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2025-12-31-accounts

Aberdeen Bridge of Don Oldmachar

Church of Scotland

Year ending 31 December 2025

RECEIPTS AND PAYMENTS ACCOUNTS

Congregation No: 311901

Charity No: SC 025324

Reference and Administrative Information

Charity Name:

Aberdeen Bridge of Don Oldmachar Church of Scotland

Charity Registration Number:

S$C025324

Congregation Reference No: 311901

Contact Address:

Ashwood Park Bridge of Don ABERDEEN AB22 8PR

Trustees

Rona Alasdair Judith Gillian (Moyra) Maureen Elizabeth Katherine The Reverend Darren Ronald George Richard Karen Yvonne

Alexander Brooks Byers Cowie Geddes From 15.06.25 Haig Hepburn From 15.06.25 Jalland Marshall McLeod Neilson to 24.04.25 Sommerville Temple From 15.06.25

Principal Office-bearers Minister: Session Clerk Church Treasurer: Church Secretary

The Reverend Darren Jalland Judith Byers Rona Alexander Karen Sommerville

Independent Examiner Mr Douglas Temple 5 Dubford Walk Bridge of Don AB23 8GN

Bankers Bank of Scotland 79 Elion Road Bridge of Don ABERDEEN AB23 8BY

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Aberdeen Bridge of Don Oldmachar Church of Scotland For the year ending 31*t December 2025

CONTENTS

Trustecs” Annual Report Pages 3 to 7 Independent Examiner’s Report Page 8-9 Statement Of Financial Activities Page 10-11 Notes to the Accounts Page 12-15

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Aberdeen Bridge of Don Oldmachar Church of Scotland For the year ending 31°t December 2025

Trustees Report

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

The trustees are as listed on page 2. All are Elders of the church, meeting as the Kirk Session, and are chosen by Session from those members of the church who are considered to have the appropriate gifts and skills. The minister is (cx officio a trustec) and is Modcrator at all meetings of the Kirk Scssion. The minister is appointed by Congregation Ballot and was inducted into the charge by the Presbytery of Aberdeen and Shetland in 2022 (now the Presbytery of the North East and Northern Isles).

Newly appointed trustees are advised and supported by the Kirk Session of their legal duties and responsibilities and where necessary training is provided. Richard Neilson stepped down in April 2025 and 3 new elders were added to Session membership following congregational consultation (Kat Ilepburn, Maureen Geddes and Yvonne Temple) with their ordination being held on 15 June 2025. In total, the Kirk Session met 9 times during the year for regular and extraordinary business. During 2025 these mectings were all held in person with | elder attending by zoom on one occasion. The Session Clerk acts as minute taker.

Organisational Structure

The Kirk Session is moderated by the minister. The Session met regularly for ordinary business after due notice had been given, and extra meetings were held when necessary throughout the year. The Kirk Session has responsibility for spiritual and temporal affairs within the Church. The Kirk Session also bears oversight of general management, financial management, and maintenance of church buildings and all equipment.

Assessor Elders

No assessor elders were required in 2025 duc to all roles being filled from the current Kirk Session members.

Ministry Team

The congregation was served by the Rev Darren Jalland with preaching cover for holidays being provided by the congregation who had been selected as able to lead worship by the Presbytery preaching and leading worship course or by academic study at the University of Aberdeen.

Objectives and Activities

Objectives

The Church of Scotland is Trinitarian in Doctrine, Reformed in tradition and Presbyterian in policy. 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 of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

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Aberdeen Bridge of Don Oldmachar Church of Scotland For the year ending 31° December 2025

Services of Worship

Services were held every Sunday at 10.30a.m. Communion is usually celebrated on the first Sunday of each month. The congregation met in person but continued live Youtube transmission as well with the recording posted on Youtube, Faccbook, and the Church website following conclusion of the service for all to watch. Efforts continuc to be inclusive of everyone, and to ensure that many mediums are used to include those who do not have Facebook or Internet access, providing e-mail versions of the service on request.

In June, a new evening service commenced and runs weekly during term time. This is a short, reflective and relaxed service which has been well-received.

Members of the congregation are involved in the worship band, leading worship, readings, and leading prayers. Additionally, members are involved in the welcome tcams before the service and in providing tca and coffce after and sometimes during the service. The style of worship has continued to involve many in the congregation adding to the richness of the worship and the cohesion of the congregation.

