The Church of Scotland
Dyce Parish Church
TRUSTEES REPORT AND FINANCIAL STATEMENTS RECEIPTS AND PAYMENTS FOR THE YEAR ENDING 31 DECEMBER 2025
Congregation No: 311890
Charity No: SC 016950
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Dyce Parish Church Annual Report and Accounts 2025
Table of Contents
| Section1-REFERENCEANDADMINISTRATIVE INFORMATION..........ccscsessscocssssscccsssonsccecoesse & |
|---|
| TIUSTEES ........ccccecssscsseccsncccccnseccssccaveccaccescvessecereccccassccuescacascessaasseesensessscscescssccsssscsensscssescsescese |
| Principal Office-bearers............ssscccssssssssessesssesrecccencsscceccccssssssssesssecssesorecsssesssscsecesesssssenscssssessene & |
| Independent ExaMine’.............scccsssscccossssccccccnsscccanccccnsescecerscsssssssccceesesescvescesccesssccceescecssscessesees G |
| Banker.........cscsesessscececsseccecesesssssssssecencesesensssnsncessnensesesssensesscesesssccsseescssssssssecsassescessesssccccesseceeG |
| Section2-TRUSTEESANNUAL REPORT.........cccsssscossssccrcssesseccvenscccsssceccccssscecsscssccsscsssssseece D |
| Structure, Governance andManageme nt ..........::ccsscsssssccccscssssesecsccscenserecesccccesssesscccacesssssesssesees D |
| Governing DOCUMENL....... eeeeeccecceessssnserecceceessaceceeeeceeeeeesersssansescessneeessessasseeseeesessnseasecesersessusesseesessessttaenes D |
| Recruitment and Appointment of Trustees............::ccsesscsssscessscessesseccsscessesssecesssessesecesstscsstessseatecssssersseteeses D |
| Organisational Structure... ceceeseceseeseeeseeeseeeceescaeesaesseessseeensecsesseesacsuestaeseecseresasessesrecssssssseresssesseees D |
| Church Family ..0..... ceceeeeceeescnsecesceenceeceeseseeesseceesaceeaseceasseaeseaesaseseeaeeseesacseeseacesteesnsssasesseseresesssessesssssssseess D |
| Objectives and Activities................ssccssssssccsssrssccccssccenssssesccsvensescecsccenescceevescesseessscecsescusssosssesees O |
| Services Of WOrShIp...........:sssssssscccsccsssssssessoseseccccnssccescesscasessesssesssessesscecsensesesscsccesesssssasaessssonsaes D |
| Sunday SchOOI ............ssccccccsssssscccnssscccnssssscccceesscecenccccnenscesenscessesccesceeveseseeessesesssssseseccessssscssseess O |
| Messy Church ...........ccsssssssccccrnsssccenscscccnssssscccnesecenscescenssscesseesesscsscesenessceeescssnsssccesessesseseesessersO |
| Youth activities..............ccccescesscccsecceccccseceserosssesseseccsncsennscscssesssessessssenersssesssssssessesssssststessssessssee7 |
| Bible studygroups ...............ccccssscccssssccccsssersccssesseecssecccnessesccsccsssseessccccsscscnscscsessssssscessussscsacseees D |
| Prayer Meeting..............sssssccccsssscccsssscscccnssssscscnssscanesscenessesessccssesssessesscsersccssenscnsssrerssesessscssescees D |
| Women's CVents..........ccccccecsssscsccscsssccescosessssccconsesecceserecssessusssensesscessessscscscasssssessescsesscesenscesenecs 7 |
| Men's CVents .........cccssscescscscsssscesscsscecesconessceseerersseccesenesescccesscenscesscasessesesccccssescessssesssesesesessssene 7 |
| Social OVENS....cssssssessessscsssesssssssssensssncarscssssessssensesesessaesessssassssssasssassssessassesessnencssasossescsoosasessees D |
| COMMUNIty BrOUpPS ...........cccescessccccesscrccccesssecsccecseceesceccascssessssscesscessessesccssssssensssssssscsssessesssscene D |
| SOcial OUTrEACH ...........eceecrecessessssescecccecssccessnsssesecccecccsescsoesensesseenssssecessscsescoacesssssossessorsseonesesreste O |
| CHiStimas.........ccccecceesessssssesscsesessesscessnsesssscssenscsesecsesesesesssssssosnsansccasesscscncoacnsconsnsesotssersesscssnsonee B |
| Rites Of PASSAGE........ccccccccsccscssrssssssescccesscnsnsssssssssscsacesssscesesecescessccssersoacssescsescssasensrssssseseessseesesO |
| Staff...ceccesesssesscecceceeceessecessecseceseseereesescussenscsoeseeceseseseceseesonsnscsnscseenscsasaasensnensesensssosssoessseseees O |
| Achievements and Performance...........cccccsssessnsssssssscccccsssssnsscssosscessosesssscncssccssessusesscsessesesseeee O |
| Financial REVIOW...........:scccscsssscsssrcscccsenssssseesscesesessessosscscsseessascusccsssssssncesseseresessoseesessessensesenses D |
| Reserves Policy ........ccccsccssccsessssesssscscescessccsscceecssssscnasssssecessessecssesssesseseonscssessssssscsscesssesssssseseaess D |
