Birse & Feughside Church of Scotland RECEtPTS AND PAYMENTS ACCOUIYTS For year ended 31" December 2025 Congregation No: 321943 Charity No: SC018517 02ll
Reference and Administrgtive Information Charity Name: Birse & F¢ughside Church of Scotland Charity Registration Number. SC018517 Congregation Refence No.. 321943 Contsct Address: Lochanside, Aboyne. Aberdeenshire AB34 5BQ Trustees: Klrk Seysion Members Rev Amy Pierce (until 3118125) Nancy Davidson Andrew Douglas Donald Farquharson J¢an Haslam John Hector Ann Horsfall Malcolm Littlejohn Sheena Littlejohn Maureen McLellan Roger Ramshaiy Susan Zapp During the year our minister demitted her clw8e due to ill health. Principal Officfrbearerj Moderator.. Rev Arny Pierce Session Clerk-. Malcolm Littlejohn Church TasUrer. san Zapwi Independent Examiner Mrs Catherine Nichols, Westerton Steadin8. Dess. Aboyne Baukerj Virgin Money Ban Carden Place. Aberdeen
Trustees, Annual Report Year ended 31 December 2025 Strueture, Governallce and Management CoverniDg Document The Church is administered in accordance with the t¢nns of the Deed of Constitution. Recruitment and Appointment ofTrnslees Members of the Kirk Session are the charity tnN¢es. The Kirk Session members are the elikrs of the church and are Lhosen from those memEtt5 of the church who are considered to have the appropriate gifts and skills. The minisr. who is a member of the Kirk Session. is ¢1d by th¢ congregation and inducted by Presbytery. Orgattisational Strncture Certain reSnSIbilitieS are delegated to the Propety Committee as appropriat¢. The Kirk Session meets 7 times a year and is resFvnsibl¢ for spiritual affairs within the church. Objectives and Activities Thc Church of kotland is Trinitarian in doctrine, Reformed in tradition and Presbyt¢rian in wlity. It exists to glorify God and to work for the advanc¢ment of Christ's Kingdom throughout the world. As a national Church, it acknowledges a disiinctive call and duty to brin8 the ordinances of religion to the people in every partsh of Scotland through a territonal ministry. 11 clraleS with other Churches in various ecumeni¢al both'es in Scotland and beyond. Objedives The vision of Birse and Feu8hsi(k Church is Ix a 5uslainabl¢ rural congregation with a long-tem) fulure" Our objective is'to be a Community church where all are welcome and everyone is needed." Aetivities Weekly worship takes place at I lam on Sunday momings in the Church building, and there are activities for children and young people (Junior Church) dunng the service in tenn time. We have additional worship service5 during Holy Week, a Church Breakfast on Eastr Sunday before worship, and Services on Chnstmas Eve and Christmas Day. In adth'tion. this year we held a Christhw remembrance 5eryice. We have a small Choir who lead th¢ singing during Worship. help us to learn new songs. and occasionally sing a choir it¢m. This group have enjoyed meeting together to practice on Sunday mornings. and have also help*d our congregational singing. We servc refreshments after the WoTsbip Service on Sunday mornings. This time logether to share fellowship together is very impx)rtant to our congregats"on. During 2025 our minister bad to dernit her charge due to ill health and we have gatlY appreciated the assistance of a succession of retir¢d ministers and Ial volunteers to lead the Sunday servi¢¢s. OUT Pastoral Care Team meets regularly throughout the year to support one another and communicate about pastoral needs within our ConggatiOll and sum)unding commuDiti¢s. There are six memr$ of
this team. each of them maintaining contact with and otrering suptM)rt to a wde rdnge of people. Much of the work undertaken by the team is by nature confidential. and so not seen by other4 but it is extrem¢ly valuable Finzean Pritnary School visits the church for assemblies from time to tsme. Our ukulele group been meeting each week in the church si% 2015 and has grown to nurnbcr some 40-45 players. The group visits local Ca homes, day carc meetings and charity events to provide ¢nl¢rtainment. Wher¢ th¢ group receives any donation4 these are kwsed on to the church or to Ial charitses. The Deeside OIchestra come to our church for an aDDual autumn concert and the Aboyne Festival hold events during the summer. The monthly newslett¢r is produced with inforniation about aeiivities, services and forthcoming events. as w¢ll as reflections from church members. The newsletter is circulated by email and also available as a hard copy in the church. Th¢ church h&s a website which incoTporat¢s community neivs. Achievements and Perforniance Worship is well attende& given the number of people livin8 in OUT pHrish. and rnost of the worshipping congregation stsiy after the service to spend time togetlw over refr¢shments. The congregalion enjoy being together. and shared meals. such as the breakfast were highlights of the past year. Given the size of our congregation. a large number of people participa sn helping to lead the worship service in different ways. In addition to our or8anisL we have regular violin accompAniment. and the choir. providing music. Some of our musicians also Write songs for us. Members of the con8regation read the Bible reading. lead prayers. and sometim¢s give a children's talk or sernion. One of our elders prepares [m)Wer]llt for the servi in advance. and mans the desk on Sunday mornings. Our Junlor Church has four regular leade aDd some of our older young pIC also help out leaders fmm time to time. In addition. we have a Messy Church event in May. Our Christmas F.ve serviccs this year were both very busy. and it was a s141 time to celebrate wTrth our community, with all the ages together. Serving drsnks beforehand gave F£ople time to connect with fn'ends and n¢ighbours and creatd a wclcA)ming atrnosphere. We continue to collect food and other necessarics for Aberdeenshire South Foodbank. The congregation have enthusiastically suppK)rted this efforL and now we are able to deliver a box of supplies to the Foodbank every couple of weeks. Over the Christmas period Church memiKrs contributed shoe boxes of gifts for the Blythswood Care appeal, Christmas gift5 for local c'ldren and young people to be distributed by the Salvation Army in AberdeerL and financial gifts to l(al charities. In additio Christmas glfts, donated by the ongregation. were dlstributed by Abernecessities in Westhill.
