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 Refe￿nce 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 T￿asUrer. s￿an 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 minis*r. who is a member of the Kirk Session. is ¢1￿*d by th¢ congregation and inducted
by Presbytery.
Orgattisational Strncture
Certain reS￿nSIbilitieS 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 c￿l￿raleS 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 g￿atlY appreciated the
assistance of a succession of retir¢d ministers and I￿al 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 Cong￿gatiOll and sum)unding commuDiti¢s. There are six mem￿r$ 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 I￿al
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 s￿141 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 ex￿ditUre however. the Trustres plan to transfer some funds to the Fabric account.
Statement of Trustees, Responsibilities
The members of the Kirk Session M￿81 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 reS￿nSIble 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 re￿rt on the accounts of the charity for the year ended 31° Decemkn 2025.
Respective re8pon$ibilities of trustees and exgminer
The charity's t￿￿teeS are resFK)nsible for the preparation of the accounts in accordance with the terns of
the Charlties and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulatsons 2006.
The charity truste¢s consider that the audil requirement of R¢gu]ation 10(1} (d) of the Accounts
Regulations does not apply. It is my res￿nsIbl11ty to examine the accounts as required under section
44(1) (¢) of the .4ct and to state whether iknicular matters have Come to my attention.
Basls of independent examiner's statement
My examinatioii is Ca￿led out in a￿OrdanCe with Regulation I l of the Charities Accounts {Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
items or disclo%ures in the accounts. and seeks explanations from the trustees concerning7 any such
matters. The procedures undertaken do not provide all the evidenL¥ that would bc requir¢d in an audit.
and consequently I do noi express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination. no matter has comc to my attention [otlw than disclosed belo￿]
which bFive5 me reasonable CAuse to believe that in an), mat¢ria] the requirements..
to keep accounting records in accordance with Section 4411) (a) of the 2005 Act and Regulation 4
of the 2006 Accounts Regulations. and
to prepare accounts which accord with the aLYounting records and wmply with Regulation 9 of
the 2006 Account$ 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.. we￿ertOn 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
E*dowthemt
FuDds
2025
Totsl
202S
Total
2024
F￿ndS
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*
Acts￿￿eS 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
br￿ght fonwd
70.¥22.96
Movement in year.
Exce83 of RÉ%¢ipts D￿r
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¢ aCc￿1rtI 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
R￿ipts
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•m￿Ss￿￿ 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 (W￿G￿tAkI)
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
JnvcStrr*￿t M&ubV5' f￿6
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
Minis￿5 Trv¢l & T¢k￿￿
Pulpil suppty
Othty stafr￿8 ¢￿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￿ OrN￿mina￿S
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, sti￿ndS 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 Sti￿nd was £32.433 and the m￿lmU￿ 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