Scottish Charity No: SC023298
St Columba Episcopal Church, Aberdour
Annual Report and Accounts For the year ended 30 September 2025
St Columba Episcopal Church, Aberdour
Annual Report and Accounts for the year ended 30 September 2025
Contents
| Page | |
|---|---|
| Reference and Administrative | 1 |
| Vestry Report | 2-4 |
| Independent Examiner's report | 5 |
| Receipts and Payments Account | 6 |
| Statement ofBalances | y |
| Notestotheaccounts | 8-10 |
St Columba Episcopal Church, Aberdour
Reference and Administrative information
Charity name and address aa Church Scottish Charity Number $C023298 Charity Trustees Chairman (Appointed 1 November 2024) (Resigned 1 June 2025) Secretary Treasurer Retired 28 January 2025
Ministry Team
Interim Minister (Resigned 1 June 2025) Appointed 15 September 2025
Bankers Royal Bank of Scotland
Independent Examiner
Craig C Hunter CA
Haines Watts Business Advisors and Accountants Cluny Court, John Smith Buisness Park Kirkcaldy KY2 6Q3
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Report of Vestry (Trustees' report)
Year ended 30 September 2025
The members of the Vestry present their annual report together with the financial statements for the year ended 30 September 2025.
Structure and Governance
In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows:
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St Columba Episcopal Church, Aberdour is a registered Scottish charity (SCO23298)
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It is a member of the diocese of St Andrews, Dunkeld and Dunblane and is in full communion with the Anglican Church.
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The superior authority is the Bishop of St Andrews, Dunkeld and Dunblane.
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All of its affairs are governed by the Vestry.
Appointment of Vestry Members
During the year the Vestry has met regularly in person. The meetings continue with the Priest in Charge or the Secretary to the Vestry acting as the Chair.
The Vestry members are elected by communicant members of the congregation at the Annual General Meeting. Members serve for a term of one year and are eligible for re-election. The communicant members also elect a Lay Representative and a Chairman of the Vestry. (The Canons of the Scottish Episcopal Church define the basis on which a person is a communicant and the office of a Lay Representative). The Rector and Priest in Charge of the Congregation chairs the Annual General Meeting and is ex officio a member of the Vestry.
The Vestry members elect a Secretary and a Treasurer, and if either or both are not an elected Vestry member, that person is co-opted on to the Vestry.
The purpose of the Vestry is to co-operate with and assist the Priest in Charge in all matters relating to the spiritual welfare of the congregation and mission of the Church.
Administrative Structure
It is the duty of the Vestry to manage the ongoing affairs of the congregation with responsibility, specifically to keep the fabric and property of the Church in good working order and to look after the finances of the Church.
Statement of Risk
The Vestry keeps under review the major risks to which the Church is exposed and has established procedures to mitigate any risks identified. The church has a Risk Assessment and a Fire Risk Assessment which are referred to at each Vestry meeting. Quinquennial reviews for the church and The Rectory have been completed in September 2025. The inspection for the five yearly Electrical Installation Certificate will be carried out in October 2025.
Charitable Objectives and Activities
The Church's principal activities include public worship in sacrament and prayer, Christian education, charitable work and fundraising for local, national and international needs and includes social meetings for the congregation and local community.
Volunteers
The Vestry is grateful for the time which is given freely by a large number of volunteers, without whom many of the Church's activities would not operate.
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Maintenance and Upkeep
Work to maintain the building has included servicing of the organ, general building and garden maintenance and tree lopping. The electrical distribution board was replaced following a malfunction and three new display signs have been erected outside the church. Following the retirement of Rev Dean Norby the Rectory has been unoccupied, but it is heated as appropriate and inspected weekly.
Mission Activities
Following the retirement of our Minister i 024, the linked charge All Souls Fife lapsed and the church is now in Vacancy. An Interim Ministerae :: appointed on 1° November 2024 but resigned due to ill health on 1* June 2025. We are very grateful to him for his contribution and wish him a full and speedy recovery. Our services in the year have been conducted by Rev Tim Tunley until his retirement and by visiting Ministers and Lay Leaders from the congregation.
Our mission activities reflect our love for God, and for each other in our community and these are shared with local churches including St Serf’s Episcopal Church in Burntisland and Forthview Parish Church St Fillan’s Aberdour.
