The Church of Scotland
New Machar Parish Church
Congregation No: 331987
Charity No: SC024017
RECEIPTS AND PAYMENTS ACCOUNTS
Year-end 31% December 2025
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Trustees’ Annual Report Year-end 31st December 2025
Table of Contents
| Referenceand Administrative Information.............csssssssssssssssscecssssssnssceesesssesassressesssseces | D |
|---|---|
| TLUSTOOS?...csasansessssscescceccccccesscscececcoescnscsanenscssssscseccsoncuscessasanasoncnanocsssssessesscesonancnecesscscceseccsssssaces | D |
| Principal Office-DeQrers:.......sssccccscesssssssoncsccssssscsssssssssssssssssrcccccccscescsescsssssasccusccessecssscecesscessssee | D |
| Independent Examimer:...........cccccssscsccsscssssssscscssecesssssncnsssccesscecesessssrececeseessscsesscesesscaseccers | D |
| Banke!:........ccccccccsccscessccsercrccesescsenscsscecccssssssssncessesssssssscesecescesencessanecesesesscscnscecesesscescacees | D |
| Structure, Governance and Management ...........s.sssssssssssssssscscessnsnsnssensccccsseccescasececsseceseece | A |
| Governing DOCUMEHNE.......ccccccssccrerssccrscscscsssssssssssssssssssesscssonerscccecececscescctancenecccscscsccasscasasscacesesee | 4 |
| Recruitment andAppointmentOfTrustees........ccccscssscsseserssscccseseccscccsecsccccsnnscssscecscscesssseccsssavecee | 4 |
| OrganisationalStructure.......cccccccccssssssssssssssscssssscnssssscsesensssosscosesesesnecccscscesssscesecesscscescstevscevecce | 4 |
| Objectives and Activities............ccccsssssssssssssscssessssssseccssssssrscecessssccsccarsscsssssesssceseseessesssceee | |
| Achievementsand Performan ce...........sssscssssscscssssssescssecssenscssnsssscscsecccscsssessssssessssssseesees | D |
| Refurbishment ofthe Sanctuary...............cccccccssssssssrerscessssscscesesescessscessscsssscscsssssssesssescesees | O |
| Retiral Of Elders ...........sscscccccsscssssssscscsssssssnsnscesssssssssssssssssessscsscssssessesesensescecessccsssssesessesee | O |
| VACANCY ....ccccsccrccrssecccccerccceversccssessescaseesssesscesscerenenscscsenacsesescsasesesccesenssecsssccecesscsccccsscecsees | O |
| Financial Review ...........sssssssssssscsessssccsssscsscreseccecssnscsessssssssssssesssssssssssssssecessssssssessenseecsnees | 7 |
| INCOME ...scessesccccsccnsncesssccscccncosscucsecscssccscsecssvcnceccoesesssssenassscesessssssnssssssssssssssscsscssesoscnsseasscsscczene 7 | |
| EXPONAICUTE.......ccsessosccecscscccnvconcscvessscsccsscesscecesccescascssonncaconssscssscnacasssssssssssacnsssessescesecscssccescsesce | 7 |
| FinancialStatus ......ccccccccscscscscscccsossccscsssssssssssssesesssssesssssesssssssssesscssssssssssessecesccssssssessessssssovsccceee | 7 |
| RESOLVES POLICY ....scccccccsecsercrcssscsrsssrccssssssssssssssssessesssscssssacassscessssssssssessccrerssecsesssssesessscosecsecsscecee | 7 |
| Independent Examiner’s REPort ............ccssssssssescccsssssssssssesccssessssssrccssssssssscsscesessessscscsscesces | D |
| Receipts and Payments AmalySsis.............ccccccccssccsorssssscscesssssssscssccesecsessssescssscsssseccsscssssssseeLO | |
| Bank and Deposit Balances .............sccccsssssssssereccsssssscnssecsesssssssessrecssesssscssccesscessssserccssesoe bl, |
|
| Statement Of Balances .............scccsccsssssssssresssssessssnensececccsssssscscecessesssssseccessssessersssesscssoese2 | |
| APPeNAix1 ..........csccccccccccccccccccscccscscsesssscsscecscscssssssssscscssssssssscsccssscsssessssssssessssessessscccesseseLO | |
| APPONAix2.........cccccccccccscsccccccesesesssssscsssscscscssnsssssssscscscscscccccsscnsscccsecscsssesssesssssscscscceseceseeLD |
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Trustees’ Annual Report Year-end 31st December 2025
Reference and Administrative Information
Charity Name: New Machar Parish Church
Charity Registration No: $C024017 Congregation Reference No: 331987
Contact Address: 16 School Road Newmachar Aberdeenshire AB21 OWB
Trustees: Isabel Alexander John Blanksby Karen Creswell Shirley Dryden John Gordon Heather Gordon Tim Martin Sandra Nicolson Katie Reynolds Lewis Taylor Lynn Taylor Alexander P. Cran (Jan-Oct) William Campbell (Jan-Oct) Helen Campbell (Jan-Oct)
Principal Office-bearers: Minister: Vacant Interim Moderator: Rev David Locke (Feb 2025 onwards) Session Clerk: John Blanksby Treasurer: Isabel Alexander
Independent Examiner: T. E. Craggs 7 Morar Court Ellon AB41 9GG
Bankers: Virgin Money PLC 62 Union Street Aberdeen AB10 1WD
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Trustees’ Annual Report Year-end 31st December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills.