| Statement of Trustees’ Responsibilities...............c.ssessssscseesesscscsesceesceceeseececeserecesensessssssessesenseee D |
| Accounting Policies...............sssssscccsessssssssesessscssececnssssecessscsscssasssasssscssssssesessenscssessscsssesssseeseess LO |
| Basis Of preparation..........cccccccccsssssssssccocccescccccccesssecccsscesesssssssssesesessesesesssenssssscesssesenscessessssessos LO |
| INCOMINg RESOUICES............ccccccceccerccessccesceceesssececescceesssssssesssssnescceseusesscceesresccersrsesssecesssecesssees LO |
| RESOUFCES EXPENAEM ........ccccsccccrecssssvececccessccesscecesserscscasesessssesssesesesesesssscsaescssecssesesssssasenesssceess LO |
| TAxatiOn..........cccccssrssssscnserssessnsscccossseeesssssscssseccessccusceeseseecerecscsssccsscssesseeessssenscsssscssoesesesscceees LO |
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Dyce Parish Church Annual Report and Accounts 2025
Section 3-INDEPENDENT EXAMINER” REPORT TO THE TRUSTEES OF DYCE PARISH CHURCH
| Section 4-STATEMENTOFBALANCES. ............ssccrcccsssososecesscecccecvonesevesscveccererenccesecsececsseseessLl | Section 4-STATEMENTOFBALANCES. ............ssccrcccsssososecesscecccecvonesevesscveccererenccesecsececsseseessLl |
|---|---|
| Section 5-RECEIPTSAND PAYMENTL..........ssscccccrsoossssessvsccvescrerscsssssscsevesseverecesssssvesssereseeeeLd | |
| Section 7-NOTESTO ACCOUNT......cccccscsssssssccccecccceresssscscsccscccccssssssccsscsscccosensscssoscscscsenseeeLO | |
| Note 1-TrusteeREMUNELAtION..........c cecectesscseeestsscersteessesesssesssstscesssstscssscsssrnsssssssesssessssrssssscserecsee |
LA |
| Note 2-Movement in FUNS........ ccceesescnecesssseeseesessececeeseceesessecsesetcaersaseassatesseserssesseatsatesesteseseascsesscseees | LA |
| Note 3-Analysis Of Donations ...........:cccsssccsssscsessesscesssreessseesstessesesseesesnsecseresseescsstecssersretesetessstecssecssesestsees | LO |
| Note 4-Expenditure .0...... cececscccsscsseessseecsseessrssessnecseeeessesscseeeseesseseessetecseesecssecesssessssesssssssscssssessscsssssseees | LO |
| Note 5-Governance Costs included in Expenditure............cccccsccsssccssssecssessessscesscesessssescensecssssccssscststeetsees | LB |
| Note 6-Other Purchases included in Expenditure ............cccscccsscssssecesssevsssceescecsesestsesseesestsesssteeseressteesseess | LO |
| Note 7-Collections for Third Parties... ssccssesceceseseeecceeeseseeeeesesesseseeeseeesscsseecssseseerestestersseeseseseertertes | LB |
| Note 8-Minister’s Stipend....cccecesccsseessccssecssecsssestecessesecessenseeerscessesnsseaecsueseeseestsesssesssssstssssseessesssessertes | LO |
| Appendix1-Funds Heldbythe Church ofScotland General TrusteesForThe Benefitofthe | |
| CONGFEGATION........ccserevssccccssscccscnsssscscccenscccseaescsccavessscesreascssocassscssscessecssceressssssscsssessssesseesLO | |
| Appendix2-IndependentExaminer Checklist ........ccccccccssssssssssececerercncesssesscccecsccevenersseseeelO |
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Dyce Parish Church Annual Report and Accounts 2025
Section 1-REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Name: Dyce Parish Church
Charity Registration Number: SC016950 Congregation Reference No: 311890 Contact Address: Mrs Cheryl Beaumont 152 Victoria Street Dyce Aberdeen AB21 7DN
Trustees
The Trustees who served during the period 1 January 2025 up to the date of signing this report were as follows:
L Alexander; K Angus; A Barber; J Barbour; J Baxter; H Beagrie; I Brown; M Cattanach; W Donald; Val Drummond; D Dunne; R Gunn; H Innes; E Irvine; K Knight; A Lamb; R Mack; H McCulloch; A Marjoribanks; M Milligan; I Milne; J Milton; D Murray; G Paul; S Pirie; M Reid; K Roach; P Sharp; E Shearer; E Thomson; J Thomson; J Thurley; C Wilson; F Wilson. Emeritus Elders: S Cumming.
Principal Office-bearers
Interim Moderator: Rev David Locke OLM - Locum: Rev Joan Thorne Session Clerk: Mr Raymond Mack Church Treasurer: Mrs Cheryl Beaumont Independent Examiner . Mr Tom Craggs 7 Morar Court Ellon Aberdeenshire AB41 9GG
Bankers
Bank of Scotland 79 Ellon Road Bridge of Don ABERDEEN AB23 8BY
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Dyce Parish Church Annual Report and Accounts 2025
Section 2-TRUSTEES ANNUAL REPORT
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution or Deed of Constitution (Unitary Form).
