CHURCH OF THE SP1Rrr
F114ANCIAL sfATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2025
CHARtrY NUMBEIL. SC023815

CHURCH OF THE SPIRrr
FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31sr DECEMBER 2025
Trustees, Annual Rewrt
Independent Examinerfs Ret
ststement of Balances
Statement of Receipts and payFr￿nts
NO￿ to the Accounts

CHURCH OF THE SPIRrr
CHARrrY NUMBER SC023815
TRUStEES' ANNUAL REPORT FOR THE YEAR ENDED 31sr DECEMBER 2025
CurrentTrusteos
Mr5 Margarei Hall (P￿dert)
Ms Glaj Imrte (WI￿ Pres1L￿>
Mis5 Aryda Hall ffrwjrer)
urch of The Spint
142 Nethergate
Dunthe
DDI 4EA
TektthrE 07973971520
Recn￿tMent and Appointrnent of Tn
AII trL61ees a￿ appinted LY by vote of Merr*￿j5 at Meeb"rrfJ th is W eath year.
Tralnlrq rf rÉw tru<ees ts wwr¥J trus￿.
Churth ofThe *"rit is a d)arirtle ￿￿1 M5 fAK[￿se ￿ thrd5lT*ti￿ a￿ set ￿t
in wr (x)ll5btskn(￿ ond affllthjn to the gxrilualL5t NatKThl iYrKfft.
Charltable Purpo
(￿r purpose Is lo Fyowde relvp)Js seNices to i*the to thyer Wmde fvfftral
and namitu
aln Aetiwities
We￿Y are offer&1 to the wt4ic S￿￿Y$ Il'.(Mkn and Wth9kns 1.'31km. HealSrnJ are clfered on
Wethe5day5 12..15prn. L:OOwll ar¥J ￿ knky 10..(Klam. 10:45am. &wtxyt is rKovthd to memb￿$ aTrl ¥￿Ib)r$
by promo￿ng 5rdr[tual￿1 Na￿or￿1 Un¥)n seven tkvdopl￿t s offe￿￿ to thr(xJgh goup OTr Stx'ritijali
bdiefs. Wcrtthop5 e￿ing5 of methurr&llp are cfftral. Regth clfw•J m&Jrtathx. ￿J￿ra&
*rwtr5 and naming se￿￿e$ are offered to the
AchTevements and Future Hans
There were ouhyith ts Ma￿ *Ne.
We are to start a rI￿￿tatth wp ts year.
Rlsk A5sessmert
few areas.
Trustee Remub)erntlon Exp*
ReseThes
The SNU oixtsi Investment rna￿ed (kj[￿ 2024. £70,￿1 tts ts reMNetsJ SNU £7É6 in ￿ de

CHURCH OF THE SPIRrr
CHARrrY NUMBER SC023815
TRusfEES' ANNUAL REPORT FOR THE YEAR ENDED 31sr DECEMBER 2025
Contlnued
Finantial Re￿eW
This year has [￿1&Y in ￿ ovwall gjrtkn of £984. rTh4rty ID frun
Donthd Fadlltles and Serylus
Approval ty all the trL&&s aml ggwj on tsr L*lhYr.
SignatuE_
Mrs m￿ga￿ Hal
p￿dent & TrL&ee

INDEPENDE1￿ EXAMINER'S REPORT ON THE Accoupifs TO THE
TRUSTEES OF
CHURCH OF THE SPZRrr
CHARITY NUMBER SC023815
YEAR ENDED 31sr DECEMBER 2025
RESPECTIVE RESPONSIBILrtIES OF TRusfEES AND EXAMINER
The charity's trustees are re5wnsble for the prepaTrtson of the acc(yJnts in ￿cOrdan￿ wrth the terns of the (tharities
arKJ Trustee Investment (Scotland) 2tx)5 kt and the (Ykititi￿ Aoounts (Sa)tland) Regulations 2006. The charity
trustees con4der th* the re]uirement of R￿tsLation l(Nl) (d) of the AC￿jnts Regukn"ons does not #p￿¥.
It is my rewn%bilty to exami￿ the accounts as reNuir8J ￿tion 44(1) Ic) ofthe Att ar¥J to stste wheth
particular matters have come to rny attent￿￿.
BASIS OF INDEPENDE1￿ EXAMINER'S ￿ATEMENT
My examination is carrEd out in accordan￿ ¥Mth Regulat￿ 11 of the Chatitses Accc*Jnts {Sc(klarxll Regutatrons 2LYJ6.
An eKamination iThJudes a revie￿ of the a￿untr"n9 recorrjs W by the tt￿rity a￿1 a compaftxfft ofthe accounts
presented with reujrds. It akn Ind￿ consderation ofany unugjal ftems or dLthre5 in the accounts and
See￿ explanations from the tNstee5 conceming any matters. The prcKtdures undertaken do not prowde all the
eVIden￿ that would be requirej in an audrt aTrl. CoW￿tty. I do not expres5 an audit Opinic￿ on the accounts.
INDEpENDEr￿ EXAMINER'S sfATEMEtIT
In the wrse of my ￿mination, rwj matter has come to my attenti
l. Whlch gives me reamble cau* to that Én any matwal respert the WU1￿Ments.
) keep ¥touniirKJ reLords in ￿Corda[￿e with ￿tion 44(1) (a) of the 2005 A(1 and
Regu￿t￿Th 4 of the 20C6 ACc￿nts ReguL3tMs, and
to p￿pare ￿Ctyjnts whth with the accountiTrJ r￿￿5 and Cr￿pty with
Regubt#)n 9 of the 2006 Acc￿nts RegUlat#￿S
have Mt i*en met, c
2. To whth. in my 0￿￿10￿, attention te drnyn in or(b to ￿￿ble a prw urKler*anding L
Signed
David Stèwart 8A CA
Han & Co Accountants
61 Scott Street
ndee
DD2 2BA

