THE CHURCH OF SCOTLAND ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND CONGREGATION NUMBER.. 311898 SCOTTISH CHARITY NUMBER: SC027440 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ABERDEEtI BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND CONTENTS Page Tnle¢s. repott {in¢luding reference and &dministraiive irtfomiationl Independent examiner's reporL Re¢eLPts and paytncnts account Statement of B21anc¢s 10 Notes and accounting policies
ABERDEEN BRIDGE OF DON ST COLVMBA'S CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR EIYDED 31 DECEMBER 2025 The Trustees present tbeir Annual report and financial sthtements for the year eDded 31 Decembcr 2025 for Aberdeen Bridge of Don St Columba's Church of S¢otland Ih¢rein referred to Si Columba's Church or the Church). Th¢ financi21 swements ¢omply with the General Assembly Regulaiions for Congtegaiional Finan¢¢, the Charities and Tn1¢¢ Invesimeni {S¢otlaRd) Act 2005 and the CharitIes Aecounls {ScotlaRd} Regulation5 2006 (a5 amend¢d}. Objeetiyes And eflvltles The ChICh of Scotland is Trtnitarian in doctrine, Reform¢d in tradition and Presbyterian in polity, It exists tQ glorify God and to work for the advancement of Christ's Kingdom throughout the world. AS 2 national Church, it acknowledges a distinctive call and duty to bring thc ordlnCeS of religion lo the peopl¢ itt ¢V¢ry Wdri$h of Scotlattd through a territorial mJni$try. It ¢o- opcrat¢s with other ChuT¢hes in various ccutnenical bodie5 in Scotland and beyond. Service5 of Worsbip 2025 has been a year where we have continued to be without a minister. Rev Joe Somevi has conttnued to serve as our lttlerim Moderator and we have been blessed lo have a time locufft minister Rev Juart Cnjz Jrt P051 from June. He has been a great support in terms tsf pieathing and leading the sacrament of thc Lord's 5upp¢r. as well as tsking some funerdl service5 & offering p2storal care where thi5 has been needed. Rev Somcvi continues to ch&ir the Kirk Session 2nd to guide u5 praycrfully through our pcriod of vaeancy. Number5 attcnding worship servtces in the cht]rch building continue to be constant, with aD in¢re8S¢ in thos¢ attenditi8 services in sheltered housing compl¢xes noticed. The year that has come to an end was mark¢d by a regular attendance at wonhip services on Sunday momings, with online options still offered atld being used by those ntst able to attend in PCT50n because of infirniity OT beillg away from home. Those who attcnd ill~peTSOll worship withiii the church building 2re ablc to enjoy fellowship and have made friendships and relationships which sustain through good times and bad. They have been able to experiet)ce th¢ joy of friendship and a sense of happiness withiit the life of the church is evident. It is hard to interprct the statistLCS. but Lt is apparent that live-streamed worship doe5 mect a very genuine nced. The numbers of people connecting with tliis varics ovcr lime but the encourdging number of those that do so is such that we consider this as 8 misston and ministry opportuniry, and it will b¢ r¢vi¢w¢d at regular int¢rvals. In the rouise of the yeèi, theie weie i¢gu13r inteigeneialional Sunday 5¢tVLces, sotnr in café style, which has b¢en welcom by most of the ¢ongTegation. These servs¢es giye an oppottynity for all #ges to WOTship meanirtgfvlly together and are valued as a way of ¢onne¢iiiig ihe v&ried age groups of the Congregation. Here are some of the things that sve have been able to do In 2025: Senior Citizen5 During 2025 we wer¢ delighted to cotttirtue our monthly servic¢$ in Hamcwith Sheltered Housing complex. There aTe on average arout)d 15 people attending these seTyi¢es now. We also offered social ¢vcnts irt Hamewith. In Denmore CourL a very sheltered coinpl¢x in our paiish, inforulal church service5 also Continued with number5 gradually increasing heie. we also off¢r¢d a few Social events offer¢d in this setting. The r¢sidents of this complex are very fr8il and the llun]bets able io attend services are sometÉmes swall, bul we are heartened to see an increase in those able to attend servÈces. The Friendship Group continues to Support our eld¢rly members l)oth socially znd pastorally. Intergenerational Worshlp & Mlnistry We continucd to work to increase the connection betwecn all agcs in our church family. recognising the value of le2rning from one another as we worsliip. serve and pray together. Regular 'AII-Together' Services allowed childrthi and adults to worship 4J]d leam togetlier. Soup and Singalong events were lield at regular points encouraging all a8es to slay for a free Itjnch of soup and cwsty br¢ad and then join it) a singalon8 of our favourite hymns and chonjses. lThis also served as a way of supportittg any who were st]uggling with ihe Cosi of eating or h¢attng th¢ii hom¢s.