Activities

Oldmachar Church continues to offer a range of activities and missional opportunities throughout the weck as follows:

Children — Sunday Club, Kids & Co, Little Jammers — Christian education and important pastoral care for their parents/guardians. There was a change of leaders in 2025 for Kids & Co and Little Jammers duc to personal circumstances and the Kirk Session showed their appreciation to Moira Wilson, Karen Sommerville and Rona Alexander who had served these groups for a long number of years. New leaders stepped forward and both groups continued to run during 2025with a seamless transition.

Youth —volunteering opportunities for young people including assisting with Sunday Club, setting up the church for worship and maintaining and operating the sound systems and projection during worship and ensuring website and general IT integrity. Their contribution to the smooth operation of the Church cannot be underestimated.

The youth club continues to operate to serve the youth of the area. It is run by a rota of voluntcer adults from within the congregation and with our grateful support to St Mary’s Church for the help of one of their elders. The numbers attending have varied, particularly following the departure of founder members as they moved into S3 in August 2025. A variety of activities, both structured and unstructured are offered with various guests coming along to educate and entertain the young people on an occasional basis.

The tcams took responsibility for the following areas — Mission, Youth ministry, Worship, Pastoral Care, Maintenance and Health and Safety, IT and finance and Hospitality and fund-raising. The Communications team has proved more difficult to cstablish. These teams are made up of volunteers from the congregation and Kirk Session and reports are circulated to all team convenors and discussed at Session meetings. These teams are still proving invaluable to the innovation and running of the church.

Praise Band — a dedicated group who bring sung worship every Sunday. We are indebted to them for their musical talents.

Friday cafe — an opportunity to offer fellowship and conversation continues as a weekly offering thanks to the commitment of a small group of volunteers who are very committed to the cause. In addition a games group has developed from this and a small number of ladies meet after café to extend social contact.

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Aberdeen Bridge of Don Oldmachar Church of Scotland For the year ending 31t December 2025

Ladies Breakfasts — under the leadership of Moyra Cowie and Liz Haig, the monthly Ladies Break fasts are also growing in number. Different themes and a variety of food was supplied and speakers arranged on a wide varicty of topics. During 2025, the ladies extended a warm welcome to men and families and a very good turnout and fund-raising were recorded on both occasions.

Fund-raising and grants — the fund-raising team was very successful in atranging innovative fundraising and organising the re-carpet of the upstairs corridor and small hall which has provided a much better surface for all users of the building. In addition, the Treasurer and Andrew MacDonald masterminded a grant application to renew the lighting in the church building and the new system was successfully installed in February 2025. The leadership shown by Andrew Macdonald and Rona Alexander (Treasurer) in obtaining the grant and supervising the installation was much appreciated.

Community mission — Judith Byers represents the Church on the Better Bridge of Don group as part of Bridge of Don Community Council. Judith continues to serve on this group representing the church wherever possible.

Christians against Poverty — in a joint venture with Catalyst Vineyard Church, Douglas Temple has trained as a debt coach and, assisted by some church members as chaperones, provides debt counselling services to those referred to the charity. The Kirk Session took the difficult decision to withdraw their contribution to the funding of the debt coach however Douglas has continued to serve and address the needs of those who need support, assisted by befrienders from the congregation where required.

Prayer group — meeting by zoom and praying for situations of concern or thanksgiving known to us or highlighted by email or prayer cards. The bible study group has increased in number and met weekly in person until the summer of 2025. The group worked through structured bible study using sourced material.

Kintsugi Hope — this new group commenced it’s 12 week run under the leadership of the Rev Darren Jalland and Moyra Cowie and is attended by a group of 5 people.

Local schools links — The mission team joined both Forchill Primary school and Glashieburn Primary School in order to showcase the church at the summer fayres in June. Rev Darren Jalland and the Mission Team worked closely with Oldmachar Academy Art and Design dept as a class took on a project to design the new Church logo. The winning design as voted for by the congregation was showcased with the winning pupil thanked following Sunday worship on 29 June 2025 and the logo is now being widely used on clothing, social media, church documentation and promotional material.

Who we Are Statement

People inspired by Jesus te be inclusive, loving, compassionate and to share God’s Good News with our community and beyond. A space where all are welcome and all belong.

Church Membership

During 2025 there were 7 deletions from the congregational roll (4 deaths and 3 relocations), There were 5 new admissions by certificate of transference. The congregational roll is 121 members (now excluding adherents) and 27 adherents which is down 2 due to 1 death and 1 moved away.. In addition there are 2 names on the supplementary roll.