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. The OLM is also a Presbytery appointment.
Organisational Structure
The Kirk Session is chaired by the Minister who normally meets six times a year. In 2025 we held five meetings. Certain responsibilities are delegated to the various teams (finance; property; fellowship; pastoral care; worship; discipleship and outreach) as appropriate. These committees are accountable and report to the Kirk Session.
Church Family
The congregational roll statistics for the year end are as follows: The Congregational Roll of Membership at 31 December 2024 was 469 During 2025 names were removed by: Death 12 Transference of certificate 2 Otherwise 6 During 2025 names were added by: Profession of Faith 2 Transference of certificate 2 Resolution of the Kirk Session | The Communion Roll of Membership at 31 December 2025 was 454
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Dyce Parish Church Annual Report and Accounts 2025
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 througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Linkage with New Machar Parish Church In 2023, as part of the Church of Scotland’s national plan for mission, the congregations of Dyce and Newmachar formed a linkage, whereby the two congregations share the services of a minister, while retaining their autonomy.
Services of worship
These are held every Sunday at 10.30am. We continued to live stream the services throughout the year. As a result of the linkage with Newmachar, the two congregations come together twice a month for worship, and at various other times for special services to celebrate important events in the Christian calendar. In the summer months, the two congregations come together, alternating venues.
As a church, we are committed to reaching out to those who are less mobile and to that end we hold monthly services at one local sheltered housing complex and one care home except for the summer months of July and August.
Sunday School
Sunday School is held on a Sunday morning in the Church Hall, this is at the same time as the church service, term time, except the 3rd Sunday of the month when the worship service is at Newmachar. Sunday Club is for primary school aged children from the age of 4 years upwards. We teach the children about being a Christian and what it means to have Jesus as a friend. This is done in a variety of ways; crafts, singing, prayer stations, chatting together and playing games. We also provide a creche facility in the church lounge for those who are younger than 4 years, the focus is on play and building relationships with the adult volunteers.
We held our annual end of school year prizegiving service where the children and young people shared with the congregation some of their learning from the past year. On the Sunday before Christmas the children and young people took the service. The Sunday Club retold the nativity story, and the young people led the congregation through creating a Christingle.
Messy Church
We held 2 Messy Church sessions in 2025. One at Easter and one at Christmas. There were between 10-15 families that attended the sessions, some church families, some from the community with no link to church.
In place of a Holiday Club in the summer holidays, we ran a Breakfast Club. This was a social outreach to help parents with the additional costs school holidays can bring. The Breakfast Club ran over 4 Monday mornings from 10am-11:30am. The children were offered breakfast of cereal, pancakes, and fruit when they arrived. There were various toys, crafts and tabletop games set out for the children to interact with. We shared a bible story and did a few songs before they left with a packed lunch. This proved to be a very popular outreach, we ran another 2 sessions in the October holidays and at the start of the Christmas holidays.
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Dyce Parish Church Annual Report and Accounts 2025
Youth activities
The Youth group meet in the church lounge on a Friday evening from 6pm-7:30pm during the term time as well as a Sunday morning in the hall along with the younger children in the hall. We took 10 young people through the new Youth Alpha series. We also attended various Youth events in Aberdeen.
Bible study groups
A new bible study group, started in February 2025 continuing the study on Genesis, chapters 26-50. The group started with 12 participants most of whom has completed the study in Genesis 1-11. All participated engaged fully in the discussions which have helped us relate and reflect on the text in the light of the world we live in.
In September 2025, the bible study continued with a study on Exodus, which will continue into 2026.
Prayer Meeting
This meeting takes place every Thursday in person with the facility of joining remotely via Zoom. Attendance varies normally between 12-20 with a varied representation of ages. During the meeting we share in fellowship, worship together and pray for the needs of individuals, the local community, and the wider world.
We also open the church for people to enjoy a quiet space to pray every Tuesday lunchtime from 12 — 1pm, which has on average 4-6 in attendance, each week. Individuals can pray alone and enjoy time for reflection, or they can be supported in prayer if desired.
Women's events
There are no meetings, as such, exclusively for women however we do have a Guild which mainly attracts ladies. Membership of the Guild currently sits at approximately 40, 2 of which are men.
Men's events
Saturday morning men's breakfast. On average 4-6 men attend. From time to time, we attend a larger area breakfast, Men of all Ages, which attracts men from a wider geographic region.
Social events
We hold social events throughout the year, ranging from coffee mornings, lunches, and concerts. In 2025 we once again supported two charities through our Christmas Giving Tree. The two charities which benefited this year were Aberdeen Street Pastors and VSA Aberdeen.
Our weekly coffee morning is extremely popular with some of the older folks in the community, giving an opportunity to meet up in a relaxed environment.
Community groups
On a Monday morning we run a Mainly Music in the church hall. This is a session of songs and rhymes for preschool children and their carers, it continues to be one of our most popular community outreach activities. On a Tuesday morning, our family worker runs a Mainly Babies group in the church lounge. This is a group for mums and their babies from newborn to lyear old. It is part of the Mainly Music franchise. Our family worker also runs a parent and toddler group on a Thursday morning in the church hall. This is a space for preschool
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children to play and interact with other children and an opportunity for adults to meet and chat.
