West Mearns ParRsh Church of Scotland GES EARNS Congregational Accounts For the Year ended 31 December 2025 Congregation No: 321944 Charity No: SC 016193 RefeTeB¢e aud Administr*tiYe Inforn*ti( Cbwitv Name." 'esL Vear05 P*tsh (Jur¢b of S¢irtknd utrLb¢r. SC016193 c￿&re88t10n Refetenct Numb¢r, 321944 Burnknk Glethie st(￿e￿¥¢ AB3Y JYD Tr￿tt Rev. Hriatt Smhb Kirk 8eSSMM Memtrttk. Mrs. A. Ar80 Mr. E. CThri5ti¢ Iwa li￿?5) Mr5. F. Clark Mtj. H. Ritcbie I'b[￿5[ Mrs. l.'1'rf88 MTS. r Mr. D. Middkm Mr. K. IS.D].￿ MT. A. 54rni¢S¢￿ IWJ IS 0.125) Mrs. J. McBiill TS. E."IWwi￿l 15trJ2S) Prlntlpal Ottl¢￿b￿reTr m￿l$l¢T.. Se6$1￿ C.l¢rk.. Treo%urér R¢v. Brtall Smith Mr. Jim Ilrrttt(wl311lUI Mrs Altstht Ary01wd￿3l 1225) tDdtpeid•ni Eum*er MrsJ%quelillt Ma¢&ydd 9 ca￿[¢1￿[1 Garth laumK¢kirk AB30 ILG Blnke ViT8in MoR¢y l Crtts West Mearns Parish Chureb of Scotland Trustees, Annual Re ort Y¢ar ended 31 December 2025 Structsre, Governance Management Governlng Doeument lThe church is administered in acc(the *ith the chU￿h ot" Scotland L.nitsry Deed of Constitstson and is subject to the Acts and Regu￿10T& of the Genergl Assembly of the Church of Scotlsnd. Recruitment and AppolDtment of Trustees 'Ibe charili, In￿1¢£5 w¢ the M¢M￿r$ of th¢ Kirk Session. "rhe Kirk sessio￿ memt*ts are the eld￿r$ ()f th church and aTe ¢hos¢n from thos¢ m¢ml*rs of th¢ ¢hu￿h wlxj ￿t c4)nsiiL.red ts hav¥ appropriate bJ71ts and skills, The minister, is a ￿eMber of the Kirk SegsioJ4 is elected by the L4Jn¥regation Jnd inducted by Pr¢ybYl￿. Organi8a¢ional S¢r¥ct¥re U￿Yer the Unitsry Constitution the work of the Session is &legaled w commillees &g 2pprt)pria￿. West Mearns ¢UTrerrt ¢ommittcc struckn is primaril) the Kirk %c&4ion and thc ￿￿$1￿￿$. Finance & Fabri¢ ommittee. Due to th¢ small siz¢ of committe¢s I￿j the cunent as &1 resuli vf the pre$b￿Cry Miysion PIll￿ thc Kirk Session dea15 Wlth all work and iNlwks from time to time. ne¢es$ary repre5enl&lives of the other areas of Lh¢ Chu￿￿.5 *XFTk and mission tn ¢nsurc proFtT representaiion rthd un5ultstiun. ObJe¢tlves and Activllles The chU￿b of Sc4Aland is Triniwian in dothue, Refrrfrned in tradition Presbyierian in poliiy. li ¢xi$ls ¢17 glorify and lo work for the advan¢emenl of Christ's Kingdom ihft?u¥￿>UI the wurld. As a nutional chu￿1￿ it ll£know1￿￿¥S a dislin¢tive duly (o bring ihL' OTdinan¢cs of religion io th¢ p¢opk in every rrtri¥h (If SLI)tlwnd thriiugh a t¢rrits)ridl ministry. li LsilAve ￿eP in publsc engagemenL Koha gatherii)ss have continued with $tr()ng' parti¢ipation. Im,1￿11￿￿ new volLmieets joining throu8hout the )'eor, and weekly atterdance at th¢ T.uth¢nniiir T.anler Tern¥inS 10 our rL'l81ional prLsencc in the conmnuniry. PattheTships h&ve strengthell￿ tknTough the (IT()wi￿ NeiworL supiM)rting community tloral displays. growing plonts for local villages, and porticipating in collalwatsve (ff¢hard and prunin¥ Iraining. A Flarvcst C¢lehr8tion in September drew SLpproximAt¢ly 70 attendee8. and tetsrais hav¢ yin¢d inLrLa4inbi trJ¢tiim. wilh scvcral day rclrcals fur in rninislry atml momin8 retreats for congregations: Adv¢ni r¢￿eal5 in particular saw 8tronbT att¢￿(Jan(.