ABERDEEh' BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 21125 The Rise #nd Shine Club Over the past 12 months, The Rise and Shine Club, which is held at the Sanie time as moming servtces, been exploring a vaTicty of Old Testameiit #nd New Teslamenl siories. The Rise and Shinc Club now runs in two groups (older and youngcrl. Both groups have been folltswing slightly difftr¢nt proMMeS, althtsu¥h do Still rneet regularly ths on¢ group for short pans of the session. In addition to the above, they have been involving themselves more in the life of tlie congregation. They art on the tea and offec rota. and the weltome team and are also involv¢d in the w015hip band for our monthly tnter-generation&l scrviccs- all of which the children really enjoy. The ¢hildi¢n ¢otLtillue to support Ae$, our Cornpa5$ion child and r¢gularly write and fvndraise to support her. The older group are also supporting another Compassion child. The Under 55 Group Thc St Columba's Undcr 5s Group mee1$ on Wednesday moniing5 during school term timc from 9.15am-10 45am. Attending this group with their chargcs are muTlls. dads, grandparcnts alld childminders. All of the toys are sei out ready so that fre¢ play can statt as soon as ¢hildren 8Ttive. Ther¢ is also musical fun-titne, with ribbons, followed by sJa¢k-time, which is then followed by more free-titn¢ to play before everyone helps to tidy up the toys bcforc ending with song-time and a 8oodbye song. Whil¢ the Children play, mums have & chance to chat with each other or with one of the team. The Friendship Group ThLS IS a good group of over 50 Mebe[S Wlth a regulaT attend&n¢e of nearly 40. As this group are of an older age group, unpredictable weatlier can impact alt¢ndance A varied programme of spukers and enlertaitJtn¢iit is providcd, and although the speakers and cntertainment is only offered over wirtt¢r m()nth5, the group continues to meet monthly over summer month$ for fellowship and to maintain connection5. A SLimIriEr bus outing is a grvdt treat and always well attended. Bridge of Don Brigad¢ Agroup of almost 100 boys and girls aged 5-17 me¢t in StColumb#'s church on Friday evenings irt this unifomied organisation. They follow a program¢ similar to The Boys BL"igade, but that diffcrs in the offcr to botli glrls and boys. Dedicated officers lead the Youngsr$, and the 5PLritual a5PECt of th¢ir piograintne is supporred by elders from the Kirk Session. The Kirk Session and The Unitary Constitution In the course of 2025, lh¢ Kirk s$10 m¢t 7 times with a $mall gL'OUP ol elders ttleeting more frequently to plan worship services and outreach activities. The fJnan¢¢ team, property team, children and young people's groiip and pastoral group met outwith Kirk Sessitsn meetU5 and ensured that all ar¢a5 of church life pro8ressed. All 8roups reportcd lo the Kirk Session. 8nd thLS ¢nsured that the trustees n)ainiained an overview of all aspects of church activities. Property Te&m The aim of the Property Team is to Tn&iniasn the fabric of the church building and manse. There have been a numbei of repairs carried oui in the church buildin8 - some due to storm damage. odiers g¢n¢ral maintenance. Tlii5 includes roof repairs and replacing boiler inl¢rJial and external flues. We held a church clear-out help decluiter the church. getting rid of or donating itcms we no longer usc or require. The chatts in the sanctuary are in the proce55 of being cl¢an¢d ordisposed of, whcre damaged b¢yond rcpair. Insulation has bccn fitted in the manse loft whi¢h shtsuld impiove the energy efficiency of the manse. In addition to tnaintenance, as and when required, once the weather improves tht plan is to 8lVC the woodwoik on the Outside of the ¢hur¢h building a fresh coat of paint. as well as cleanillg the outside of thc cabin. We are lookillg into ncw signage for the church. as the ¢urrent sign5 are old not really visible. An Energy Performan¢e Certifi¢ate tteeds to be completed for the mall5e.
ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES. REPORT ICOTriTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Our Mlsslonary Partners The church ha5 continued to support, with prayer and with fjnance, two missionary partn¢rs. One of the church's missionary partner5 works as a teacher in Asia, although has been in the UK for most of 2025 be¢ausE of political ull¢eTlainty. She is training local teachers online and continues io pray about how she ¢an Continue heT Ir1155ionary WOTk safely. The second missionary partner works with Operation Mobilisation (OMI in Spain. During 2025. 5hc and her husband wcre blessed with the birth of a baby daughieT, and iherefore had a period of tnaternity leave. By tlic end of thc year She wu5 back working for OM an h¢r role as HR advisor. The church has continued to receivc vtsits from our missiotszry partheTS and regular news ieports and has totre5pond¢d with them frcqucntly. Both missionary partners arc making very positive and measvrabl¢ contributions towards the bettetllJ¢nt of the lives and circumslanc¢s of those with whom they are in conlact. This has influcnced St Columba's Church, serving to challenge our own, local respoa5e to the lives ad circumstallce5 of those ill the community arolld us. Presbytery Mission Planning During the year, Ihe Kirk Session ha5 eng28ed with elders from other churches it] order to advance the mission plan that wa5 approved by the Presbytery of Aberde¢n and Shttland. The plan establi5he5 area groupings and the area grouping in which St Columba's Church is tjjvolved held iniei-¢hur¢h PTayer meetings & worship events during the course of 2025. Rcprcsentatives from each of the ¢ongregaiions in the area grouping also met order to generate proposals for the implementation of the IXiiS5ion plan, and to tnake 5ugg¢stion5 about the shape al deploy]nent of th¢ ministry resources that will be ailocat¢d io the are2 groupin8 Within the plan. Additional CommunÉty Involvement Food bank support we encouvdge Sunday worshippers and others to bring food ballk items to chuielL whtch we then deliver io Insrant Iqeighbour and Aberdeen Cyrenians. This is an important a8pcct of our Christian life and servic¢. and it ha5 been good to 5e¢ how readily the collgregatiotk COtinueS to offer tljis much-needed prdetical Support. Social isolation- we di5continucd tlie distribution of the weekly new51etter in 2024. We felt Èhat as we had moved into a post Covid era. there was no longcr a nced for a weekly newsletter. Instead, we decided to produce a perÈodJc and infortnational etn&il for the congregation. 3. Hot Chocolate club- volunteers serve the young people of Bridg¢ of Do# A¢ad¢my fre¢ hot chocolat¢ and bi5¢Uits on Wednesday lunch times. We shaTe the ¢an]pys & car park with the ac3dcmy and the young people Spend lunch breaks around our building. We s¢rve over 150 young people mosi weeks ¢¢rtn times and this outreach has b¢en vcry suc¢essfvl in making links between ¢huT¢h and school. 4. Toasied- as result of the 5ucce5s ofthe Hot Chocolate Club an application wa5 made to the Church of ScoLlaThd's Seed5 for Growth fuRd to allow further links to be made with tlie AcadLmy. It was apparent thal many young pcople weT¢ n()I having brcakfast bcfore leavin8 for School, so a weekly breakfast club has been started offering free hot drinks and toast. with equipmcnt bcing purchased using grant nding from Seeds for Growth. We are excited by the poierttial opportunities which th¢s¢ a¢tlVilies have led to. with school and community edu¢atSOT) colleagues now r¢aching out to us io explor¢ fvnher links. We are ¢urtently exploiing how a further application tts Seeds foi Giowth fund tllight help us to expand the work wilh this group of largely unchurchcd youn8 people. 5. CloverhÈll- ThE5 is a new social housing scheme of 536 homes byilt on the edge of our parish boundaries. across a busy unk Toad with no community spaees yet provided. The children who live here attend s¢hools in our parish and we have statted to iry to make links and offer Christiatt friendship to the residents of this area. Some mission week activitses were held in the area, and Chiistmas activities were a150 PIOVLded & tnore outreach will be taking place over the next mond when the new community space is completed. We feel thi5 l5 an area where significant nttd exists and we are keen to reach out and offer 5UPPOrt and Christian love to the pP[C living in this new housing atca. Conclusion As we seek a new minister we continue lo worship joyfully, and to serve our COmTnullity. We have come to ternis with our position and are moving forward with a p051tive mindset. We are a church waiting to see where God will guide us and have started the process of calling a new minister, havitsg been givei) pemiission for thjs in ilie fomi of an unrestricted call in AugLtst by the Presbytery of the North E8stand Northern Isles. W¢ are siill moving ahead in exciting n¢wwiys. We continue to worship the Lord and to iry ¢0 serve our communiry. Many positive si¢ps look place over the year in the life of the ¢ongre8ation. The Trustees look forward to a colning year that builds on the blessings of the past one, for the goiMI of other5 for the glory of God.