Social outreach
The church runs a Foodbank to help support those in need in Dyce and Newmachar. As well as regularly giving surplus food donations to other local foodbanks. During 2025, Foodbank remained busy, supporting 63 people throughout the year, in addition to helping 14 families with Christmas food parcels in December. We are fortunate to have support from our local supermarket, who havea trolley at the checkouts to collect food donations from members of the public. We are also blessed with regular financial contributions and food donations from local companies and members of the congregation.
Christmas
This December we held a Christmas tree festival, where 10 local groups were invited to sponsor and decorate a Christmas tree. The trees were displayed in the church sanctuary for the duration of the Christmas season. As part of the Christmas tree festival we ran the Christmas Messy Church in the sanctuary, had a reflective evening where people were invited to come and spend some time in the glow of the Christmas tree lights and a family carol singing evening in addition to our usual Christmas events. The P1-P4 children from Dyce Primary School also came along to the church during December to see the Christmas trees and learn more about why we celebrate Christmas.
Rites of passage
During 2025, the ministerial team conducted 14 funerals, 0 weddings and 0 baptisms involving church and non-church members.
Staff
As our full-time minister retired in October 2024, we are currently in vacancy. We were appointed an Interim Moderator in February 2025 and given permission to call a full-time Minister of Word and Sacrament for the linked charge with New Machar Parish Church in April 2025. A Presbytery Advisory Panel was appointed thereafter and a nominating committee of 13 selected from members of the congregation in Dyce and New Machar. They are continuing to work through the vacancy process.
We currently have one part-time church Administrator/Treasurer, funded locally, and a parttime children’s and family worker funded centrally. An OLM (Ordained Local Minister) has been attached to the church since August 2018 and is currently serving as Locum Minister.
We also have a Church Officer who helps clean and maintain the church buildings and an organist who leads worship on Sunday mornings. It was agreed that the recruitment of a new Youth Worker should now wait until our new Minister is appointed. This post will be paid for by Revenue Funds held on behalf of the congregation (Appendix 1).
Achievements and Performance
Throughout 2025, the church has continued to be a focal point in the community. We continued to livestream Sunday services for those who for one reason or another cannot attend services in person. Our audio-visual equipment also enables us to livestream funeral services for those who have family and friends living some distance away.
We also operate a Facebook page and a Church Website, both of which are currently being updated. These facilities have proven helpful to families allowing us to communicate and encourage people to continue to actively engage in faith activities.
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Our hall facility is also widely used by community groups and private individuals. It is very much at the centre of the community.
We were pleased to hold an annual service and an act of remembrance at the local war memorial on Remembrance Sunday. The minister and various members of some of the organisation’s associated with the church, laid wreathes as an act of remembering those who died in service of our country.
Financial Review
The congregation has met all financial commitments regarding Giving to Grow contributions for 2025. These are paid to central office (121 George Street, Edinburgh).
Many of the congregation have opted to give through Gift Aid and the tax is reclaimed thus improving the financial position of the church. The Gift Aid Convenor recovered outstanding Gift Aid to bring this up to date in 2025.
Reserves Policy
The accounts have been prepared and reconciled with: -
-
e Church bank account as at 31 December 2025;
-
e Church of Scotland certificates dated 26 January 2026 in respect Funds Held and Investor Trust.
At 31 December 2025 the Church held unrestricted cash funds of £106,099. In addition, the Church of Scotland held the following funds and investments:-
| ForThe | Benefit | ofthe | Congregation | £95,882.81 |
|---|---|---|---|---|
| £223,623.78 | ||||
| £319,506.59 |
Excluding planned extraordinary items in 2025, the ongoing annual expenditure is in the order of £130,000 per annum/£8,850 per month. The unrestricted bank balance thus provides for approximately 12 months of regular expenditure without recourse to funds held by Church of Scotland.
It has previously been the Trustees’ policy to hold minimum reserves of approximately twelve (12) months expenditure. This reserves policy was re-affirmed for 2026. No planned extraordinary expenditures are foreseen in 2026.
Statement of Trustees’ Responsibilities
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Of note, for 2025 Dyce Parish Church have adopted the Church of Scotland recommended style, format and content for its Annual Report and Accounts.
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Dyce Parish Church Annual Report and Accounts 2025
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material in the financial statements are set out below.
Basis of preparation
The financial statements are prepared in accordance with applicable accounting standards and under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 as amended by the Charities Accounts (Scotland) amendment Regulations 2010, the regulations anent congregational finance approved by the General Assembly of the Church of Scotland in 2007, and the Statement of Recommended Practice, Accounting and Reporting by Charities 2005.
Funds
Funds are classified as either restricted funds or unrestricted funds. Restricted funds are funds subject to specific requirement as to their use which may be declared by the donors or with their authority, or created through legal process, but still within the wider object of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced but its income is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administration purpose only and does not restrict the Trustees’ discretion to apply the fund.
Incoming Resources
All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donations are made, and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity.
Resources expended
Expenditure is recognised on a payment’s basis, as payments are made.
Taxation
Dyce Parish Church is recognised as a charity for the purposes of applicable tax legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for value added tax and sources expended therefore include irrecoverable value added tax.