There was a joint Songs of Praise service in St Columba’s to mark the end of The Aberdour Festival at which some 70 people attended. Wreaths were laid at the War Memorial on Remembrance Day and again on VJ Day to mark the end of the war in Japan which was attended by 50 people.
St Columba staged the annual Flower Festival for four days during the Aberdour Festival as well as a Coffee Morning on 26" April. Although the Coffee Morning is for primarily for raising funds there is a missional aspect to this since it is very much a social occasion and builds the church’s profile in the community.
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Services and Membership During the last 12 months the following attendance pertains the major festivals:
Christmas Day 29, Ash Wednesday 13, Palm Sunday 21, Good Friday 26, Easter Day 27. The Songs of Praise service this year was attended by 70 people. The average number of people attending our weekly services was 23.
Eucharist has been celebrated every Sunday with either a Minister or a Lay Leader and the Vestry are grateful to all who have made this possible. We are now fortunate to have an extremely accomplished organist who adds greatly to our services.
Our records on membership continues to benefit through the positive recording to meet the needs of GDPR. The funeral of Philip Street was held in the church on 8 m May when we paid our respects to our long standing friend and parishioner. The numbers attending our services have shown an encouraging increase, the latest Membership Roll shows 50 communicants [+6] and a total membership of 68 [+6].
Communication and Publicity
Jeremy Hawkings continues to produce the informative monthly columns for the Dalgety Bay Diary and The Aberdour News and we have a page on the Sacred Scotland web site and information on the Diocesan website. New sign boards have been put up in the car park and a notice board has been installed outside the church which allows news items to be displayed. ae::: continued to up-date the St Columba’s Face Book page on current and planned events.
Fundraising
Charitable collections have been made in the year for Blood Bikes Scotland and for The Mission to Seafarers Scotland, following their activities during the Aberdour Festival.
The Rag Bag initiative continues to collect clothes to be sent overseas and St Columba’s collects dried and tinned food which is distributed to a local foodbank.
We are very grateful for the contribution to our funds from the sale of eggs from the Trentham hens.
Financial Review
A surplus of £8,770 (2024 - £193) has been recorded during this financial year. The accounts have been produced by our independent examiners. The Vestry remain satisfied by the financial results given at this time and will continue its range ofactivities in the foreseeable future.
Reserves
The Vestry continues to adopt a policy of trying to maintain a level of unrestricted reserves so that in the event ofa significant drop in income, the church would be able to maintain its current level of activities for a reasonable period until replacement funding is obtained.
Plans for Future Period
During the year the vestry continues with its policy to set aside funds to support the upkeep of St. Columba’s. Looking to the future we have yet to replace the boundary fence between the church and the trees to the south of St Columba’s and along the back of the Rectory. In addition some stabilization is required to the ground between the church and the newly built Rectory. Our building fund is ready to cope with any action arising from the Quinquennial review held during September 2025 and tasks are discussed at our vestry meetings.
Statement of Responsibilities of Members of Vestry
The members of the vestry must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The members of the Vestry are responsible for keeping proper accounting records which, on request, must reflect the current financial position of the church at this time. This must be done to ensure that the financial statements comply with the Charities and Trustees Investment [Scotland] Act 2005 and the Charities Accounts [Scotland] Regulations 2006. 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.
On behalf of the Trustees
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11/12/2025
St Columba Episcopal Church, Aberdour
Receipts and Payments Accounts for the Year Ended 30 September 2025
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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|fund|Restricted|funds|
|Rectory|Building|Total|Total|
|General|fund|Fund|Fund|2025|2024|
|Notes|£|£|£|£|£|
|Receipts|
|Donations|2|24,249|-|-|24,249|22,172|
|Grant|3|-|560|1,637|2,197|632|
|Receipts|from|fundraising|activities|4|1,395|-|-|1,395|1,573|
|Receipts|from|investments|other|than|land|&|buildings|5|311|-|-|311|156|
|Total|Receipts|25,955|560|1,637|28,152|24,533|
|Payments|
|Expenses|for|fundraising|activities|60|60|120|
|Payments|relating|to|charitable|activities|6|17,202|-|1,637|18,839|23,507|
|Donations|relating|directly|to|charitable|activities|7|105|-|-|105|203|
|Governance|costs|378|-|-|378|510|
|Total Payments|17,745|-|1,637|19,382|24,340|
|Surplus for the year|8,210|560|-|8,770|193|
----- End of picture text -----
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St Columba Episcopal Church, Aberdour Statement of Balances as at 30 September 2025
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | |
| £ | © | 2 | £ | |
| Cash atbank& in hand | ||||
| Balance at beginning ofyear Surplus forthe year Transfers between funds TotalCash Fundsatendof year |
10,322 8,210 - prea 18,532 aa |
15,346 560 - te 15,906 NO |
25,668 8,770 - 34,438 AAS |
25,475 193 - 25,668 £5,008 |
| OtherAssets andLiabilities -forInformation only | ||||
| Assets | ||||
| Organ | 2,188 | - | 2,188 | 2,188 |
| Liabilities | ||||
| Independentexaminer'sfee | 378 | - | 378 | 360 |
Approved by the Vestry on verse hPa OVS¢
and signed on their behalf by
7
Notes to the Accounts as at 30 September 2025
St Columba Episcopal Church, Aberdour
1. Accounting policies
Basis of Preparation
The Accounts have been prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the Church during the financial year, along with a statement of balances. No adjustment has been made for any income due but not received, nor for any expenses incurred but not yet paid at the year end. Fixed assets are not capitalised.