Organisational Structure
The Kirk Session has the minister as Moderator. The Kirk Session meets six times throughout the year for ordinary business, dealing with all matters’ temporal and spiritual. On occasions in hunc effectum or pro re nata meetings may be called. The Kirk Session has a Finance Committee and a Property Committee. These Committees meet regularly to consider financial and property matters, and then makea report to the Kirk Session, which may or may not accept any recommendations contained in the report. In addition to these committees the Kirk Session has established five congregational Teams — consisting of elders and members of the congregation. These Teams are Outreach, Worship, Discipleship, Fellowship and Ministry. Teams meet regularly to organise occasional Sunday Services and other events. The Kirk Session has the responsibility for approving, or otherwise, the plans put forward by the Teams.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every Parish in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
The Public Worship of Almighty God is observed every Sunday morning. Throughout 2025 morning worship was held at 10.30 am. All our services are open to all, irrespective of whether they are members of the congregation. In addition to our regular diet of worship we also hold regular Communion services led by the Moderator or OLM, and additional services to celebrate the significant Christian festivals of Christmas, Easter and Pentecost.
There are several activities run by the New Machar Parish Church which meet regularly, viz: COOL (Children of Our Lord) club on Sunday afternoons; TNT (Tea and Testimony), LAFF (Ladies Fellowship and Friendship), Café Church during the summer and a weekly Prayer Meeting.
Several community groups including SWI, Men United and Bible Study Group meet in The Pathway Centre during the week. In addition, we have contact with the local Scout and Guide Movement. They attend worship on Remembrance Sunday and for their Founder’s Day (Scouts) and Thinking Day (Guides) Service in February. The Brownies have also visited the church as part of their weekly activities.
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Trustees’ Annual Report Year-end 31st December 2025
Achievements and Performance
Sunday Worship services were led by Rev Joan Thorne (OLM and Locum Minister) and David Locke (Interim Moderator) as well as occasional services led by the Eldership and Congregational Teams. Being a linked charge, joint services are held with Dyce Parish Church on the first and third Sunday of each month.
As the parish church, New Machar continues to provide funeral services and spiritual support for the bereaved. In 2025 we lost 4 members through death, had 0 members leave by Certificate of Transference, and added 0 new members from outside the denomination. During the year 12 funerals were held, 0 wedding was officiated, and 3 baptisms were performed. 7 new members joined the church 4 by Profession of Faith and 3 by Transference of Lines.
We sought to live up to our new joint Mission Statement: Building meaningful relationships with God, each and other and the community... Reaching up, reaching in, reaching out. This was achieved through elders keeping in touch with members in their districts and praying for them. Our Children & Youth Leader continued to maintain a strong link with New Machar Primary School through visits to the school, as well as pupils visiting the church at harvest time to appreciate the Providence of God, and at Christmas to make Christingles with some of the classes.
Through 2025, the Kirk Session was led initially by Rev Joan Thorne (OLM and Locum Minister) before Rev David Locke was appointed as Interim Moderator in February 2025 leading the Kirk Session into the forthcoming vacancy. Currently we have 14 elders of which 11 are Trustees sitting on the Kirk Session, while 3 have stepped down remaining as Emeritus Elders.
