ST. MACHAR'S CATHEDRAL 8OCIEff OF BELLRINGERS 1ST. ￿CHAR.8 CA THEORAL BELFRY FUNDI Scottl•h Ch•rlty Numb•r 8C020923 TRUSTEES. ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDÉD 31 DECEMBER 20215 CONTENTS Pag• Financaal ad1vi￿$ bak8nee Sheet Notes to the aco)unts ItKJependent examiner's report ST. MACHAifs CATHEDRAL SOCIETY OF BELLRINGERS 1ST. MACHAR'S CATHEDRAL BELFRY FUND) S¢ottb¥h Charity Number SC020923 TRUSTEES. REPORT AND ACCOUNTS FOR THE YEAR eNDED 31 OECEMBER 2025 Trust80• Honorary PresKlent Tower Captain Ringing Master Secretary Treasurer Steeple Keepèr Rev Sarah Brown {from 23 November 2021) lan Talboys lan Talboy8 Rulh Og1￿ S8rah Hyatt Toryuil Buxlon The Representstive Eld*r nomin8ted by the Cathedr81 ￿Tk S￿￿)n to keep regular C£*ntact wth and report on the Society is Shona Buxton. Conts¢t *ddre Th• Soci8ty can be contact•d at tha lollowing 8ddre88.' rjo S8rah Hyatt. Hillside. Netherfey, Stonehaven A839 3SN R•crultm•nt and appolnbn•nt of Tnmte The Trustees are eleued annually by the Members. with th8 •xc•ptic￿ ofthè Honornry Prosklènl, who hold8 the post &x-offi¢io as Minister ol St Macha¢8 C8lh•dr81. Go¥•mlng doeum•nt The Sl. Macharfs Cathedrol So• ol BellriThJers 1$ a ¢hantèble uninCo￿ted a8soc40tion. Its purpos88 and adrninistration arrangèments 8re sel out in it8 Con8trtution. Charltabb purpo••• The So¢*ty'3 purposes. a8 ￿corded in its CwslitutKJn. are lo ring the 89lls of Sl. Mach8rf8 Cathedral Ok1 Abtrrdean for s6r¥i¢gs, espeually those on Sundays, and lo oJWNate the ringing of church be118 by prornoting the art of ¢hang& rirrfJing. The Constitution recognis&s th• paMi¢utsr ￿latIonShIp botwe&n the Stt*ty and the Cathodral KI￿ S&8$lon ond provides that the Society Shall r8cogni8e Ihe ultimate authorty ol the Minister of Ihe Cathedral in all matters concamed witr the use of the Cathadral 8dls. Thè Socw is affiliatsd lo the Scottish Association of Chan98 Ringers. Actlvltle8 and achl•v•m•nl• During the year ended 31Decom￿r 2025 m•rt*f8 of ihe Sooety r¥ng tho 8è11& at St. fvlachorf$ Cath•dral, Old Aberde*n befo￿ Sunday moming services, lor other specaal occasions and on Mtsndays Ipraclice nightsl, when instruction is 9iv¥n in the art ol c*ange ringing. In adlj￿ort t*lls We￿ rung for Six weddings ftx which charges were modg, provtding the prinapal means olknndry of lh& Swèty. Tru¥tse remun•rntlon and •xp•n• The trustees not receive any rgmun•ration or wen8e8 for thèir d￿￿.•$ as tfu8t8e8 during the year. When ringing for weddings they are pa￿ at th¥ Same rnte a5 for other ringers. Deta+ls are given in note 5 to the 8CCOLSnt 8•nktrrn Thè Souety's b8nker8 a￿ the Bank of ScollaThJ. Queen8 Cmss Branch. 39 Albyn Placo, Aberdeen AB10 IYH. Indep•nd•nt •xamln•r The Independent Examiner ofthe Acuunts18 MrB Caroline Thomp￿￿, Nth¥￿e$ ofArdo. Methlick. Ellon AB41 7HT. Aeeaunts and re•erveg The accounts for the ￿818￿ 8ThY fomi part ol tho typort. Ac￿m￿la￿j reserves ay• held for the benelrt ol the Soaety an(J in particular to ensuo that the bells of St. Ma<*af$ Cathedral a￿ properly maintsin8d and rgfurbished as necessary. Approved by the Trustees and spJned on Iheir behall IAN TALBOYS Tower Captain ST. MACHAR'S CATHEDRAL SOCIETY OF BELLRIIIGERS 1ST. MACHAR'S CATHEDRAL BELFRY FUNDI I Scotiisli I Charity ! Number SC020923 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 8TATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ÉNDED 31 DECEMBER 2025 Prlor Y*•r . Funds 2024 £ j Funds 2025 £ In¢ominA Rewurc IncomiNJ.r850urces from generatad fvnds Voluntary income Activths for generatsnA.funds Investment income Other income Totsl Inc￿1* 55 1.005 725 R•80ure•$ Expended Cost ol g¢ner8ting funds Fundraising costs CharitabKg a¢tiviti•s Governance ¢osts Other Costs Totsl R••ource• Exp•nd•))unts"￿ Oicyes (valuation Nl85 and mot￿$ of acts)untsng) Since 18$t ye8r. No thanges have been made to for pre￿usyears. 