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
Tn￿le¢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 Tn￿1¢¢ Invesimeni {S¢otlaRd)
Act 2005 and the CharitIes Aecounls {ScotlaRd} Regulation5 2006 (a5 amend¢d}.
Objeetiyes And *eflvltles
The ChI￿Ch 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 ord*l￿nCeS 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 pro￿￿MMeS, 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 A￿￿e$, our Cornpa5$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 Me￿be[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 Youngs￿r$, 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 meetU￿5 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 a￿d circumstallce5 of those ill the community aroll￿d 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 CO￿tinueS 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 p￿P[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$¢ members of the Church who are consideTed to have thc appropriatc gifts artd skills. Now that the Unitsry
Constltution has been adopted, a niimbcr of ministry teams are being forni¢d in ordcr to dis¢¢rn those with particular gifts and
to involve them more greatly and dircctly in the life and work of the ¢ongregtion.
FiR2ncial review
The year et]ded 31 December 2025 resulted in a llet expcnditure position of £22,677 (2024- £14,568 nei reeeipt5).
Tts￿1 receipts dccreased by 7.6D/D to £104.187 {2024- £112,817} largely due io a reduction in ihe level of donations re£etved
coinparcd to 2024. The primary source of in¢ome for ihe Chur¢h tonlinues to be don&tions froln mcmbers of the Congregation,
which, including tsx tecovered on Gift Aid, accounted for approxiTnately 88¢/o {£91.769) of total ineolne.
Totsl rcsources expended, as detailed in Notc 5, amoiint to £126,864 (2024 £98,249). The contribution to the Church of
Scotland'5 national orgattisation is thc singlc larE¢$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 $t#tements
The eharity rnjstees are responsible forpr¢paring a Tn￿te¢s, annual rew>rt and f]nancid 5tatemeDts which give sufficient detsil
to enable an appreciation of the trans#ctlODS of the Church duritig the fin2n¢ial y¢2r.
The Trnstees are responsible for keepiJ]8 proper accounting record5 which disclose with reasonable accuracy at any lime the
rinan¢ial position of ihe Church and enable them to ensure that the financial 5tatemen¢s Comply with the Chariii¢s and Trustee
Investment {Scotlandl A¢i 2005, Ihe Charities Aecounts {Scotland) Regulation5 2006185 amended) and the Regulation5 Allent
Congregational Finan¢e approved by the General Assembly of the Church of Scotland in 2￿)7. They are also responsible for
safeguardiiTrg the assets of the Church and hence for raking Teasonabl¢ Steps for the prevention and detection of fraud 2nd other
ittegularities.
Approved by th¢ Tru$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
T￿sIte 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 Tn￿le¢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.. FIn￿c]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
f￿ndS
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 St*￿I￿g 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 r￿e￿ 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
ScotIa￿d.$ 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 {inCl￿dIng
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