¢ #nd tKYYitive feLxll>aL'k. PromolI()tu￿ filmin8. SUFVlrted by I'resb)tet), has helF¢d widen aW￿eness. anij thc AdvLnt Trail aThJ IliniLY kn181ice carols in thi ()rchard gathered over 60 people in celebration. Sitr development has LvntinuL41 %tL'tsdily. Incl￿aIn8 fencing and cold ITamc lo￿tr￿"t1()[L irrigaiion in9T8lla¢ion. winter vegetsble pldnlinu. p3th prepBratiOTk ￿lYIunn¢l or8anisatiffj aNJ ongoing land slcwant4hip. Fettercaim's Drop in Cafe has bc¢n gi)ing ¥ince ?01 l. operating tvery Mond&J" in Juty ortd Augusl. and on the lasi Mottday of the other m0ft￿￿, and is supwr*d by ihL' surn)unding vill48¢$ also allw¢¥ wm¢ p&*sin8 tourist5. Themed doys 21)25 inLIth pancake wTek. cbildr¢n'5 i¢¢￿Tt￿rn ynd I￿k). ￿¢¢k 4tMI P05h aftcrnoon wcck. Thi8 year ihc l)rup in Lafe rnised ovet £2,71Y) in aid of the repairs to I,'etterc8irn Ch￿￿h spire. The biannu81 Fetter¢dim (..hri¥im￿* TTLY f¢%iiv8J trfft)ughi in a tUrth￿ £2.157, including £565 of don4t50n$. A ¢okY¢¢ momin8 sales oftAwks by the FdLercaim and Awhenblae (iuilth raised owcr L7UO. I'he repointing of the spire at Fettercairn I'hurch ¥￿% c4)mpletcd in firte Wtrdthcr in April 2U25. While this rLmO￿Ls ihi ￿￿1n source of water iws& th¢ dwayed louvr¢d rqyKls ol" the bell gallery remain a problem. Wtt¢¢r rngress at A￿h¢nb19e c.huwh was im'esti8&ted, quoted for. armj has Exen approved for ?0?6. The *ith LFJ l.ld ovcr th¢ limc harlinE of A￿tr￿bIde Church Ilall ffemaiJLS UJ)resolved. Presbirterv Plan related work in Fett¥rLairn Church (remÉival tif pews to crealc a meetift8 s￿¢. lidying up AV cquipmcnt atsj creation of a disabled toilc¢) r¢￿Tr￿d pl2Ming sw duri￿ the yeAr. Financial Revie In 2￿25 total receipts were up try jwt under £56.6(M) to £144.826. Onc of thE n￿1n re￿on¥ fuT the an cxlra £45.450 in grdni fimdin& with a £10.4(K) lisied plac¢$ of worship 8fdllt for th¢ to [¢tter￿1ffl Chutch SPiTf 8nd £55,IXKI in Sttd for Cirnwth furnling for the Calm mission proje¢t lup from L?0.0￿ in 2024). Receipt5 from gill aid ¢laimy cob¢ring 3 tsx Y￿r$ fell into the caletbAar >ear, leadi￿ to &n extra £10.490 tro this source compared kn ?024. Th¥Te werv more Teceipts from funerals. I￿lUdIn8 frDm £ullrcliDn5 ai funends An aid of the Churc￿ but bank inlere5t dowi bi. £2,1￿14Y/qI. Donaiions Lilllc Li&hi Bcarers (the once- a-week After scbwl dub Jt F¢lten&inJ Chwrb Hall) tokn]led £352. To￿] paym￿lS MOT¢ than doubled in 20?5 to ￿?4j0? The tDthI for GI*1￿(¥ to Grow of £66.932 included £IO,(KM) liability frum 2024 and also £?7.879 paid in advance for 2026. Ministers exprnses include the payment ot a liability af£i,887 fn)m 2024. rermirs and maintenar￿e was up ￿. alrno￿ £61,700 At £74,1?4. The biggest Ite￿ was the repaw work to Fetse￿alrn Chwch spire (£62.40U). a￿1 which was partly paid for out of the wt a￿1 fabrie fithds. A ne* dth)r aMI a repair for th¢ Ma￿. {£2.47DI and Architccl fccs f(Y the planMI improvettknts ai Fettercaim ChuKh (£1730} Mrre other more 5ignificaJtt cost5 under this hcading. West Mearns Parish Church of Scotland Trustees, Annual Re ort cont Year ended 31 December 2025 Although rouncil pttvments during the )w were le55 Ilwi in 2(124, tlKre liabilitv 8t the year end of £1.920 and which ￿ld in January 20?6, th¢ Mallse k)n8er qualifyin8 for a disCoun￿d rate. Payments for h￿t and li¥hL Wtre up by 3￿/0 to £7.6(MJ. In 2074 all 5 buildings tKeived a £500 ¥rnlit from SSE. By the end ot. 2025 an isgje ￿7th ihe stDart rn¢t¢r ai FeuerLaim church WAS still in the process of bbing Tcwlv¢iL Little Light BeaTEfi incurred cxpenses of just u￿]er £lJ(Kl on equipment A￿j supplies. and £1,109 sptnt on first aid and fwd safery uaining for ￿￿10￿S elders a￿1 %oluDte¢r Apart fro￿ Salary cosls. the CJim mI￿10n pmject just over £42W 01] cornFKist. the hire of Lutherniuir ch¢JrLIL seeds and Ofhcr S￿￿1ry tXtrAn8 ?025 £8b34 spent on ilK ¥erYices of Lonununity Dal ¥¢eking funds to finance the CAIM mi*4ion project 74￿1 the major reTfdif5 #nd improvcment5 to Fetter¢airn Church aTKI Hall. ￿ Laurenc¢kirk chuTch a￿1 lo l.uttMnuir ¢bur¢h. iiTbJer purchasc ol a&seJs. a tableu laptop ncw moniiors tolalied £lJ15 and just undcr Q(MMI was spent by th¢ CAIM on bench¢& ahed¥e irinjmu and rfber equipmeoL Reserves Polley li is the Tr￿slee5. Txili¢y ti> hold resetves of approximately six moTrth5 exFetMJilure. The t¢&son for holding this level of rescrv¢5 IS SO thai ihL cash Ilow. can Trx managed mvrv cvmloftably ih&n if fewer reserv¢$ w¢r¢ h¢ld. and noiin8 that cash reseTV¢S have qill eaTtJing reasonable rales of Lredii inlereu. Sh(Truld the level of cash rescrvcs fail below this lev¢l there wnutd siill ￿ guffieieni time io seek appTm'al from Kirk Session 8nd io sell some inv¢s¢m¢n¢5. At the yC#T end the ChU￿h held unr¢stsicted cash funds of £83.938 of wlu.ch £416,346 We￿ dL'4iwted for specifi¢ puryM)scs. rcrnainio8 bolaD¢e of £37.591 rqryyjts IKiMten 5 aThJ 6 months ol" ¥eneral fund e%￿ndituTe, excluding on rn&jor repair items, and uthich th¢￿(￿[l. mcets i)ur reserves policy. The Church a150 hcld £30.742 of restricted which hjvr provided for the pwp)seg Jp¢¢ified in Nole 6 Ip&ge 9). Herltable Propertlej No properties ar¢ h¢ld by w¢￿ Mearns PatiylL All I￿ vem *ith the General Tru￿.8. A¢¢oull¢lDg for Fibrlc Exptllditure Nnm]Pdl maintenance and r¢pairs aff charged to fabric fi￿d. if ffiJnd9 ore available. and (th¢r¥4q%e tn the 8we sutricienl deiail to enable an apprecipdiion of the tr￿)sa￿l￿n% lif the Chur¢h during the finwKia] yedT. The tn¥mlYT% of the Kirk Session are r¢spoosible for kttping proF¢r 8£wunling wci)rdy whi4'14 rn re4￿$t. ￿fleet the financial p)8ilientIOn gndlor detection offi8￿1 8nd otkr irregulJTiti¢> Approved by the"ITUSte£s sA￿d on their￿h￿r, r J TDrner, Trnstec (SessioD Clerk 31.1125) /7.. os.. 2.o.?