ABERDEEli BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES, REPORT (COIYflNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Structurey governsnce xnd miaagement During the previous y[ the COTJgregation moved from the Model Deed Constitution to the Unitary Constitution. The ¢ongregaiion is a registered chariry, nutnber SC027440 and is admirti%tet¢d in a¢cordatJ¢e with the iern)s of the Unitary Constitution and is subject to the Acts and Regulations of the G¢n¢ral Assembly of the Church of Scotland. Membcrs of ihe Kirk Session are th¢ charity Iru5t¢es. The Kirk Session members are the elders of th¢ Church and 8Te chosen from tho$¢ members of the Church who are consideTed to have thc appropriatc gifts artd skills. Now that the Unitsry Constltution has been adopted, a niimbcr of ministry teams are being forni¢d in ordcr to dis¢¢rn those with particular gifts and to involve them more greatly and dircctly in the life and work of the ¢ongregtion. FiR2ncial review The year et]ded 31 December 2025 resulted in a llet expcnditure position of £22,677 (2024- £14,568 nei reeeipt5). Tts1 receipts dccreased by 7.6D/D to £104.187 {2024- £112,817} largely due io a reduction in ihe level of donations re£etved coinparcd to 2024. The primary source of in¢ome for ihe Chur¢h tonlinues to be don&tions froln mcmbers of the Congregation, which, including tsx tecovered on Gift Aid, accounted for approxiTnately 88¢/o {£91.769) of total ineolne. Totsl rcsources expended, as detailed in Notc 5, amoiint to £126,864 (2024 £98,249). The contribution to the Church of Scotland'5 national orgattisation is thc singlc larE¢$t clement olantsual ¢xp¢nditure. Reserves policy Restricted funds ate held for the purposes set out 111 llote 2. Unrestricted funds of £1 18,40812024 - £147.9201 are held at the balan¢¢ sheet date. It is the Tn]srees' policy to hold sufficiet)I reserves lo meet ongoing requiremenis, fabri¢ maintenance and the activitie5 of the congregation. At 31 Deceinber 2025 the general fvnd holds sufficient setWe$ lo meet 12 months expcnditurc which the Trustees consider lo bc more (han sufticient to meet the policy.
ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES. REPORT ICOIYTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Referenc¢ and 8dmlnl$tritlve Informgtlo Charity name.. Aberdeen Bridge of Don St Columba's Churcli of Scotland (known as St Columba's Church) Congregation number.. 311898 Charity registration number.. SC027440 Opcrational addre5S'. Braehead Way Bridge of DOD Aberdeen AB22 8RR Trustees Trustees who have serycd at any time during the year and up to th¢ dat¢ of signing these financial ststements are as follows= Michael Booth Eric Brown (to 07101125) Kevin Comiack Andre Du Plessis Bruce Flett Briall Fowler Dennis Mackie Angela McKinnon Noma Moore Rev Dr Joseph Somevi Edna Stewart John Thomson Sue Thomson Tom Webster George Weir Prlncipxl office-bearers Rev Dr Joseph Somevi Brian Fowler Angela McKinnon Interim Moderator Church TTeasurer Se&%ion Clerk Ind¢pendeDt Exajniner William D Anderson, Chartered Accountant, MHA, 12 Carden Place, Aberdeen. ABIO IUR Bankers Bank of Scotland plc. 79 Ellon Road. Bridge of Don. Ab¢rd¢en. AB23 8BY Trustees. responsibilities in relation to the financial $t#tements The eharity rnjstees are responsible forpr¢paring a Tnte¢s, annual rew>rt and f]nancid 5tatemeDts which give sufficient detsil to enable an appreciation of the trans#ctlODS of the Church duritig the fin2n¢ial y¢2r. The Trnstees are responsible for keepiJ]8 proper accounting record5 which disclose with reasonable accuracy at any lime the rinan¢ial position of ihe Church and enable them to ensure that the financial 5tatemen¢s Comply with the Chariii¢s and Trustee Investment {Scotlandl A¢i 2005, Ihe Charities Aecounts {Scotland) Regulation5 2006185 amended) and the Regulation5 Allent Congregational Finan¢e approved by the General Assembly of the Church of Scotland in 2)7. They are also responsible for safeguardiiTrg the assets of the Church and hence for raking Teasonabl¢ Steps for the prevention and detection of fraud 2nd other ittegularities. Approved by th¢ Tru$tee$ and $igned on their behalf. st$0 Clerk Date'.IMarch 2026
ABERDEE BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABERDEEFI BIUDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND FOR THE YEAR ENDED 31 DECEMBER 2025 I report on the a¢¢ounts of the charity for the year ended 31 December 2025 which ère sei out ott pages 9 10 15. Resp¢ctlwe responsibilities of Trustees and indepeRdeDt exArniner The ¢harily'5 1tuslee$ 2r¢ r¢sponsibl¢ for the pr¢paraiion of the accounts in accoidancc with the tcrms of the Chatities and TsIte Investnieni Iscollandl Aci 2005 and the Chaiitie5 Accounts {Scotland) Regulations 2006 (as amended). The Trustees ¢othsideT that the audit requirement of Regulation 1011) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (¢} of the Act and to sl¥te whether partÈcular matters hav¢ come to my attention. Ba515 of independent examiner's $t#temtnt My examijjation is carried out in accordanc¢ with Regulation I l of the Charities Accounts (Scotlandl Regulations 2006 (as amended). An examination includes a review of tlie accounting r¢¢ords k¢pl by the charity arkd a cornpari50n of the fiiian¢ial siat¢m¢nis presentcd with those records. Jt also includes consideration of any Ullusual itejns or dis¢losurcs iii Ihe financial Statements, and sceks explaoaiions from the Trustees ¢on¢eTning any such matiers. Thc procedures undertakcn do not provide all the evidence that would be required ITL an audiL and consequently I do not ¢xpr¢ss an audit opinion on the vi¢w given by the fin2ncial statements. Indepcndtnt txaminer's st47tement In the course of my examinaiion llo matter h8s come ro my atfenllon.. which gives me rea50n&ble cause to believe that any niaterial re$pe¢t of the requiremenis.. to keep accowiiing re¢ords in a¢¢ordan¢e with Se¢tiou 44(1) {a) of the 2005 Act and Regulation 4 of the 2006 Accounts RegulatlOlL5 (as amended}, and to prepaTe accounts which accord with the accountingr¢cords and comply with Reglllaiion 9 of the 2006 Accounts Regulations las amended) have noibeen mei, or to which, in my opinion, attention should br drawD in order to enable a proper understanding of the accounts to be reached. Willi3]n D Anderson Chartertd Accountant MHA 12 Carden Place Aberdeen ABIO IUR
ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS Accouiwr FOR THE YEAR Ef4DED 31 DECEMBER 2025 Unrestricted Restricted fomds fuNd$ 2025 2025 Unrestricted Restricted fund5 funds 2024 2024 Total 2025 Total 2024 Note Receipts: Donatlons 2nd grants Btnk and depo$it int¢r¢sl Rental of PT¢mises." hall leis Receipts from fitndraising aetivities.. coffee mornings. teas etc Receipts from charitable activities Colle¢tions for third parties Grants receiv¢d Misccllaneous 84,977 3,979 1,854 6,792 91,769 3,979 1.854 91,496 4,671 2.040 6,708 98,21M 4,671 2,040 2,712 1,513 2.712 1,693 2,180 2.385 334 62 2.447 334 1,453 1,145 180 2,180 1,453 1,145 Total r¢ceipts Payments: Fundiai5ing ¢tssts Buildit2g ¢osts Local staffjng costs Naiional G2ving to Grow and wider work Other local eosts Amounts paid out to third parties GoveTnan¢e costs 44.630 8.813 44.630 8.813 20.575 8.920 20.575 8.920 51.705 13,629 10 51,705 15,141 815 49.603 12,368 49.603 12,711 1,280 1.512 805 343 1.280 Total p*ym¢nts N¢t receipt&l(payments) {29.512) 6.835 {22.677) 7.918 6,650 14.568 Transfers between fi]nds 14 Surplu$l(deficit) for the year
ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND STATEMENT OF BALANCES AS AT 31 DECEMBER 2025 UNrtstritttd Rtstricted funds fund5 2025 2025 Unrestritted Restricted funds funds 2024 2024 Tot81 2025 Total 2024 BaDk, r45h dep051t balance$ Bank, casli and deposit balan¢¢s brought fojivard 147.920 23.153 171,073 139,988 16,517 156,505 Movement ith year: Surplusl(deficit) for the year Bank, cjsh and deposit balatL¢es ¢atried forward 47 Asset$ Tangible fixed assets.. Furnilure atld quipmeni Fixtures and fittirtgs Gift Aid reteivable Otli¢r debtors Prepaid expenses 1,336 339 1,146 2,000 1,336 339 ,262 2,000 24 418 862 1,170 24 418 862 1,170 LiabRlitLts A¢¢tued txpense5'. Building costs Other local costs GoveTnan£e costs 582 582 1,805 920 78 920 508 1,805 430 Th¢ financial 5taiemenls were appmved by the Tnle¢S and signed on their behalf by.. Treasurer Date.'Ib March 2026 io
ABERDEEf4 BRIDGE OF Dor4 ST COLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l. Trustee remuneratlon ind r¢12ted party ¢ram$4etion$ During the year u[er review, tlie followin8 transactions with Trn5tees took place.. Expenses of £3.314 (2024 - £2.820) were reimbursed to five TJust¢es {2024- six Ttusteesl during the year. In additiofy the Church paid ¢oun¢il tax uf £3.005 {2024 £2,704) Telatirtg to th¢ MaTLse. No other TTUSttts received imbursement of expen5e5 incufT¢d as 2 result ofcarying out their duties. No payments weie made th Trustees for work undertaken or scrvices pr(>vided 2nd no Trustce or a per%m relat¢d to a Trustee had any personal interest in any ¢ontra¢t or trnnsaction entered In by the Ciiur¢h dursng the year. During the y¢ar a total of £23,460, excluding Gift Aid. was donated to the CbLwch by Trustees. 2. Movements in fund$ I JAnuary 2025 31 Deeember 2025 Rectlpts Payments Tr4nsfer$ Restricted fynd5 Youth woikeT Youth ministy fund Li&q Smith fund Flower filnd ThiTd paty collections 21,294 923 409 527 5,748 440 784 (5,166) 25.876 1,363 847 (346) 805 Unr¢strl¢ted funds D¢5ignated fund5'. Sunday school Summer holiday club Under fives group Friendship group B¢nevol¢nt filnd Childrens. niinistry fiLnd 1,021 1,470 1384) 2,107 2,151 1,300 6,318 615 1,503 {7201 (1,0921 2.046 6.318 905 Total designated funds 12,666 4,493 (3.8711 13,288 General fund 120676 105 120 Total fund5