14 inancial Review Principal sowces of income inclu(k weekly otTerings. through open plate and Freewill envelopes. Monthly standing orders and associated Gifi Aid Claims make up a large protM)rtion of our income. held fund-rdising ¢varts during the year once this Wds wible. Reserves Poliey It is the TrusteL's' rK)licy to hold reserves of at least stx months expenditure including designated fimds. At the year end the Church held unrestricted cash funds of £32.593 of which £541 had been designated for fabric fund and £1.137 for children's tiVities. The remaining balance of £30,915 represents nearly twelve months of exditUre however. the Trustres plan to transfer some funds to the Fabric account. Statement of Trustees, Responsibilities The members of the Kirk Session M81 prepare financial statements wthich give sufficient detail to enable an appreciation of the transactions of the Church during tlK financial year. The members of the Kirk Session are respK)nsible for keeping pro[ accounting rewrds W.¢1[ on request, must reflect the financial postlion of the Church at that time. This must be done to ensure that financial slatemcnts comply with the Charilies and Truslee Investment (Scotland) Act 2005, the Chariti¢5 Accounts (Scotland) Regulations 2006 and ihe Regulations Anent Congregaiional Finance approved by the General Assembly of the Church of Scotland in 2007. They arc also reSnSIble for safeguarding the etS of ihe Church and must take reasonable Steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, M Littlejobn Seysion Clerk Dite ...4 2a26............................. Birse & Feughside Parish Church
SC018517 Independent Examiner's Report to the Trustees of Birse & Feughside Parish Church I rert on the accounts of the charity for the year ended 31° Decemkn 2025. Respective re8pon$ibilities of trustees and exgminer The charity's tteeS are resFK)nsible for the preparation of the accounts in accordance with the terns of the Charlties and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulatsons 2006. The charity truste¢s consider that the audil requirement of R¢gu]ation 10(1} (d) of the Accounts Regulations does not apply. It is my resnsIbl11ty to examine the accounts as required under section 44(1) (¢) of the .4ct and to state whether iknicular matters have Come to my attention. Basls of independent examiner's statement My examinatioii is Caled out in aOrdanCe with Regulation I l of the Charities Accounts {Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclo%ures in the accounts. and seeks explanations from the trustees concerning7 any such matters. The procedures undertaken do not provide all the evidenL¥ that would bc requir¢d in an audit. and consequently I do noi express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination. no matter has comc to my attention [otlw than disclosed belo] which bFive5 me reasonable CAuse to believe that in an), mat¢ria] the requirements.. to keep accounting records in accordance with Section 4411) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the aLYounting records and wmply with Regulation 9 of the 2006 Account$ Regulations have not been me¢ or 2. 10 which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Name.. Mr5 Catherine Nichols Address.. weertOn Steadin8. Dess, Aboyne Signed.. Cath¢rh* Nkho Date: S 2026 Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.