/ Independent Examiner's Report to the Trustees of West Me8rns Parish Church of Scotland I report on the accounts of the Chariry for the year ended 31 Decenkn 2025 which are set out on pages 6 to 10. R¢speetive responsibilities of trustees and examiner The Lharity's trLLStees aTe responskble for the preparation of the accounts in accordance with the ternis of the Lharities and Trustee Inveslrnent (Scoiland) Act 2￿5 and the Charities Accciullts (Scotland) Regulations 2[￿6. The charity twstees consider tI￿t the audil requirement of Regulation 101 I ) {d) of the Accounts Regulations does not apply. li i5 my responsibility to examine the Kcounts as required under section 44(1) (c) of the Act atMI to slate whether particular matters have come to my attention. BASIS of Indepe￿￿ellt examlD¢r's $14temeDt An exarninati(Kl 15 Ca￿led oul in accordance with Regulation I l of the Charities Accounts (Scoiland) Regulations 2Crf)6. An examination includes a review of the ￿countIng rccords kept b}, the charity and a comparison of the accounts presented with those rLX'ords. It tslso includes conyideralion of any unusual 1￿mS or disclosures in the accounts, and seeks explanaEkons frorn the trustees L￿ncerning &ny such matters. "Ihe pn)cedures undertaken do not providc all the evidence that would be required in an audiL and consequendy I do noi cxpress an audil opinion on the view given by the acwunts. Indtpendent examiner'8 statemeAt In the Course of my examinatio￿ no matter has civne to my atlention which gives me reasonable cause io believe thai in any material respeLI the requirements: to keep a¢¢ounting rKords in xwrdan¢e with Section 44 (l Ma) of the 2005 Act aljd Regulation 4 of the ?006 Accounts Regulations. 8nd to prepare accounts which accord with the accounting records and comply with Re8ulaLion 9 of the 2006 Accounts Regulations have not been mei or to which, in rny opinion. attention Should be drawn in order to enable a proper understandin8 of the accounts lo ￿ rcached. Mrs Jacqueline Macdonald 9 Castlehill Garden5 Auchenbl LaurenrekiTk AB30 IZG West Mearns Parish Church of Scotland Recei tsandPa ments Account Year ended 31 December 2025 unmtr1¢t￿ Restricted Funds Funds 2025 2025 To121 2025 Total 2024 Recei Donations Legacies Activities for Generating Funds Bank & Deposit interest Investmenl income Note 45,767 4,039 49.806 36,326 879 2.979 20,708 70.333 4.401 50 553 9.043 5.280 3,029 21261 79.376 5.190 21.521 68,257 R¢ntsl of premises Sale ot, investments Sale of assets Grants ReLeipts from General Trustees 10,400 55,050 65,450 20,000 91 R¢e¢i 80.733 64.093 144.826 88.257 Costs of generatinK funds: Fundraising Costs 8,634 8.634 3,633 Charllabl¢ a¢tlvltie8 178,110 34,286 212,396 75,800 Ciovernance costs: Independent examiner's fees Other pgyments: Purchase of investments Purchase of assets 1.315 1.957 3.272 4.060 Tot*l Pa D￿nts 188,059 36,243 224J02 83,493 Transfers (150) 150 Excess of Receipts over Payments for the year 1107,476) 2&1100 (79,476) 4,764 West MearDS Parish Chllreh of Scotland Statement of BalaTJces At 31 December 2025 F￿d5 2•25 2•25 21115 Its24 Bank 't BAlxttees Flank & d¢posit bu1￿C5 brought forward 191.414 8.742 2(K).156 195.392 Movement In yur: Excess of Receipts over Paymen1¥ f(Ir the year (107,476) 211.