We have been delighted to welcome some of the members of St Mary’s congregation ( follawing the closure of their church) who have joined us regularly for worship and some have joined by certificate of transference as noted above.

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Aberdeen Bridge of Don Oldmachar Church of Scotland For the year ending 31 December 2025

Achievements and Performance

The paid staff of the Church comprised the church administrator who works 9 hours per week now usually on a Friday due to obtaining alternative employment. We continue to be blessed by Karen who is extremely committed to covering our admin tasks as well as all her voluntary responsibilities in her many roles in the church.

In addition there is a church cleaner (Ethan Sommerville) who worked all year 3 hours per week until his resignation which took effect on 20 December 2025. We wishje him well securing his first career position overseas following his graduation in the summer of 2025. A new cleaner (Maureen Geddes) was offered the position to commence on 2 January 2026.

Safeguarding

The trustees take the safeguarding of children and protected adults very seriously, complying with legislation and national church policy. Oldmachar has two trained coordinators appointed and have ensured that every person carrying out regulated work with children and/or protected adults has gone through the new PVG scheme, and each person is individually considered and approved by the trustees. A register of all volunteers working with Vulnerable Adults and Children is reviewed and approved at every Session Meeting. There has been a significant increase in training offered by Presbytery trainers allowing us to ensure the training requirement is complied with.

Summary The trustees wish to acknowledge their gratitude to the many members of the congregation who have worked so willingly this year to bring God’s love and message to the community.

The Session conducted an exercise to “re-imagine” our church building and several rooms were repurposed to better serve our mission to the community. Session noted their thanks for the energy and enthusiasm which a significant proportion of the congregation gave to this exercise and which allowed this to move forward with speed.

Worship was Ied by Rev Darren Jalland throughout the year with occasional cover required for holidays or other ministerial commitments and we are indebted to those who are willing to Icad worship on a voluntary basis. We have a team of 4 members of the congregation willing and qualified to lead worship when required.

2025 has been an important year for the congregation of God’s people in Oldmachar as we seek to spread God's love to all and to live out our Who We Are statement. We move forward into 2026 with enthusiasm and thankfulness for the progress made in 2025 in so many aspects of church and congregational life.

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Aberdeen Bridge of Don Oldmachar Church of Scotland For the year ending 31° December 2025

Financial Review

The Kirk session agreed that presenting the accounts in the reccipts and payments method would be appropriate and this has continued for 2025 financial reporting.

2025, recorded an overall deficit of £7,156 It should be noted that this is due to an exceptional item for the replacement of the manse bathroom cost £10,236. If this exceptional item was to be excluded for clarity on the year’s position, we would have been in surplus of £3,080

Overall, the congregation increased their giving from £35,293 to £40,266 (14%) reflecting the continuing commitment of the congregation to the church. There is an increase in open plate giving, mainly duc to the increased numberofpeople attending on a Sunday morning. In addition there are new regular donations by standing order as well as increased giving from existing members. The GASDS gift aid will be claimed in April 26, the ycar to December estimate is £1,184. Tax reclaimed on offerings made by gift aid amounted to £6,775 with the final quarter for 2025 receivable in January of £1,334

External lets brought in income of £15,919 from nine regular hall lets, including ad hoc rentals of £1,260. This is a decrease on 2024 due to the balance of full rate rental vs child rate and organisation rate rentals. We made a small increase the hourly rate during this financial year of 50p per hour

We were fortunate to two grants awarded during the year for £25,000 from the AVCO JTPB fund which was used to replace all the lighting to LED, and improve visibility with sensor lighting in various areas. The second small grant was a festive fund grant from Aberdeen City Council in support of our hosting the better Bridge of Don event in December 2024

Thanks to an interest free short term loan from a church member, and sufficient cash, we were able to replace the bathroom in the manse which was beyond repair. The balance of the loan was donated towards 2026 improvements.

Thanks to our extensive fundraising we raised sufficient funds to be able to replace the carpet in the upstairs hall and walkway, replace the dishwasher in the manse, and replace the manse fence which blew down ina storm, and retain over £1,500 towards fabric improvements for the church and the manse in 2026.

We distributed specific retiring collections to five charities to the value of £2,465

Existing supplier contracts were reviewed in 2025 and this has ensured that the total expenditure was kept in line with the budget, by negotiating new contracts and ceasing old ones where cost savings were identified.

Reserves Policy

It is the trustee’s policy to accumulate reserves wherever possible, to meet the ongoing monthly expenditure of approximately £5k

At the end of 2025, the Church held total funds of £28,046 unrestricted £17,023 and restricted of £11, 023 respectively.