CHURCH OF THE SPIRrr
STATEMENT OF BALANCES AT 31sr DECEMBER 2025
UNREsfRIcfED
31st DE￿MBER 2025
UNREThIcfED
31st D￿MBER 2024
SNU F¢x&1 Bond
TSB CU￿ert Account
SNU tkposfc
Cèsh in Hand
70,Wf
7,479
70,901
6,188
158
79.304
465
78,320
Ba￿n￿ brwht fowdrd at 31* tkcemter 2024
78,320
Totsl Receitts for year to 31* D￿ber 2025
Totsl PayThents for year to 31st tknnter 2025
{5.3
lan￿ L7rried fDfvrdrd at 31* D￿ern￿er 2025
These financial thtements have been prepared In aco)rdarte with the Tern￿ cl the Charitres and Trustee
Investsnent (Scotland) 2C(15 Act a￿1 The Charities Accounts (kotland) Regulations 21X)6.
Tly have all been approved by all the Trustees arKJ sign8J on their behalf:
Signatsjre
Mrs Margaret Hall
President & Trustee
Date

CHURCH OF THE SPIRrr
STATEMENT ￿ RECEIPTS AND PAYMEirfs FOR THE YEAR ENDED 31sr DECEMBER 2025
UNREsfRtCtED
31* DECEMBER 2024
NOTE
31st DECEMBER 2025
Recel
OfferI￿S
Shop
Fundraising
NembeT5hip Fees
Cbnations
Misc Income
Interest
4.416
156
251
240
170
516
6,426
6,2
Payments for charitstje athts:_
Mediums
SNU Affiliatson
EleCt￿ty
Re￿IrS & RenewB
Insurance
Sundries
Total pay￿nts for tharItab￿ ad]viti"es
1.803
125
1,309
125
1.819
1.164
225
4.923
1.1
426
4,763
Payments for FU￿1raisi[VJ:_
Refreshments
Totsl payrpents for Fundraisng
383
383
155
155
IntJepeThJent ExamirEr
Totsl &)vemance cc&s
aal Functson&-
other
Total payments for Scxial Functions
Total Payinents
4.918
Surplusl{Deficit) for year
1,508

CHURCH OF THE SPIRrr
NOTES TO THE FINANCIAL sfATEMErifs FOR THE YEAR ENDED 31ST DECEMBER 2025
I. FUNDING
I funding is unrethcted.
2. REMUNERATION
No remunerntion was PaKI to any tru*e or (LMnect8J to a trus￿.
3. EXPENSES
No expenw were paid to any lJuth or connthl b) a trLLStee.
4. TRANSAcfioNS BETWEEN TRusfEES
There were no transa(tN)ns itheen tru*ees or O￿neC￿￿ Fer9￿ and no balan￿ wt*nding at ttle
year erKI.
5. DONATIONS RECEIVED {all unrostilrt￿)
2024
January
Febnjary
Ma￿h
April
May
June
July
August
SepteM1￿r
OctotEr
NovemiEr
December
13
149
18
12
19
170
199
6. MISC INCOME
Refu1￿ from Hydro
rdes/Devdcpment
SNU 500
SIX Grant
20
7. INTEREST RECEIVED
SNU Fixed Bond
516
516
8. FUNDRAISING INCOME
Sp￿la1 tkmonsknkns
9. SUNDRY EXPENDITURE
Mist small ittsns
SNU aub
Commfctee i aass A
25
225
426