(XX (79.476) 4.764 Bank & deposit balances carried forward 83,938 36,742 120,680 200,156 Investments 379.097 10,678 389,775 389.775 555,6.50 28.208 583,858 554,390 At markel value LIAhllltleJ Giving lo Grow Minister's cxpens¢s Council Tax (27.879) 516 (27.879) 516 10,( 1.887 1,92 (25.443) 1,920 (25.443) 11.887 ThL aL'Lounts were approved by th¢ Kirk Sc5sion on 17 MarL'h 2026. For and on behalf of the KI￿ Seysion Mr J Turn¢r, Trnstte (Se$5ioll Clerk ulltil 31.12.2SI Mr8 J M¢BaiA. Trustee (TreLIu￿r from 01.01.26) West Mellrny Parnqh Cbureh of Seotland Notes lo the Accounts for the YeAr ended 31 Dettmber 2ULS coDtd l. Trustee R¢mllllzr*titim Rd&tt41 P*rty Tr•hu•dlooJ 2. MIDlster's stiF￿1 All Church of Scc4land ¢ongrryaiions WDtt1b￿r Nat%)nal Sil￿d Fulld *l)i¢h be4rn the crnL8 of￿1 mini$lets' 51ipcnd5 ¢￿p1￿y¥r'J ¢oothbu¢ions for natt00￿ trLsurante. witirr aml Itthtsttig 8rtd loao fund. Uittisr¢ts MisKnds ar¢ paid in rrfurdanc¢ with the n4ioJtsi stipelld y¢ale. which i4 rel*d u) )ears ol'servire. For the )'ear uoder review th¢ rninyrnw stiprnd w&$ Ll?.433 and the stiwbj l&fiLY S yEaTsI £39.8￿. 3. Anatyryli fjf DoD•doDI Tot*1 2025 Totsl 2014 202$ Gitt Aid Don￿10￿4 R￿0v￿¥￿ Ciifl AKI Donfilro Ordirwy OIT¥rrin%s IOp¢n Plotel Weddings and funcTuis Contrib￿lOn& from outside a8encies for of chwch halb Guilfts. Au¢l*nbkn¢ Fri¢nd41up Club 7h47 15.459 10.540 3.7JO 3,176 7.647 15.459 10,540 3.730 3.176 7.914 4,972 10,5J6 674 l.2l8 5,880 1255 3.356 45.767 4.039 4.D39 7.J95 49.80fi Ao•J)'Ih ofArtlvltle• for Gu￿11•1 Fua411 Totsl 2Q25 Totsl 2024 201$ Fetter￿1￿ Drop In Caré Christma% Tree F'eyivai Chri*tm&s Fayre120241 CoLf¢e Morning StaJLq at vilknRc Shows & oihu events Sales of plants, cake& Lraft5 eic Ciuild eoffee m¢)mithE￿ lunth Guild SAI¢ gr￿endar& Guild 5aLc vrGar(LslprirWpl￿lk1thk% etr 2,R73 1,443 85 2.173 I,443 8.$ 107 2,5%l 51 1.2J4 167 59 516 2J7 312 128 128 Total Acliviti65 f￿ GtncraliDg FwvJ¥ 4.401 5.19) Welt Mearns Pari￿ Cburch of S¢otlaud Lyotej to the Accounts fur the YeAr effjded 31 Derrnber 2025 S. Anatyth •f Ck*rflablE Adlvltk ontd Tot•1 2024 IQ25 21125 2025 Giviii8 to Grow Pr¢sb)i¢ry dll Milli5tcr's expense5 Plljplt supply & NfjJJJsL IAher gat￿￿8¢0￿9 FabTiL & maifftnanct Coimcil T& 6&932 66.932 7,312 2202 612 3.953 150 3.953 24275 5J42 28,047 12,437 2.2 5,858 11.520 942 261 2.089 6(782 1.61R 74.124 1.618 IJ.IY)3 iJ26 225 1.682 1293 95 13.18S ).326 225 2.052 ?93 1.109 7(Kl 476 5.0¥0 T¢l¢phoDe Prlrtiln& St￿l0￿¢ry And p)s¢ax¢ ()rgpm & music Liiilr I.iWll Bcarry5 Trairt￿￿ Guild projects Friendship club travel and outiTr85 (mI￿rexP¢rL*Cs 370 71K) 476 650 $41 l.OJ9 4.204 Totsl ¢huitrble activities 178.110 34.286 212.396 75,8(XJ Trlovtmeats ID FuDth At 31 Det 2015 2025 Rottlpts PayAeats UllreDtTl¢￿ General Tr'und Ile5erve F'und