At the start of the year, monthly Sunday services recommenced at Summerhill House, the local sheltered housing community. The afternoon services conducted by elders had been suspended during the COVID-19 pandemic. These services are seen as beneficial for spiritual well-being as well as communal welfare through social engagement with the residents afterwards.
The COOL club continues to meet monthly in the Pathway Centre with about 15-20 primary school aged children attending. The meetings involve playing games, enjoying craft, singing, and hearing stories of Jesus.
During the summer a Holiday Club with over 30 children attending was held in conjunction with our linked church. The theme this year was Going Bananas based on both Old and New Testament stories. Some Bible characters seemed to have ‘gone bananas’ for God, yet the theme showed that loving, trusting and following Jesus is in fact the sanest thing that anyone can do. This was followed by a Pudding and Praise event to celebrate our children.
We continue to support a long-term commitment of sponsoring a school child, Kevin, based in Burkina Faso through Compassion UK (part of Compassion International) which seeks to help those living abroad in impoverished areas. The scheme entails providing financial support for his educational needs between the ages of 11 to 22 years. Additionally, the COOL club regularly sends and receives letters to Kevin.
An Alpha course was held towards the end of 2025 in conjunction with Brimmond Church which is part of our Parish Grouping.
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Trustees’ Annual Report Year-end 31st December 2025
The Pathway Centre is helping us in our mission to the community, as well as offering a muchneeded extra facility for both the church and the community. Monthly coffee mornings take place allowing us to donate to charities and local community groups. The fabric of all our church buildings (the sanctuary, the Pathway Centre, the manse) is maintained to the standard required of the highest building category in accordance with the Church of Scotland.
Refurbishment of the Sanctuary
A programme of work was completed on refurbishing the interior of the sanctuary at a cost of ca. £19,416 which included replacement of the existing carpet and extending it throughout church.
Retiral of Elders
Alexander P. (Sandy) Cran stepped down from the Kirk Session on October 6" after 67 years of service as an Elder, aged 93-years-old. He continues as an Emeritus Elder of the church.
William (Bill) and Helen Campbell also stepped down from the Kirk Session on October 12" becoming Emeritus Elders of the church.
Vacancy
In January, Rev David Locke was appointed by Presbytery as Interim Moderator to Dyce linked with Newmachar, taking up the role in February.
Subsequently in March, Presbytery granted permission to call a new minister, following which the VPC (Vacancy Procedure Committee) determined the number of representatives on Nominating Committee to be 13—-comprising 9 representatives from Dyce and 4 from New Machar.
The New Machar Kirk Session met with the VAC (Vacancy Advisory Committee*) in May to receive guidance on the process detailed in the Vacancy Guidelines for Kirk Sessions and Interim Moderators (2024) and the Vacancy Procedure Act (2025).
In June, the Kirk Session voted not to depart from the orthodox teaching of the Church of Scotland on human sexuality, thereby precluding a minister in a same-sex civil partnership from being considered for this vacancy only. Later that month, four representatives from New Machar congregation were elected to serve on the Nominating Committee.
The Nominating Committee met with the VAP (Vacancy Advisory Panel*) in July to receive its support and guidance. Later that month, the Nominating Committee, chaired by the Interim Moderator, first convened in order to elect office-bearers and start the process of finding a new minister.
Finally on August 26", the parish vacancy was formally advertised on the Church of Scotland’s website under its ‘List of Vacant Charges’. During the course of 2025 the Nominating Committee met 12 times to progress the task of calling a new minister.
(*) Name changed from VAC to VAP following the 2025 General Assembly of the Church of Scotland which met during May 17-22.
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Trustees’ Annual Report Year-end 31st December 2025
Financial Review
Income
The principal source of income for New Machar Parish Church for year-end 31‘ December 2025 was regular offerings including Gift Aid offerings. This totalled £47,205 showing a decrease of £7,156 over 2024.
Income including all other giving was £81,042 in 2025, showing a decrease of £7,615 over 2024. Most of the decrease is attributable to the reduction in offerings.
Total income from all sources in 2025 was £174,730, showing an increase of £86,376 over 2024. Most of the increase was attributable to a legacy of £93,688.