Approved by the Trustees on 23 February 2026 and signed on their behalf; KeypatRaymond MackWark CherylbergbergBeaumontPeaumo Session Clerk Treasurer
CherylbergbergBeaumontPeaumo Treasurer
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Dyce Parish Church Annual Report and Accounts 2025
Section 3-INDEPENDENT EXAMINER” REPORT TO THE TRUSTEES OF DYCE PARISH CHURCH
I 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 and the Charities Accounts (Scotland) Regulations 2006.
The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is conducted in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts. Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
-
to which attention should be drawn to enable a proper understanding of the accounts to be reached.
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----- Start of picture text -----
Name: omas E Craggs
Signature: &oe
Address: 7 Morar Court
Ellon
Aberdeenshire
AB41 9GG
----- End of picture text -----
Date: 25 February 2026
Page 11 of 24 Dyce Parish Church Annual Report and Accounts 2025
Section 4-STATEMENT OF BALANCES
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Statement of Balances|Notes|UNRESTRICTED|||RESTRICTED|||ENDOWMENT|||TOTAL 31|
|DECEMBER|
|2025|
|TOTAL|BROUGHT|140,374|140,374|
|FORWARD|AT|1 JANUARY|
|2024|
|Excess|of|Receipts|over|(34,275)|(34,275)|
|Payments|for|2024|
|TOTAL|FUNDS|CARRIED|106,099|106,099|
|FORWARD|TO|2025|
|Church|of Scotland|UNRESTRICTED|||RESTRICTED|||ENDOWMENT ||TOTAL 31|
|Investors|Trust|Investments|DECEMBER|
|at|Market|Value|2024|
|TOTAL ASSETS|Pf|106,099|223,624 pO|329,722|
----- End of picture text -----
The accounts were approved by the Kirk Session on 23 February 2026. For and on behalf of the Kirk Session and Financial Board.
Raymond Mack Session Clerk
Cheryl Beaumont Treasurer
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Dyce Parish Church Annual Report and Accounts 2025
Section 5-RECEIPTS AND PAYMENTS
|Income|UNRESTRICTED | RESTRICTED|UNRESTRICTED | RESTRICTED|| RESTRICTED |ENDOWMENT||| RESTRICTED |ENDOWMENT||TOTAL31|TOTAL31||
|---|---|---|---|---|---|---|---|
||||||DECEMBER|DECEMBER|2024|
||||||2025|||
||-Activities||20|||20||500|
|for||||||||
|Generating||||||||
|Funds||||||||
||-Bank and||5,713|||5,713||9,654|
|Deposit||||||||
|income
[rooatins|
sonmes|oa
tones|
aa)
sare |
asa[ee
|e||||||||
|a
reps
Receipts
towers
Course Fees
|-Other||
|||TT
|
|
4,849||||||
|Receipts-||||||||
|Utility, Local||||||||
|Authority||||||||
|refunds,||||||||
|Overpayment||||||||
|refunds||||||||
||-Other||||||||
|Receipts-Life||||||||
|and Work||||||||
|l-Income||||||||
|from||||||||
|Weddings||||||||
|and Funerals||||||||
|I-Income
313
ey
Charge||||||||
||-Collections|||||||3,875|
|for Staff||||||||
|Retirements
Fe a
A
ad
premisesEa||||||||
|a a||||||||
|Payments
UNRESTRICTED
RESTRICTED
ENDOWMENT
TOTAL31
TOTAL 31
pepe [mee fomee [oo
2025
2024
E-Alpha
(537)
(537)
ee
Expenses
a a
eeee
Expenses
a
es
ne
activities||||||||
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Dyce Parish Church Annual Report and Accounts 2025
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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Notes|||Payments|UNRESTRICTED|RESTRICTED|| ENDOWMENT|||TOTAL31|TOTAL 31|
|DECEMBER|||DECEMBER|
|2025|2024|
|E-Locum|(1,629)|(1,629)|
|Salary|
|E-Costs|of|(5,736)|
|generating|
|funds|
|E-Donations|(1,585)|(1,585)|
|to|Third|
|parties|
|E-Expenditure|(50)|(50)|(50)|
|for|Linked|
|Charge|
|E-Expenditure|(289)|(289)|(5,682)|
|for|Staff|
|Retirements|
|E-Governance|(560)|(S60)|(560)|
|costs|
|PAYMENTS|(149,422)|(149,422)|(158,157)|
|TOTAL|
|UNRESTRICTED|||RESTRICTED|| ENDOWMENT|||TOTAL31|TOTAL|31|
|DECEMBER|||DECEMBER|
|2025|2024|
|INCOME/EXPENDITURE|(34,275)|(34,275)|(4,303)|
|SURPLUS/(SHORTFALL)|
|Section|6-BANK|AND|DEPOSIT|BALANCES|
|Bank and Deposit|Notes|| UNRESTRICTED|||RESTRICTED|| ENDOWMENT ||TOTAL31_|||TOTAL 31|
|Balances|DECEMBER|||DECEMBER|
|2025|2024|
|GF-General Funds|106,099|POF|106,099|||140,374|
|TOTAL|BANK AND|DEPOSIT|106,099|106,099|140,374|
|BALANCES|
|Section|7-NOTES|TO|ACCOUNTS|
|1-Trustee|Remuneration|
|Trustee|received|any|remuneration|or reimbursement reimbursement|of expenses expenses|during|the|year.|No|
|Trustee|or|a|person|related|to|a Trustee Trustee|had|any personal personal|interest|in|any|contract|or|
|transaction|entered|into by by|the|charity|during|the|year.|
|2-Movement|in|Funds|
|Movement|In|Funds|Jan-24|||RECEIPTS|PAYMENTS|||TRANSFERS|||TOTAL|31|
|DECEMBER|
|2025|
|GF-General Funds|||||140,374|115,147|||(149,422) 8|106,099|
|TOTAL FUNDS|P||140,374|115,147|||(149,422)|||||106,099|
----- End of picture text -----
Section 6-BANK AND DEPOSIT BALANCES
Section 7-NOTES TO ACCOUNTS
Note 1-Trustee Remuneration
No Trustee received any remuneration or reimbursement reimbursement of expenses expenses during the year. No Trustee or a person related to a Trustee Trustee had any personal personal interest in any contract or transaction entered into by by the charity during the year.