Du*n¥trd funth: Fabric fvnd MuTKaffl Thomson F￿1 Sunday S¢hool Fund Aucliefibl￿ (iulld Fillld retieN'4im tiuild Fund Au¢heiiblae Tr'riendship Chjb F'und 134.521 9.935 65.354 1115.526 13,Q36 27.3115 10.206 614 ?10 824 417 48 592 1.719 {12.325) 14BI 42.797 819 144 746 188,OYJ !39 2,426 1,055 83.938 051 1,255 .733 16131 (150 191.414 RextTlded fund¥ w￿0￿￿()Mi & Rol fffatmem F￿d GLenb¢rvK Ri￿[F￿￿1 "I'be Cait Orw Tr'dnd Benevolent FUTr J77 7.191 (3,5.59) 4.965 5.342 7,191 24.135 174 4.942 36,742 58.525 30.531 370 150 4J87 8.742 355 64.093 36243 Total fun41s 2(K).156 144,826 224)￿ 150 120,680 nated Fun&% Fund..'lThis is usej forthe repftir and fflairAen￿ oflhc Church propcrty Margar¢i Thomson Fund.. OrigiDal l¢wv or £344594 r¢r¢ivrd in 2016 for the baJ¢fit of fjlenlrYi¢ Parish Llmrclkof which E249.g¥J in 2017. To ir os th¢ Trustty5d￿1n fit. S￿daY Sch(N)l Fund.. This fvnd used for IwiDg Sunday JD&¢rial¥ ond p[￿￿05 TrJw (Ic￿¢￿. Auchenblae Guild Fund: This fiwd is ￿¢d forttr*iviti¢s of AWhE¥￿I¥ fjvild FetierGRim Guijd F￿￿.. Th$¥ F4th1 ks w¢d f(Ytho8uiviti¢s of F¢tletcairn Guild AuclKnblae FriwK15hip Club Fwvj.. Thi5 fi]udis LL%d rot thE adiThitiC5 of A￿l￿nbi￿ Fri￿dshIP Club Weat Mearns Parijh Church of Seoll*nd Notes to the Aeeounts for the Year eaded 31 Deeember 2025 es of Restricted Funth Woodwomi & R(trt Tr¢atment Fth*l.. This aldre￿the mt wjblems in all 3 churchzs. Gl¢nt*rvie Rfx)fFlllld.. This fuod was sd up in atd ofthe resiNall￿1 of GleokThie CbuTch rrxif. The Calm: A rn1￿1￿ proicctwhich tfc8rne a re51ricted fuThJ fdlOW￿ Seed for Gro￿th (undiT Organ Fund.. This i5 a [￿￿1 ￿ providc fori¥w ￿T5 OTXI maintena￿. B¢nevthlerti Fund.. Thiq fiLnd 1% to Lk8isi ihe txKJrt)f the Par a. £5￿u of the OK￿1n8 and c105in8 FAlatKe of the reserve was held in a de￿￿1[ with the church of Srt(rt18nd Illves￿￿s TTr￿1 (COSITI. Tr ba14Mx¢ ofthe furvj is held with Virgin NknLy. 7. Iave•tmtMt& Nthof M*rkrt Value 21n5 Ixrk¢t Vilue 2024 Cos1 2025 UnrEJlrk Gencrnl Purpose5.' Grvwih Fund ICusfD Incknmt Flind ICoSfD Mar8aTet TIN)m30n Legxy Fund: Irt¢om¢ fwvj ILtsSIT) 37.650 5,51X) 88,$58 40.543 259.032 64.% 240.207 60.830 211J42 249.996 379.097 227.191 5?8.232 555.650 Rulrk¢¢d B¢iievolence'. Gmwth furnl If.o.8IT) 22fA) 4J45 15.686 14.-f46 Oromh Fund ICOSIT) 1,820 6,133 11,61? 10,678 28.208 26.158 TrtAI thve¥¢m¢nts 389,775 513.858 554 Jg) Colltttlov Thlrd P•r*• 1025 2024 Chrisllan Aid Poppy Scot14nd Kinc&dine & Mearrts Youth aub((kn Howe) l J62 445 318 &18 1.675 1,807 10- West Mearns Parish Church of Scotland endix Funds Held on Behalf of the Con tiom b The Cburch Iland ener ITr $te¢ 2(125 2024 Credit Balance5 held at 31 tkccmbcr al cost 74,636 74.636 Market Value of Balances at 31 December 114,529 109253 Revenue Accounl Credit Balance at l January 26.377 ?1,5(rf) Receipts 4.982 5,083 Paym¢nts 320 272 Lredil Balance at 31 December 31.039 26,377 Tem Account- Sale of Glenbervie Credii Balance at l January Receipts Payments 1,715 tkbit Balan* at 31 D¢c¢mber (1.715)