Restricted Funds
The restricted income relates to the building fund which is used to address issues raised by the Quinquennial Review of the church building. The Rectory Fund is there for any remedial work that may need to be carried out on the newly built Rectory building.
Joint Costs
St Columba is a member of All Souls Fife, comprising the Episcopal Churches in Aberdour, Burntisland and Inverkeithing. A formal agreement states that each Church is responsible for meeting their share of the costs of administering All Souls Fife. These costs include the costs of the clergy; including their travel, pension and accommodation, together with the associated administrative costs.
The contribution paid by St Columba this year amounted to £7,582 (2024 - £11,877)
Church Buildings
The church is not shown in the statement of balances. The Trustees believe that it is not possible to place a market value on them. The valuation of the buildings for insurance purposes is £3,330,000.
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St Columba Episcopal Church, Aberdour Notes to the Accounts as at 30 September 2025 (continued)
2. Donations
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2025 2024
Unrestricted donations £ £
Congregational giving 19,484 17,608
Gift Aid 4,430 3,367
Other donations 335 1,197
24,249 22,172
Restricted donations
Other donations -
3. Grants 2025 2024
£ £
Grant from Diocese towards building work 2,197 632
2,197 632
4. Receipts from fundraising activities
2025 2024
Unrestricted Fundraising Receipts £ £
Eggs 799 909
Sale of Rags 56 -
Coffee mornings 540 664
Other income ~ “
1,395 1,573
----- End of picture text -----
| 5. Receipts from investments otherthan land& buildings | ||
|---|---|---|
| Theseamounts represent bank intereston deposit accounts. | S11 | 156 |
| 6. Payments relatingto charitable activities | 2025 | 2024 |
| Unrestricted | £ | £ |
| Payments to ABI group | 7,582 | 11,877 |
| Quota | 3,392 | 3,242 |
| Church building running costs | 5,322 | 8,337 |
| Worship-related costs | . | - |
| Administrative expenses | 906 | 51 |
| 17,202 | 23,507 | |
| Restricted | ||
| Building maintenance | 1,637 | - |
| ae: | einen | |
| 7. Donations | 2025 | 2024 |
| £ | £ | |
| Lady Haig Poppy Factory | - | 38 |
| Lent Appeal | 105 | 165 |
| 105 | 203 |
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St Columba Episcopal Church, Aberdour
Notes to the Accounts as at 30 September 2025 (continued)
8. Remuneration and Expenses paid to Vestry Members
None of the Vestry members received any remuneration or expenses relating to their position as Vestry members. St Columba makes a contribution to the ABI Group in respect of the Rector’: salary, pension and other relevant expenses.
9. Reconciliation of movement in funds
| Balance at | Incoming | Resources | Balance at | |
|---|---|---|---|---|
| 1 Oct 2024 | Resources | Expended | 30 Sept 2025 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General Fund | 10,322 | 25,955 | (17,745 ) | 18,532 |
| 10,322 | 25,955 | ( 17,745 ) | 18,532 | |
| £ | £ | £ | £ | |
| Restricted Funds | ||||
| Rectory Fund | 1,212 | 560 | . | 1,772 |
| Building Fund | 14,134 | 1,637 | ( 1,637 ) | 14,134 |
| 15,346 | 2,197 | (1,637) | 15,906 | |
| TotalFunds | 25,668 | 28,152 | (19,382) | 34,438 |
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