Note 2-Movement in Funds
At the request of Dyce Parish Church, Church of Scotland remitted £4,689.71 (Net £4,538.16 effect) from the Needy Trust Fund Deposit Fund directly to the Edwards Trust to enable purchase of winter clothing for Ukrainian families in the community.
Page 14 of 24 Dyce Parish Church Annual Report and Accounts 2025
-
The above funds are used for the following purposes: -
-
e General Fund- To manage daily income and expenditures of the Church including standing order donations
-
The following funds are now included in Church of Scotland Investor Trust market values (Page 14) and Funds Held (Appendix 1).
-
e Special Fund, Leslie- Bequest left from the Leslie family to be used for the community
-
e General Account- General funds
-
e Reserve Fund- Church requirements
-
e Needy Trust Fund- This is allocated for those in need in the community
-
e General Trust Fund (General Purpose)- General purposes
-
e Rev. J T Cox Fund- Bequest left on behalf of Rev JT Cox to assist with church purposes and the community
-
e Laing Fund- Bequest left on behalf of the Laing family for church purposes and the community
-
e Consolidated Fabric Fund (Capital)- For large fabric items e Consolidated Fabric Fund- For large fabric items
The reconciliation is tabled below.
Reconciliation Jan | RECEIPTS | PAYMENTS | TRANSFERS | Included in TOTAL 31 Funds Held 2025 EsGA-GeneralFunds RdThese are 31,512 (31,512) ed CoS Investments Trust Fund included in (General CoS . Purpose) Deposit | Investments Trust Fund included in Deposit CoS Investments Deposit included in CoS Investments Fund Deposit included in CoS Investments Investment included in CoS Investments Fund-Leslie included in Deposit CoS rracronos |Investments [rans [asia | Gasca | 8 asaas | oa
Page 15 of 24
Dyce Parish Church Annual Report and Accounts 2025
Note 3-Analysisy of Donations
|Analysis ofDonations|Notes |UNRESTRICTED | RESTRICTED |ENDOWMENT||Notes |UNRESTRICTED | RESTRICTED |ENDOWMENT||Notes |UNRESTRICTED | RESTRICTED |ENDOWMENT||TOTAL31|TOTAL 31|
|---|---|---|---|---|---|
|||||DECEMBER | DECEMBER||
|||||2025|2024|
|1003: Standing Order||7,513||7,513|7,954|
|Donations||||||
|1004: Standing Order||38,517||38,517|43,670|
|Donations GA||||||
|1101: WFO Scheme (Non||37,924||37,924|38,440|
|Gift Aid)||||||
|1104:Tax Recovered|a|16,681POF|8|16,681|15,455|
|1113:Donations
1135: Collections for Third|Pm||888|
12,158|||
|Parties||||||
|TOTALDONATIONS|a|104,849POT||104,849|126,792|
|Note 4-Expenditure||||||
|Analysis ofPayments|Notes |UNRESTRICTED|UNRESTRICTED | RESTRICTED |ENDOWMENT|||TOTAL 31|TOTAL 31|
|||||DECEMBER | DECEMBER||
|||||2025|2024|
|2201:GTGContributions|| ||(65,097)FOF||(65,097)|(65,038)|
|2205: Expenditure for||(50)||(50)|(50)|
|Linked Charge||||||
|2209: PresbyteryDues|a|(4,189)Po OF||(4,189)|(3,868)|
|2214: Ministry Travel||(1,557)||(1,557)|(3,736)|
|expenses||||||
|2215: Ministers Telephone|||||(27)|
|and Internet Services||||||
|2221: Family Worker||(102)||(102)|(345)|
|Expenses-Natalie||||||
|2222: Family Worker|||||(302)|
|Expenses-Christopher||||||
|2235:Locum Salary
2240:ChurchOfficerSalary
2242:OrganistSalary||
| |
| ||2
(4,939)a a
(1,850)POT||(4,939)
(1,850)|(4,763)
(1,415)|
|2244: Church||(14,250)||(14,250)|(9,642)|
|Administrator Salary||||||
|2246: CleanerSalary|| ||(2,953)FOF||(2,953)|(2,839)|
|2247: Family Worker-||(2,650)||(2,650)|(1,300)|
|Natalie||||||
|2249: Family Worker-|||||(5,652)|
|Christopher||||||
|2250: Photocopier Lease||(1,795)||(1,795)|(1,713)|
|Costs||||||
|2251: Stationery, Postage,||(726)||(726)|(1,696)|
|OfficeSupplies,Magazine||||||
Note 4-Expenditure
Page 16 of 24
Dyce Parish Church Annual Report and Accounts 2025
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2025
2024
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Page 17 of 24
Dyce Parish Church Annual Report and Accounts 2025
;
Note 5-Governance Costs included in Expenditure
==> picture [440 x 143] intentionally omitted <==
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Governance|Costs|Notes|| UNRESTRICTED|||RESTRICTED|||ENDOWMENT|||TOTAL|31|TOTAL 31|
|Included|in Payments|DECEMBER | DECEMBER|
|2025|2024|
|2391:|Audit|or|
|Independent|Exam|
|2392:|Preparation|of|(S60)|(560)|(560)|
|Accounts|
|2393:|Legal|Costs|
|(Governance)|
|TOTAL GOVERNANCE|(S60)|(560)|(560)|