It is noted that income from ‘Weddings and Funerals’ was £950 in 2025, an increase of £230 over 2024. Income of £1,391 was raised from “Coffee Mornings’ in 2025, an increase of £478 over 2024.
Respective third-party collections of £2,647 and donations of £2,806 are itemised on pages 16 and 17.
Expenditure
The base expenditure for 2025 was £83,178, an increase of £15,263 over 2024, mainly due to the cost of refurbishing the sanctuary.
All expenditure for 2025 totalled £173,178 including £90,000 used to purchase Church of Scotland investments.
Financial Status
As of 318 December 2025, the church held unrestricted cash funds of £26,676.
-
Additionally, the following funds are held centrally by the Church of Scotland: e COSIT ™ Deposit, Growth and Income Funds of £190,604 included in Statement of Balances — Page 12
-
e General Trustees for the Benefit of the Congregation valued at £9,388 (Appendix 1)
-
(*) Church ofScotland Investors Trust.
Reserves Policy
Excluding extraordinary items, the annual core expenditure is approximately £63,800.
New Machar Church aims to hold a reserve fund in its current bank account to cover a minimum of 3 months’ regular operating costs. This policy is reviewed annually. It is currently estimated to be ca. £16,000.
During 2026 it is planned to expand and upgrade the kitchen in The Pathway centre at an estimated cost of £7,000 to be funded by drawing down funds from the COSIT deposit fund.
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Trustees’ Annual Report Year-end 31st December 2025
|
Statement of Trustees' Responsibilities
The members of the Kirk Session 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 Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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.
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Approved by the Trustees on (fn Mavch 2026 and signed on their behalf:
JohnSigned Blanksby(judo seseeeseeeseeneesaeeeseeseeess
Session Clerk
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Trustees’ Annual Report Year-end 31st December 2025
Independent Examiner’s Report
Report to the Trustees of New Machar Parish Church
I have examined and reported on the accounts of the charity for the year ended 31‘t December 2025.
Respective Responsibilities of Trustees and Examiners
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 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 disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention which:
-
1) gives me reasonable cause to believe that in any material respect the requirements:
-
a) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and;
-
b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or;
-
2) in my opinion, requires further examination to enable a proper understanding of the accounts to be reached.
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T E Craggs
7, Morar Court
Ellon
AB41 9GG
Signed: ...0.. Qo: ol Se LeeBh
SX
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Date: 11 March 2026
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Trustees’ Annual Report Year-end 31st December 2025
Receipts and Payments Analysis
|||Receipts||UNRESTRICTED | RESTRICTED||ENDOWMENT| TOTAL31|TOTAL31|
|---|---|---|---|---|---|---|
||||||DECEMBER |DECEMBER||
||||||2025|2024|
|Notes|||
1-Activities for|||ee
1,391|ee ee
1,391
913||
|||Generating|||||
|||Funds|||||
|||SUBTOTAL||142,283a|142,283|60,352|
|||1-Other||105|105||
|||Receipts|||||
|||l-Other||167|167|1,077|
|||Receipts-|||||
|||Utility, Local|||||
|||Authority|||||
|||refunds,|||||
|||Overpayment|||||
|||refunds|||||
||||-Income||||720|
|||from|||||
|||Weddings|||||
|||and Funerals|||||