It has no outstanding liabilitics at this time.

Gift aid and GASDS for 2025 receivable in 2026 amount to £1,334 and £1,184 respectively.

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10-15

APPENDIX 3

Sotishy Crary Keoutatar

Independent examiner’s report on the accounts Report to the Charity name trustees/members of Aberdeen Bridge of Don Oldmachar Church of Scotland

vz

Registered charity SC025324 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 01 January 2025 to 31 December 2026 Set out on pages 10-15 numbers( ber of additionalto include sheets)th Respective the charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. 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 ail the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts. Independent examiner's _ In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page"] 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * 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. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: WLM Date: {-93. 2026 Name: Mr Douglas Temple Relevant professional qualification(s) or body {if any): Address: 5 Dubford Walk Bridge of Don Aberdeen AB23 8BY

8

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

9

Aberdeen Bridge of Don Oldmachar Church of Scotland Statement of Balances

As at 31st December 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment| |Funds|Funds|Funds|Total|Total| |2025|2025|2025|2025|2024| |Note|£|£|£|£|£| |Bank &|Deposit|Balances| |Bank &|deposit|balances| |brought|forward|24.886|10,316|-|35,202|32,505| |Movement|in|year:| |Excess|of Receipts|over|Payments|for|the|year|(7,863)|707|-|(7,156)|2,698| |Bank &|deposit|balances| |carried|forward|eee17,023|11,023|-|28,046|35,202|

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Assets

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||||||| |---|---|---|---|---|---| |Gift|Aid|Receivable|Jan|26|1,334| |GASDS|for|April-Dec|25|1,184|

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Liabilities

The accounts were approved by the Kirk Session On January 2025

For and on behalf of the Kirk Session

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||||||||| |---|---|---|---|---|---|---|---| |Minister|=|Date|i/2l26| |Session Clerk|fuckdh|8 jel|Date|i|| 2||j by| |Treasurer|4, _|€¢|Aly|Xin L|Date|/2|[3 g| |Independent Examiner|oHor|\“|Date|o1|a3|| 20 PES|

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Aberdeen Bridge of Don Oldmachar Church of Scotland Receipts and Payments Account

For the year ending 31st December 2025

Unrestricted Restricted Endowment
Funds Funds Funds Total Totat
2025 2025 2025 2025 2024 :
Receipts Note £ £ £ £ £
Donations 3 36.551 3.715 : 40.266 35,203
Legacies - -
Activities for Generating Funds 6,476 1,354 7,830 6,316
Bank & Deposit interest : -
Investment income 783 783 919
43,810
§,069
-
48,879
42,$27
—IIII
EEE
—[r—LT_K__K{{——> >
———=="""""$€*so—————[—[———_
x—
Rental ofpremises 15,919 15,919 17,534
Sale ofassets - 274
Sale of investments - -
Grants 25,161 25,161 32,528
Receipts trom General Trustees - -
Other Receipts 550 100 650 2060
Organisations 2.045 2,045 2,545
Total Receipts 62,324
30,330
-
92,654
95,609
SaaS
—————SSSSSSSS
ee
Payments 4
Costs ofgenerating funds -
Charitable activities 70,187 29,623 99,810 92,911
Governance costs -
Total Payments 70,187 29,623 - 99,810 92,911
Excess of Receipts over Payments
for the year
(7.863) 707 . (7.156) 3.698
Session Clerk ; Pa Date i 2 2,ho

Page 1]

Aberdeen Bridge of Don Oldmachar Church of Scotland

Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions Eight trustees received a total of £2,898.94 in reimbursement of expenses incurred on behalf of the congregation.

  1. Movements in Funds
Movements in Funds
Atl Jan At31 Dec
2025 Receipts Payments Transfers 2025
z £ £ £ £
Unrestricted funds
DesignatedOrganisations 916 i78 (204) 889
General Fund 23,970 63.499 (69,982) (1,354) 16,134
24,886 63,677 (70,186) (1,354) 17,023
Restricted funds
Church& ManseRefurbishment Fund 1,353 1,256 (1,353) 1,551 2,80)
Specified Donations 100 (100) -
Technical EquipmentFund 1118 - 1118
YouthWork Fund 6,088 (57) 6.031
LocalChurchFund 54 - $4
Warm Spaces Grant 663 (158) 308
Youth ClubGrant 1,039 (525) sia
Festive Fund Grant 16] (161) -
AVCOJTPB Grant - 25,000 (24,802) (198) (0)
CateringDonations 405 405
Special collections - 2,060 (2.466) (405)
Restricted Funds 10,316 28,977 (29,623) 1,354 11,024
Totalfunds 35,202 92,654 (99,809) (0) 28,047