Birse & Feu hside Parish Church Recei ts And Pa 'ments account Year ended 31 December 2025 Nott U#r#tricted Edowthemt FuDds 2025 Totsl 202S Total 2024 FndS 21r15 32.732.57 2.IKXI.(K) 2.542.23 284.(K) 32.732.57 2.(KKI.(KJ 2.542.23 284.00 000 36.108.33 CaJtTaJ ITrf¢rg ActseS for Fur#ts 2.783.26 784.(M) 63.4U Fabric Fund SuJh4ay Schwl Futtd 0.00 l Recei 37.558.80 37,558.80 39.738.99 ment 80.12 33.381.15 80.12 33.835.79 C.han4bk artivilies 77.04 34,096.97 454.64 33.461.27 454.64 33.915.91 34.174.01 Excess of Recelpts over Payments ror the yegr 4,Tr97.53 454.64 3,642.89 5.564.98
Birse & Feu hside Parish Church Statement of Balances At 31 December 2025 Note Uurestricted Rejtiicted Endowmettt FuDds 2025 Toiaj 2025 TotAI 2024 2fr25 aDk&D Balance 75.933.30 454.64 76.387.94 brght fonwd 70.¥22.96 Movement in year. Exce83 of RÉ%¢ipts Dr for th# y. 4,tp)7.53 454.64 3.642.89 5,564.98 C•Tri fo]ward 76 ntsa Church of Stotland Gromth Fwbj {cost £ 1942.26) 24 690.00 Th¢ aCc1rtI w¢r¢ approved by the KI Se8sK• CIL 4th March 2026 For and b2half of th Kirk S&981 Da* •th 1026
Birse & Feu hside Pa Notes to the Accounts l Trustee Remuneration and Related Party Transartlons tSngthe year I twustee recew reimi[SeMÈnt of expense5 Incurred totalling£279.C(I h Church 2 Movement In Funds Atljan Ripts Payments Transfers At 31 Dec 2025 Unrestrlcted funds Destgnated FabrK Fund D•si8nated Sunday scho Fund General Fund Church of kotlind Depostt. Gener¥1 Chvrrh of Scotlané Depostt- Fabr 1.093.40 I..19 28,280.71 44,462.40 44.23 4.5%.64 4.OCK).C 40.C¥) 4.040.CK) 540.99 1.136.79 30.915.10 46,437.95 35.S39.02 1.975.55 28,864.63 75 933.30 33 461.27 80 030.83 Restrf¢ted funds Kenyan TwlnnlTro Fund 454.64 454.64 0.00 Endowment funds NONE Totsl funds 76.387.94 37A58JO 33.915.91 o.oo 80.030.83 na Fabr1¢ Fund.. Th*Trustees have set asldt fund5 forthe malntenance of ihe ChLtr¢h propertv. Sunday Sch¢)ol FuThJ.. Th• Trnste¢s have set •51de funds for use ty the Sunday khooL Str Fu The balance of the Kerryan fur wa$ unible to pa5xed tothe Churth in Keny4. 50 wtth the p•mSs ofthe donors, the balance was passed tothe Mc4ernto¢sAppeal of the Chvrch of kotlènd.
Note Uorestrirt Fun 202S Restrirttd TotAI 21125 Totsl 2024 2112S 202S 3 Analysis of DonatioL8 FWO Scbcme (WGtAkI) GJ"ft Aid [1£ 2.6.[? 19270.63 782.22 561.62 1,104. 2 32.120 2,690.(M) 19270.63 Q782.22 561.62 1,104. 2 323.20 32 732J7 3,030 10 23.348.(M) 5321.11 295.) 1.208.50 s]1 Cotiections (kdtw Offwillg5 (0 Pt) OOD 4 Analyyls of Payments Cort ofAthernting JnvcStrrt M&ubV5' f6 80.12 80.12 80.12 PAI.12 77.04 arit#ble ACtivitr* ministn & missi( 15.123.¢KJ I J73.LK 1239.(K) .422.25 15,123.00 1.573.00 1.239. .1,422.25 0.00 4.596.64 3.433.86 3.855.83 1.990, 4115.62 EO.738.(KI 1.325.00 1.272.00 2.521.25 i>.00 2.394.()9 3,147.28 6,975.48 1.831.34 573.19 Minis5 Trv¢l & T¢k Pulpil suppty Othty stafr8 ¢ts 4J96.64 3.433.86 3.855.83 1.99). 485.62 TLX Church Or8th & mllqic Messy ChwrJL 66.87 969.31 .26.15 425.(M) spttl ¢olle¢u(nJs -26.15 879.64 454.64 2 282.26 Govern£¢ fosts Exp OrNminaS 0.00 0.0 o. O.IK Other payn }4jrCh of assets o. o.(K
Mioister's Stipend All Church of Scotland congregations ntrIbute to the National Stiwid Fund whj'ch beats the ¢osts of all ministers, stindS and employels contnl)utions for national insurance, pension and housing and loan fund. Ministers stip¢nds are paid in accordance with the national stipend scale. which is related to years of service. For the year under revicw the minimum Stind was £32.433 and the mlmU sttFrnd (in the fifth and subsequent y¢ars) £39.856. 202S 2024 6. Collections for Third Parties AberNecessities Save The Children ModeratOT'S Challeng¢ Christian Aid Seed Box Soulh AberdeenshiT¢ Foodbank 100.00 125.00 454.64 98.64 I.00 loo.) 98.63 98.63 879.64 295.90
Birse & Feu endi hside Parisb Church FUNDS HELD ON BEHALF OF THE CONGREGATION BI, THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2024 CAPIT.4L ACCO Consolidated Fabric Fund l at Cost 53.107.45 53.107.45 Consolidated Fabrlc Futtd l MaTka Value 59.151.40 5&351.96 REVEN UNT Fabric Fund. Revenue 19 065.59 16233JO EM RARY A Balance at 31st Dec -166.60 0.00