|||I-Iincome|||||
|||from Linked|||||
|||Charge|||||
||||-Collections|||||
|||for Staff|||||
|||Retirements|||||
||1|| t-Rentalof||8,175|8,175|24,881|
|||premises|||||
||1|| Il-Manse||15,000|15,000||
|||Rental|||||
|||Income|||||
||||-Receipts||8,000|8,000|597|
|||from General|||||
|||Trustees|||||
|||TOTAL||174,730|174,730|88,657|
|||RECEIPTS|||||
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Po 2025 Annual Report and Accounts
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Congregation 331987
Trustees’ Annual Report Year-end 31st December 2025
|Notes|Payments|UNRESTRICTED | RESTRICTED |ENDOWMENT| TOTAL31|UNRESTRICTED | RESTRICTED |ENDOWMENT| TOTAL31|UNRESTRICTED | RESTRICTED |ENDOWMENT| TOTAL31|TOTAL31|
|---|---|---|---|---|---|
|||||DECEMBER|DECEMBER|
|||||2025|2024|
||E-Costs of
generating
funds
fscmtes |
activities
E-||Se
|eS
(1,100)|||
||Expenditure|||||
||forStaff|||||
||Retirements|||||
||E-
a
costs
E-Donations
Fa
Parties
E-Transfers
to Deposits|||(30)
(2,806)
(90,000)|(30)
(2,806)
(90,000)|(40)
(58,000)|
||from|||||
||General|||||
||Funds|||||
||E-||(138)|(138)||
||Expenditure|||||
||for Linked|||||
||Charge|||||
||pparmenrs
PAYMENTS||TOP
BL
ny]en||||
Bank and Deposit Balances
|Balances|DECEMBER |DECEMBER|
|---|---|
|[eenartrines
TOTALBANKAND
Fl
BALANCES|2025
2024
Tee
eae
ae
26,676
26,676
25,123
ld
aae|
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Trustees’ Annual Report Year-end 31st December 2025
Statement of Balances
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Statement of Balances |Notes| UNRESTRICTED | RESTRICTED |ENDOWMENT | TOTAL
TOTAL BROUGHT 25,123
FORWARD AT 1
JANUARY 2025
Excess of Receipts over 1,553 1,553
Payments for 2025
TOTAL FUNDS CARRIED 26,676 26,676
FORWARD TO 2026
Investments at Market Notes UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31
Value DECEMBER
2025
The accounts were approved by the Kirk Session on I Navde 2026.
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For and on behalf of the Kirk Session,
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Signed ....... Da eb Adie5, CS A nr
John Blanks
Session Clerk
Isabel Alexander
Treasurer
Date......! 4 Mawcon..20 2hor
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Pd 2025 Annual Report and Accounts
Congregation 331987
Trustees’ Annual Report Year-end 31st December 2025
Notes to Accounts
(1) Rental of Premises The following is a breakdown of the income from rental of premises:
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The Church Building
fort
5
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2024 accounts had all rental of premises as a collective whereas 2025 accounts the rental for the manse is a separate entry. A refundable deposit of £1,200 for rental of the manse is retained within General Funds.
- (2) Trustee Remuneration and Related Party Transactions During the year, the following trustees received remuneration: e Mr Lewis Taylor, a member of the Kirk Session, received £3,906 as Church Officer.
Related party transactions included:
-
e Mrs Lorraine Miller received £7,912 as Church Administrator.
-
e Mrs Lorraine Miller received £2,952 as Church Cleaner.
(3) Movement of Funds
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Movement In Funds Jan-24 | RECEIPTS | PAYMENTS | TRANSFERS | TOTAL 31
DECEMBER
BL 2025
rere [ara] rer oe
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The Statement of Balances and Movement in Funds are reconciled to Church of Scotland Investor Certificates (dated 28" January 2025) and the Church General Fund bank statement at 31 December 2025.
The General Fund is for day-to-day operating income and expenditure.