2.1 '. Incoming ￿sOUrC*S a￿ I￿vded in the Statement of Fw)•Kial Activ￿"e$ .' when thè charity becomes entil￿d to the fesources," the trustees are i Vlrtualty ￿rtaIn thty will receive the resources and th• monetsry value i can be measured wrth suffioent reli9bility. ". 2.2 ￿at￿lI￿.￿S are recognised 86 soon a6 the￿ ￿ a légal or w*tnJdNe obligal*)n ¢ommitting the charty to pay out rewurces. Tot*1 Fund• 2025 £ Prior Y•ar FundB 2024 £ Nots 3 ,' Analy•l• of Incomlnq rn•ouru• Donations Gift Aid re¢ovorat)le adjuslmenl 55 3.2 ' Act1￿11￿ lor g•n•rntlnll fund• Wedding fees received 3.3 , Inve•tmont Incom• l Bank interest 725 Note'4 Analy81• of r••our¢M exp•..nd•d 1 Fundral•lng costs Ringers. payments for weddinAs Charitsble a¢￿VItIeS Mainlen8nrE.(Replacernerrt thxjrbdl Publications 4.3 .' Gov•maneg cwl• 4.4 Oth•r ¢Mts 20 96 110 770 476 Oetalls of cortaln Itom$ of •xpendtturn 5.1 Tru•ts• r8mun•rnti¢n and •xpenBe8 The trust￿$ ro￿1¥￿ remurwation or expenses for their dulles as trustees during the yea¥. rin￿n9 for weddir*Js, they a￿ paid at the standard rate for ringers. Durlng th& year trustees receNed ringers yments totslling". 5.2 ' Fees for Independent •xamln•Oon of •¢¢ounts 245 165 Note Flx•d As••ts -' Fix&J assets bekn9 to th¢ Chur1* of SoAland ." Gifi ￿'d recoveratAe Creditors: amounts falling due wTrthin on• WeddinAfees receive(I In *lvanr '. Cr•ditorn'. amounts fallin9 due after one e*r Weddin .-￿feeS recèivèd In *lv8nce ST MACHAR'S CATHEDRAL SOCIETY OF BELLRINGERS (ST MACHAR'S CATHEDRAL BELFRY FUND) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ST. MACHAR'S CATHEDRAL SOCIETY OF BELLRINGERS I report on the &counts of the charity for the ye¥ ¢TrJe(131 D￿0mber 2025 whth are sel out on pages 3 and 4. R•8P•Ctlv• r••ponsSbllhi•s al tru#t•48 •x¥nln•r The charit￿5 trustees are responsible lor ts weparation of ac￿￿nts in accwtsnce wilh the lemis of Ihe Charities and Trustee Inveslmenl {ScOtl￿d} Act 2(M)5 and the Charities AC￿unIS IScoll8ndl RegulalM)ns 2006 {8s amended). The charity's IIu5tees consNkn that the requremenl of Regulation 1011 } Id) ol the Accounts ReWlat￿nS does nol appty. It Is my reswnsit#lty to examlne Ihe accounts es requred under seC￿n 44111 Icl of the Act to slate whether partlcjjlar matters have corne lo my attent￿n. Ba•1• of Ind•p•nd•nt •x•mln•rf• •tthn•nt My gxamination is ￿ried out in accudance with RegulalKin 11 of the Charitses Accounts {Scotlandl Regulalknns 2006 las amended). An examina￿On i￿￿JdeS a review of the #ccounling rewds kept by the charity and o comparison of the Xcounls presenle(I with those reccKts.11 also includes considerallon of any unusual items or disclosures in the acCo￿ts, and saeks explanations from the Iwslees concèrning any such matters. rrtc¢*dur•s und6rtakèn do not provKle all thg gvidenc• that would be required in an audit. aThJ ¢onwu8rty I do not exFYess an audit opinlon on ￿ vi* given by the accounts. Ind•p¢nd•nl •x*mln•rf• #tat•m•nt In thg Course of my examination. no matter ha8 ciyY*e to my attenlp)n whlch gNes me ￿aSOnable c￿88 lo believe that In any materia réspo¢t th& r￿U*eMents.. to keep acc(xJnling rwds w) acc•)rdw￿0 wilh 44(11 (al cf the 2005 Act ar￿ Regulalk*n 4 of the 2006 AcctyJnt5 Regulations, and to Prep￿ accwnts ¥¥rth the ac£ounlN)g rec4xds and comply wllh Regulation g of the 2rxfj kcounts Regulations have not been met. or 2. to whKh. in my opinion. atten￿n sh￿Id be drawn in order to erwlle 8 rKoper underStand￿j of the accounts lo be reacw. Signature: Name.. trs c*dIr￿ TtrK>mpson Relevant ProfessK)nal quallllcation: Address: Nev*lxaes of knlo, Meth1￿k, Elkn AB417H Date.. i/