ABERDEEP4 BRIDGE OF DON STCOLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (cof*TINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2. Movements in funds Icontinuedl 31 Deeember 2024 2024 Receipts P4yrnents Transfer5 Restricted fund5 Youth worker Youth minÈsty fund Lisa Smith fulld Flowei fund Mi5SLon partners 10 Jnust know bible stories Thjrd party colle¢tLOIL5 Senior citizen'5 fund 14,847 798 503 6.447 125 177 21,294 923 409 {271) 140) 57 283 29 (57) 1,524 11,280) 527 Unrestrlcted funds Designated funds.. Sunday school SumTnei' holiday club Under fiyes group Friejdship group Benevolent fund ChildTen5' ministry fund 749 (553) 2.728 653 5,893 656 (384) (403} (802) 1671) 1.021 956 (5001 (2501 725 1,568 425 2,151 1,300 6,318 57 Total dcsignatcd funds 12,360 5,521 {5,478) 263 L2.666 General fund 127628 91 148) Total fund$ Restricted funds Youth worker.. Exists io pay the salary, expenses and occasional trdining costs of the congregation's Youth Ministry Leadei. Youth ministy fund.. These funds, which arose from a residual surplu5 previou5 youtli iesidentsal weekcnds, are available to the Youtll MiTtiStty Leader for njnntng youth activities. Lisa Smith lld." Making grants to youngerpeople, ahabling them to travel abroad on short-temi mission experiences. Flower fund.. For floral decoration of the Churcli, oil Sundays and all otlier 5pecsal o¢¢asions. Mission partners fund.. This fund represents funds from a Gift Day ITh 2008 to beuscd for financial support forthe Chur¢h's missionary contacts. Thi5 fvnd ¢eased during 2024. 10 mus¢ know bible stori¢5 fund= Thks ari5e5 from grants and (Jonations for the JO Must Krtow Bible Siories projecL io coyer Salary costs for the Schools, Worker and all expen5¢5 a5sociattd with thi5 work. This fund was ¢losed in 2023 with rhe outstandiThg ndS Iiansferred to otherprojeeis, as agreed by the Kirk Session after sanction from the Church of S¢otland Go For It Fund teatn. Third party collcctions fund.. This fund relates io retiral offerings and fundraising ift¢ome generared forthird party charities and organisaiions. Th¢ carying balatice represents cash due to be paid out to the nominated beneficiaries. 12
ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CO.YTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 2. Movements in fund5 (continued) SeE]ior citizen'5 fund.. To pay the expenses in ¢onne¢tion with bus trips and out2ngs for older people, bDth members and non-members ofthe ChuKh. This fund ceased duitng 2024. De$lgnat¢d f¥nd$ Sunday school.. Financsng the Sunday School and its wotk. Summ¢r holiday club.. Financing the annual children's sun]mer camp held at the Church. Under fives group.. FInc]ng a drop-in group for w)der fives and their carers that meet in the ¢hllr¢h. Fricndship group.. Financing the actlVLti¢s of the Church's fvi¢ndship group. B¢n¢volent fund.. This minister of the Church makes discretionary grants from this fund to help those poorer in th¢ parish who are experiencing financially difficult times. Childrens, ]nini5try fund.. Fund for outreach activittes for childrttj in the local commtsrtjty,. working with and En school5, and running holiday aetivities to spread the good news of Jesus to the children. 3. AD*ly$ls of donAtlons aind grant$ Unrestricted Restricted funds fund5 2025 2025 Unrestricted Restrieted funds funds 2024 2024 Total 2025 Total 2024 Offerings WFO Gift Aided WFO not Gift Aided Bank SO Gift Aided Bank SO nor Gift Aided Gift Aid tax r¢¢ov¢r¢d Gift Aid tax reroveT¢d- GASDS Ordsnary offerings Other legacy income Other offerings Gift Aid Other offerin8s not Gift Aided Miscellaneous income 4,750 1,657 47.970 5.922 14.194 2,254 6,346 4,750 1,657 52.356 6,222 15,279 2.335 6.846 5,5 15 2.753 51,502 4.152 15.440 1,895 2,045 5,515 2,753 56,548 4,452 16.467 1,971 2.178 4.386 300 1.085 81 500 5.046 300 1,027 76 133 75 1,566 243 75 1,566 683 6,790 190 6,790 190 126 4. Rettipts from ¢hgrit&ble actlvffitS UnrestriLted Restricted fuTrd5 funds 2025 2025 Unrestricted Restricted fund5 funds 2024 2fj24 Total 2025 Total 2024 Weddings and fvn¢rals Other including Life ld Wotk 578 935 578 300 34 300 180 13
ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 S. Analysis of payments Unrcstritted R¢strieted fund5 202S Unrestrieted Restricted fndS funds 2024 2024 Total 2025 Total 2024 2025 Fu)dr#ising tost5 WFO envelopes Building costs Ckurch costs.. Fabric mainteTa#n¢e Major fabric maintenance Gas and electricity Insurance Cleaning cxpenses Moiis¥ costs.. Fabric maintenance Major fabric tnainlenance Council tax Capiial items over £1,000 1,873 22,183 6,948 1,733 5,376 1,873 22.183 6.948 .733 5.376 2,117 1,080 7,864 1.620 4,960 2,117 1,080 7,864 ,620 4,960 2574 938 3,005 2.574 938 3.005 230 230 2,704 2,704 Lotal StIg e05t5 Minister's expenses Pulpit supply Youih work¢r salary, in¢] pension Administrator salary 182 231 182 231 723 217 723 217 Ministry & Nqi$5ion & wider work Giving to Grow and wider work Presbytery dues Child sponsorship 48,398 2,539 768 48,398 2,539 768 46,615 2.220 768 46,615 2,220 768 Other local eo$ts Children's Tnini81ry expenses Schoo15 woik expcnses Printing, stationery and postage Telephone Capital cquipment Other equipment Publicity and advertising Training Outreach (incl teas and coffee) Music costs Spe2k¢r exp¢ns¢5 Vacancy co.%t5 Misccllaneous expenses 1.662 1.662 755 820 1,058 1,599 2,527 811 2.021 896 1,042 755 2.021 896 1,042 820 1,058 1,599 2.527 2.273 95 2,273 95 200 1,640 1261 230 685 200 1,760 ,261 230 685 120 1,730 1,226 32 1,762 1,226 637 31 34 Amount$ pAld to thlrd partles 10 805 815 Goyerninee costs Independent examiner Other accountancy fe¢s 4,800 960 4,800 960 4,200 960 4,200 960 Total p¥yments 14
ABERDEEPI BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND IYOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE If AR EIYDED 31 DECEMBER 2025 6. Tangible re a85et5 Furnitsre & Fixknrfs & equipment fittlng5 Tot%1 Cost At l January 202S Additions Dispos21$ 33,816 1,599 1,484 35,300 1,599 At 31 Decemb¢r 2025 Depreciatioli Al l January 2025 Chargc for the year Dssposals 33,792 287 1,066 79 34,858 366 At 31 December 2025 Net book Yalue At 31 December 2025 At 31 December 2024 7. Mini5ter'$ stipend All Church of Scotlattd congregations coniribuie w the National Stipend Fund which beat5 the costs of all mini5ter5' stipends and employeT'S eonttibutsons for national insuran¢e, p¢t)siort and housing and loan fund. Minist¢r5' stipends arc paid in accordance with the Ejational 5tip¢nd scale, which is Te12ted to y¢aTS of service. For the year under review the minimum stipend was £32,433 &nd the Tnaximuin stipend lin the fifth and subsequent years) was £39.856. 8. Collections for third partie5 During the year the following collections were made for third partie5'. 2025 2(124 Fundraising including eoffee mornlngs Chttslian Aid Ctsmpassion Livingw¢ll Cafe Marie Curie Moira and Simon Baxter Poppy Scotland Samaritans SANDS ScotIad.$ Ch•rity Air Amblllanee Shelter The Brain Tumour Charity UkraÈniaD Appeal 346 489 190 265 138 201 100 275 177 438 157 264 472 121 Collections and amount5 raised are not always passed on in th¢ same year as they are collected. A total of £805 {inCldIng amount5 collectcd in previous years} was disbursed during the year. The balance to be paid ovei of £1,805 {2024- £430} is Carried forward&s a restricted balaijce in the ThirdPar¢ies ftmdandshown wiihininthe liabilitL¢S se¢tiort of the Statement of Balances. 15