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Trustees’ Annual Report Year-end 31st December 2025
(4) Analysis of Donations
|Analysis ofDonations
UNRESTRICTED | RESTRICTED |ENDOWMENT| TOTAL31
TOTAL31
DECEMBER|DECEMBER
oie
el el el
ee
[weeTertesneres [Tf
see[fase
sar
1105: Ordinary
3,731
3,731
2,573
ones
|EE
[ronwrorenaay [|
sem
ef eee | roe
1110: Summerhill
276
276
jong
|
|et
rrebonaions
1135: Collections for
2,647
2,647
1,738
imaroes |
|
prewacconarons [mse
ams| ar|
|---|
|(5)
Analysis ofPayments
Analysis of
Notes |UNRESTRICTED |RESTRICTED |ENDOWMENT| TOTAL31
TOTAL31
reer
ene eens seme
2025
2024
Conitutons | |
|TT
Contributions
ouneoomgs |
|
|
for Linked Charge
Fail
al
Dues
ftivwtewenses |
| ef
Travel Expenses
a
dd dd
Costs
owen
|fe
expenses
Ewensestremian|fe
Expenses (Regular)
oneersaay |
|et
OfficerSalary
2244: Church
(7,912)
(7,912)
(6,708)|
|Administrator|
|Salary|
|fCeaersaay | |TT
CleanerSalary
fisesecots |
|
Lease Costs
2251: Stationery,
(252)
(252)
(270)|
|Postage, Office|
|Supplies &|
|Magazine|
|[protoconing | |fT
Photocopying
2253: Church
(1,009)
(1,009)
(1,168)|
|Telephone and|
|Internet Services|
|[computersuppon | |
|ft
ComputerSupport
fing
|
|
Upgrade[Peers
terorandicnuns|
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Trustees’ Annual Report Year-end 31st December 2025
|Analysis of
Notes |UNRESTRICTED ; RESTRICTED |ENDOWMENT| TOTAL31
TOTAL31|Analysis of
Notes |UNRESTRICTED ; RESTRICTED |ENDOWMENT| TOTAL31
TOTAL31|
|---|---|
|Payments|DECEMBER |DECEMBER|
|2025
2024
Fo
Music Expenses
frecessores | |
|TO
Accessorieseh
pasiretowsne[af
ean
08
A
j2277:Disciplestip |TT
2278: Children and
(1,237)
(1,237)
(1,429)||
|Youth Ministry||
|Expenses||
|Fes)|
Fees
2300: Church
(19,416)
(19,416)
(17,661)||
|Fabric||
|Maintenance||
|fewer
|
Electricity
finance
|
Insurance
2308: Cleaning||
|ef
(367)
(367)
(87)|
|Materials and||
|Services||
|2309: Manse|(510)
(510)|
|Upkeep of||
|Grounds||
|2320: Manse|(899)
(899)
(4,337)|
|Fabric||
|Maintenance||
|wane |fT
Insurance
[conveswctmiy |
|
|
Centre Electricity
coneoss” |
|
Centre Gas
[Cenvemsuence | |
||
Centre Insurance
2360: Pathway
(1,777)
(1,777)
(773)||
|Centre Fabric||
|Maintenance||
|ftmvaeates | |
|E
Third Parties
inggponsenttam| |
||
IndependentExam
jcraccoue | |
||
ofAccounts
cowmancs | |TE
(Governance)
Eand
Repayment
2440: Expenditure
(1,100)||
|for Staff||
|Retirement||
|limesmente | |fey
investments
[Tastes
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Trustees’ Annual Report Year-end 31st December 2025
|Analysis of|Notes |UNRESTRICTED | RESTRICTED |ENDOWMENT| TOTAL31|Notes |UNRESTRICTED | RESTRICTED |ENDOWMENT| TOTAL31|TOTAL31| |---|---|---|---| |Payments||DECEMBER |DECEMBER|| |||2025|2024| |5010: Transfers to|||(58,000)| |Deposits|||| |TOTAL|(173,178)|(173,178)|(127,014)| |EXPENDITURE||||
(6) Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. ;
(7) Collections/Donations (Third Parties)
| (7) Collections/Donations (Third Parties) | (7) Collections/Donations (Third Parties) | (7) Collections/Donations (Third Parties) | |
|---|---|---|---|
| Donations/Collections | Notes | UNRESTRICTED | RESTRICTED |
| forThird Parties | DECEMBER | DECEMBER | |
| included in Income | 2025 | 2024 | |
| and Expenditure | |||
| 1135: Collections for | 2,647 | 2,647 | 1,738 |
| Third Parties | |||
| 2365: Donations to | (2,806) | (2,806) | (1,607) |
| Third Parties | |||
| TOTALDONATIONS FOR | (159) | (159) | 131 |
| THIRDPARTIES |
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COLLECTION FOR THIRD PARTIES | 2025 | 2024
Dyce Church Food Bank
Christian Aid
The Living Well Café (Brimmond) | 0 | 440 |
Friends of Balmedie House
First Responders Newmachar | 10 | 0 |
MacMillian Cancer | 95 | 0 |
Royal Scottish Agricultural Benevolent Institute | Oo | 156 |
Newmachar School | Oo | 200 |
Just Giving (New Machar Primary School) | 69 | 0 |
Salvation Army } 150 | 0 |
Street Pastors Aberdeen | 110 | 0
Newmachar Flower Fund | 200 | 0
TOTAL COLLECTED 2,647 | 1,738 |
Po 2025 Annual Report and Accounts
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Congregation 331987
Trustees’ Annual Report Year-end 31st December 2025
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i
Trustees’ Annual Report Year-end 31st December 2025
.