Purposes of Designated Funds

Pur) of Designated Funds Organistions : Funds ofKids & Co, Little Jammers , Youth Club, café and card float Fabric : From fundraising events for fabric improvemnts to the church and manse

Purposes of Restricted Funds ; Church and Manse Refurbishment : To Fund refurbishment of the Church Centre and the manse Technical Equipment : To Upgrade and purchase technical equipment Youthwork Fund: To fund local youth work ministries including school work Local Church Fund : To fund the work of loca! Chrisitan ministries Special Collections : Retiring Collections for specific causes * note 6 £2,465

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: Ih
Session Clerk
} de
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Date
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Unrestricted Restricted Endowment
Funds Funds Funds Total Total
2025 2025 2025 20625 2024
£ £ £ £ £
3. Analysis ofDonations
FWO Scheme (non Gift Aid) 751 - - 751 790
GiftAid Donations 22,355 22,355 21,766
Tax Recovered onGiftAid Donations 6,774 6,774 7,094
Ordinary Offerings (Open Plate) 5,392 5,392 3,635
OtherOfferings, Donations etc 1,279 3,716 4,995 2,007
36,551 3,716 - 40,267 35,293
  1. Analysis of Payments

Costs of generating funds

investment Managers’ fees : Offering envelopes -

Session Clerk fucldfhy Ayo’

Date | La | Zh 2

Page 13

Charitable activities

Unrestricted Restricted Endowment

Funds Funds Funds Total Total
2025 2025 2025 2024 2024
£ £ £ £ £
Building runningcosts 12,501 12,501 11,687
Cafes, Vendingetc 1,199 100 1,299 768
CAP 786 786 3, f44
Church office expenses 1.170 1,170 1,612
Church salaries 8,701 8,701 8,093
Fabric repairsand maintenance 5,133 5,133 2,496
Fundraising Expenses
GivingtoGrow
1,044
20,893
1,044
20,893
842
19,835
GrantYouthClub §25 525 961
Granttowards NetZero
Festive Fund Grant
24,802
161
24,802
16]
30,528
-
Kinstsugi Hope 360 360 360
Mansecouncil tax
Manse Repairs&Maintenance
Minister'sexpenses
3,447
10,676
461
1,353 3,447
12,029
461
3,795
1,853
618
OperatingLicences
Otherexpenses
Otherworshipsupplies
Presbytery dues
Special/retiringcollections
Technical Equipment
WarmSpace
Grant
Youthministry expenses
691
1,041
357
1,212
515
57
2,466
158
69}
1,098
357
1,212
2,466
-
158
515
663
823
651
852
682
793
276
220
70,187 29,623 - 99,810 90,951
Governance costs
Independent examiner’s fees -

Governance costs

Independent examiner’s fees

  1. 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 Joan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent vears) £39,856 Session Clerk buchtls Byers Date U Z. [2b

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |6.|Collections|for|Third|Parties| |World|Day|of Prayer|50|56| |Tilly|Fiat|361| |Aberdeen|Cyrenians|123| |Living|Well Café|70| |Somebody Cares (food bank)|70| |Jesmond|Care Home|179| |Red|Cross|Appeal|(Gaza)|681| |Coffee with a Chaptain (Ukraine)|1410| |Children|In Need|145| |2,465|6382| |7.|Trustee Donations|Remuneration|and|Declarations|2025|2024| |£|£| |Donations|during the year from|trustees|to the congregation|7,446|11,140| |Fight trustees|received a|total of|£2,898.94|in reimbursement|of|expenses incurred on|behalf of the congregation.| |One|trustee|disbursed|special|collections|of £2,465|as|detailed|in|note 6| |One|trustee|received|a salary|in|her|role|as|office|administrator| |No trustee or person|related to a trustee had any personal|interest|in any contract or transaction|entered|into by the charity.| |During|the year £462|Minister's expenses were|paid.|Council tax|of|£3,447 was|paid for the Manse.| |The JTPB|(lighting) grant was received and|fully|disbursed|in 2025|by two trustees and|a project manager| |The Youth Club Grant|has a closing blance|of £514 managed by|two|trustecs| |The|designated|organisation|funds|have|been|verified|by two|trustees| |f| |Session Clerk|; cl|{|N|f||QI S|Date|||2|||dbo|

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