|COSTS|
----- End of picture text -----
Note 6-Other Purchases included in Expenditure
==> picture [450 x 240] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Other Payments|UNRESTRICTED|||RESTRICTED|||ENDOWMENT ||TOTAL 31|TOTAL 31|
|DECEMBER|||DECEMBER|
|2025|2024|
|2465:|Purchase|of|Fixed|
|Assets|
|2466:|Purchase|of|
|investments|
|i|A|
|Note|7-Collections|for|Third|Parties|
|Donations/Collections|For|| Notes|| UNRESTRICTED|||RESTRICTED|} ENDOWMENT ||TOTAL31|||TOTAL 31|
|Third|Parties|Included|in|DECEMBER|| DECEMBER|
|Income|and|Expenditure|2025|2024|
|1135:|Collections|for|Third|10,000|
|Parties|
|2365:|Donations|to|Third|(1,585)|(1,585)|(10,000)|
|Parties|
|TOTAL|DONATIONS|FOR|(1,585)|(1,585)|
|THIRD|PARTIES|
----- End of picture text -----
Note 8-Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the National Stipend Scale, Minimum Stipend -£32,433; Maximum Stipend in 5th and subsequent years of service -£39,856.
Appendix 1-Funds Held by the Church of Scotland General Trustees For The Benefit of the Congregation
==> picture [417 x 84] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Consolidated|Fabric Fund|Po|2025|2024|
|a|
|Credit balances held at 31 December at cost|||79,738.83|79,738.83|
|Market value of balances at 31 December|po|79,738.83|79,738.83|
----- End of picture text -----
Page 18 of 24
Dyce Parish Church Annual Report and Accounts 2025
==> picture [419 x 265] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Credit|balances|held|at|31|December|at|cost|
|Market value of balances at 31 December|a|a|
|a|
|Credit balance at 31 December|Pp|16,083.98|12,313.40|
|Credit balances held at 31 December at cost|a|a|ee|
|Market value of balances at 31 December|a|
|a|
|Credit balances held at 31 December at cost|a|
|Market value of balances at 31 December|a|
----- End of picture text -----
Page 19 of 24 Dyce Parish Church Annual Report and Accounts 2025
Appendix 2-Independent Examiner Checklist
THE CHURCH OF SCOTLAND
Checklist for Examination of Congregational Accounts
Presbytery: Aberdeen & Shetland
Congregation: 311890
Is the total income less than £250,000? £115,147 If ‘No’ then Receipts and Payments cannot be prepared
==> picture [66 x 36] intentionally omitted <==
----- Start of picture text -----
Yes No
| |
----- End of picture text -----
Do the annual Accounts as presented to Presbytery fulfil the Regulations for Congregational Finance of the General Assembly and the requirements of the Charities Accounts (Scotland) Regulations 2006 by showing details of:
Trustees’ Report
==> picture [445 x 315] intentionally omitted <==
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Yes|No|
|1.|Registered name of the congregation|[||
|2.|Congregation’s|Scottish|charity|number|(SC016950)|
|(also to be shown on front cover of accounts)|- not the tax reference|[||
|3.|Contact|address|of the congregation|[||
|4.|Name of anyone who|has beena|charity|trustee|at|any time|from|the|start|
|of the|period|covered|by|the accounts|up|to|the|date|the|accounts|were|
|,|approved by the trustees|[||
|5.|Particulars of the constitution or governing document of the congregation|[||
|6.|A description of|how|charity trustees|are recruited and appointed|[||
|7.|The purposes of the charity|[||
|8.|The organisational|structure of|the congregation|[||
|9,|A|summary|of the|main|activities|of the|congregation|and|achievements|in|
|the period|=|
----- End of picture text -----
Page 20 of 24 Dyce Parish Church Annual Report and Accounts 2025
- A description of the policy the trustees have adopted to determine the level of reserves to be held by the congregation, including:
==> picture [453 x 118] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|- the|level of reserves held|[||
|- why they|are held|[||
|-|the|amount|and purpose|of any|designated|fund,|and|the|likely|timing of|
|any expenditure that has been set aside|for the future|[||
|11.|Signed and dated bya|trustee on behalf of all the trustees|[|
----- End of picture text -----
Page 21 of 24
Dyce Parish Church Annual Report and Accounts 2025
Receipts and Payments Account
Receipts
==> picture [511 x 693] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Receipts|Yes|No|N/A|
|1.|Donations (including Gift Aid tax recovered)|[||[||
|2.|Legacies|[||[||