Appendix 1
Funds held by the Church of Scotland General Trustees for the Benefit of the Congregation
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||||||||||
|---|---|---|---|---|---|---|---|---|
|CONSOLIDATED|FABRIC|FUND|
|Capital|Account|
|Credit balances held at 31 December at cost|||
|Market value of balances at 31 December|||
|Credit|balances|held|at|31|December|2,122|
|Temporary Account|
|Credit balance at 31 December|a)|
|INDIVIDUAL|FUNDS|
|Expendable|
|Credit|balances|held|at|31|December|at|cost|6,831|
|Market|value|of|balances|at|31|December|7,266|
|Credit balances held at 31 December at cost|az)|
|Market value of balances at 31 December|||
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Cd a Lcd
Trustees’ Annual Report Year-end 31st December 2025
Appendix 2
Independent Examiner Checklist
THE CHURCH OF SCOTLAND Checklist for Examination of Congregational Accounts RECEIPTS & PAYMENTS
Presbytery: North-East and Northern Isles Presbytery
Congregation: 331987
| Yes | No | ||
|---|---|---|---|
| Isthetotalincomelessthan£250,000? | |||
| If‘No’then Receipts and Payments cannot be prepared | |||
| Dothe annual Accounts as presented to Presbytery fulfil the Regulations for Congregational | |||
| Finance ofthe | the General Assembly and the requirements ofthe Charities Accounts | (Scotland) | |
| Regulations 2006 byshowing details of: | |||
| Trustees’ Report | |||
| Yes | No | ||
| 1. | Registered nameofthe congregation | [ | |
| 2. | Congregation’s Scottish charity number (SC024017) | ||
| (also to be shown on front cover ofaccounts) - notthe tax | X | ||
| reference | |||
| 3. | Contact addressofthe congregation | [ | |
| 4. | Name ofanyonewho hasbeena charitytrustee atanytimefrom | ||
| the start ofthe period covered bythe accounts up tothe datethe | |||
| accounts were | |||
| approved bythetrustees | [ | ||
| 5. | Particulars ofthe constitution or governingdocument ofthe | X | |
| congregation | |||
| 6. | Adescription ofhowcharitytrustees arerecruited andappointed | [ | |
| 7. | Thepurposesofthecharity | [ | |
| 8. | Theorganisational structure ofthe congregation | [ | |
| 9. | Asummary ofthe main activities ofthe congregation and | ||
| achievements in | |||
| ci | |||
| a |
Trustees’ Annual Report Year-end 31st December 2025
the period
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|---|---|---|---|---|---|---|---|---|---|
|10.|A|description|of the|policy the|trustees|have|adopted|to|determine|
|the|level|of|reserves|to|be|held|by the|congregation,|including:|
|- the|level|of reserves held|[||
|- why they are held|[||
|-|the|amount|and|purpose|of any designated|fund,|and|the|likely|
|timing|of|
|any expenditure that has been set aside for the future|[||
|11.|Signed and dated by a trustee on|behalf of all the trustees|[||
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Trustees’ Annual Report Year-end 31st December 2025
Receipts and Payments Account
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|---|---|---|---|---|---|---|---|---|
|Receipts|Yes|No|N/|
|A|
|1.|Donations|(including Gift Aid tax recovered)|[||[|
|2.|Legacies|[||[|
|3.|Grants|[||[|
|4.|Receipts from fundraising activities|[|||[|
|5.|Gross|receipts from trading|(unlikely for a Church)|[||[|||[|x.|
|6.|Receipts from|investments other than|land &|buildings|[||[|
|7.|Rent from|land and|buildings|[||[||[x|
|8.|Receipts from General Trustees|[||[|]|[|x.|
|9.|Proceeds from|sale of fixed|assets|[||[||[|x_|
|10.|Proceeds from|sale of investments|[||[||[|x.|
|11.|Split of receipts between|different categories|of funds|[|||[|
|12.|Comparative figures for previous year|[|||[|
|Payments|
|1.|Payments for fundraising|activities|[||_|
|2.|Gross trading payments|[||[|||[ x|
|3.|Investment management|costs|[||[||[ x|
|items|
|4.|Payments relating directly to charitable activities, detailing material|a|||
|5.|Grants and donations|relating directly to charitable|activities|[||[|
|6.|Governance|costs|relating|to:|
|- Independent examination|[|||[|
|-|Legal|costs associated with|constitutional|matters or legal|advice|[|||[|
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|||||||
|---|---|---|---|---|---|
|7.|Purchase of fixed|assets|[|||[|
|8.|Purchase of investments|[||[|
|9.|Split of payments between|different categories of funds|[||[|
|10.|Comparative figures for previous year|[||[|
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|__|202 AnnualReport and Accounts | Congregation 331987 |
Trustees’ Annual Report Year-end 31st December 2025
| Statement of Balances | Statement of Balances | |||
|---|---|---|---|---|
| Yes | No | N/ | ||
| A | ||||
| 1. | Cashand bankbalances atendof period | [ | ||
| (includingamounts held with InvestorsTrust Deposit Fund) | ||||
| 2. | Reconciliation with balances atbeginningof period | [ | ||
| 3. | Summaryofinvestments atmarketvaluation | [ | ||
| (including amounts held with InvestorsTrust Growth and Income | ||||
| Funds) | ||||
| 4. | Summary ofother significant assets at valuation (ifavailable) or | X | ||
| cost | ||||
| (NB must be at valuation where valuation is lessthan cost) | ||||
| 5. | Total estimateofsignificant liabilities atperiodend | [ | ||
| 6. | Signed anddated byatrusteeon behalfofallthetrustees | [ | ||
| Notes to the | Accounts | |||
| 1. | Nature and purpose ofthe differentfunds held bythe | |||
| congregation, | ||||
| includinganyrestrictionsontheiruse | [ | |||
| 2. | Amount ofremuneration paid to a charitytrustee or person | |||
| connected to | ||||
| a charity trustee or a statement that no such remuneration was | X | |||
| paid | ||||
| (excluding minister’s stipend but including Voluntary Additional | ||||
| Paymentwhere appropriate) | ||||
| 3. | Total amount ofexpenses, ifany, paid to charity trustees and the | |||
| number | ||||
| ofcharitytrustees receiving expenses (including minister’s travel, | ||||
| Council | ||||
| Tax, etc). Orastatementthatnosuchexpenseswere paid. | [ | |||
| 4. | Anotedetailingthearrangementsforminister’sstipend | [ | ||
| 5. | Details ofanyother separately registered charities, trusts etcwhich | |||
| are | ||||
| underthe control ofsome or all ofthe congregation’s charity | X | |||
| trustees | ||||
| 6. | Anyfurther information required to reasonably assist the reader to | |||
| eta ans[rrr a |
Trustees’ Annual Report Year-end 31st December 2025
understand the statement of accounts
[ |
independent Examiner’s Report
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|1.|Independent|Examiner’s|Report|should|not|be|dated|before|the|
|date|
|the Trustees approved the Accounts|[||
|2.|Full name and address|of Independent|Examiner should|be given|[||
|3.|Independent|Examiner’s|Report|should|be|signed|by an|individual|
|and|not|
|by a firm of Accountants|[||
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Trustees’ Annual Report Year-end 31st December 2025
Also confirm that the following figures agree with each other:
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Yes|No|
|1.|Excess|of|Receipts|and|Payments|per the|Receipts|and|Payments|
|Account.|£1,553|
|AND|
|Excess|of|Receipts|and|Payments|per the|Statement|of|Balances.|X|
|£1,553|
|2.|Total|Bank|and|Deposit|Balances|per the|Statement|of|Balances.|
|£26,676|
|AND|
|Total|Funds|per the Movements|in|Funds|Note. £26,676|[|
|3.|Total|Receipts|per the|Receipts|and|Payments|Account.|£174,730|
|AND|
|Total|Receipts per the Movements|in|Funds Note. £174,730|[||
|4.|Total|Payments|per the|Receipts|and|Payments|Account.|£173,178|
|AND|
|Total Payments|per the Movements|in|Funds Note.|£173,178|[||
|5.|Total|Donations|per the|Receipt|and|Payment Account.|£47,205|
|AND|
|Total Donations per the Analysis|of Donations|Note £47,205|[|||
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