|3.|Grants|co|
|4.|Receipts|from fundraising activities|[||[||
|5.|Gross receipts|from trading|(unlikely for|a Church)|[||[||
|6.|Receipts from investments other than land &|buildings|[||[||
|7.|Rent from|land and buildings|[||[||
|8.|Receipts from General Trustees|[||[||
|9,|Proceeds from|sale of fixed assets|[||[||
|10.|Proceeds from|sale of investments|[||[||
|11.|Split|of receipts between different categories|of funds|[||[||
|12.|Comparative|figures|for previous year|[||[||
|Payments|
|1.|Payments|for fundraising|activities|[||[||
|2.|Gross trading payments|[||[|
|3.|Investment management|costs|[||[||
|4,|Payments|relating directly|to charitable|activities,|detailing material items|[||[||
|5.|Grants|and donations|relating directly|to charitable activities|[||[||
|6.|Governance|costs|relating|to:|
|- Independent|examination|[||[||
|- Legal|costs associated with constitutional matters or legal advice|[||[||
|7.|Purchase of fixed|assets|[||[||
|8.|Purchase of investments|[||[|
|9,|Split of|payments between|different|categories of funds|[||[||
|10.|Comparative|figures|for previous year|[||[||
----- End of picture text -----
Page 22 of 24
Dyce Parish Church Annual Report and Accounts 2025
==> picture [505 x 687] intentionally omitted <==
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Statement|of Balances|
|Yes|No|N/A|
|1.|Cash and bank balances|at end of|period|[||[||
|(including|amounts|held|with|Investors|Trust|Deposit|Fund)|
|2.|Reconciliation with balances|at beginning of|period|[||[||
|3.|Summary of investments|at market valuation|[||[||
|(including|amounts|held|with|Investors|Trust|Growth|and|Income|Funds)|
|4,|Summary of other significant|assets at valuation|(if available)|or cost|[||[||
|(NB|must|be|at|valuation|where|valuation|is|less|than|cost)|
|5.|Total estimate of significant|liabilities|at period end|[||[||
|6.|Signed and dated bya|trustee on behalf of all the trustees|[||[||
|Notes|to|the|Accounts|
|1.|Nature|and purpose|of the|different|funds|held|by|the|congregation,|
|including any restrictions|on their use|[||
|2.|Amount|of remuneration|paid|to|a|charity|trustee|or person|connected|to|
|a charity trustee or a statement|that no such remuneration was paid|[||
|(excluding|minister’s|stipend|but|including|Voluntary|Additional|Payment|
|where|appropriate)|
|3,|Total|amount|of expenses,|if any,|paid|to|charity|trustees|and|the number|
|of charity|trustees|receiving|expenses|(including|minister’s|travel,|Council|
|Tax,|etc). Or a statement|that no such expenses were paid.|(||
|4.|A note detailing the arrangements|for minister’s stipend|[||
|5,|Details|of any|other|separately|registered|charities,|trusts|ete|which|are|
|under the control of|some or all of the congregation’s|charity trustees|[||[||Xx|
|6.|Any|further|information|required|to|reasonably|assist|the|reader|to|
|understand|the statement|of|accounts|[|
|Independent|Examiner’s|Report|
|1.|Independent|Examiner’s|Report|should|not|be|dated|before|the|date|
|the Trustees approved the Accounts|[||
|2.|Full name and address of Independent|Examiner should be given|[||
|3.|Independent|Examiner’s|Report|should|be|signed|by|an|individual|and|not|
|by a firm ofAccountants|||||
----- End of picture text -----
Page 23 of 24
Dyce Parish Church Annual Report and Accounts 2025
Also confirm that the following figures agree with each other:
==> picture [438 x 273] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Yes|No|
|1.|Excess|of Receipts|and|Payments|per the|Receipts|and|Payments|Account.|
|£34,275|
|AND|
|Excess of|Receipts and Payments per the Statement|of Balances.|£34,275|[||
|2.|Total|Bank and|Deposit|Balances|per the|Statement|of Balances.|£106,099|
|AND|
|Total Funds per the Movements|in Funds Note.|£106,099|[||
|3.|Total|Receipts|per the|Receipts|and|Payments|Account.|£115,147|
|AND|
|Total Receipts per the Movements|in Funds Note.|£115,147|[||
|4.|Total|Payments|per the|Receipts|and|Payments|Account.|£149,422|
|AND|
|Total Payments per the Movements in Funds Note.|£149,422|[||
|5.|Total|Donations|per|the|Receipt|and|Payment|Account.|£104,849|
|AND|
|Total Donations|per the Analysis of|Donations Note £104,849|[||
----- End of picture text -----
THOMAS E CRAGGS
25 February 2026
Page 24 of 24 Dyce Parish Church Annual Report and Accounts 2025