Church of Scotland In Stockethill Congregational Accounts- Receipts and Payments For the Year 2025 Congregation 311883 {Scottlsh Charity No. SC030587) Reference and Administrdtlve Information Charity name.. Stockethill Church of Scotland Congregational Reference Number: 311883 Charity Registration Number.. SC030587 Contact address: c/0 Derek Duthie 19 Blairythan Place, Foveran Ellon, Aberdeenshire AB416HA Trustees for the entire year 2025.. Twu$tee Address Erymail addre55 Telephone Number 01224 68A92g Dateof Blrth Date ofA intrnent 14107113 Ian Attken 52Ashgrove RoadW25t.Aber- deen, A816 SEE 52 Ashgrove Roadwest, Abpr- dèen, AB16 SEE 15 Beechwood Road, Aber- deen, AB16 5BL 2 Oufward Gardens, Klncardlne O Neil. AB345BZ 7 eerrywell $8rd*ns. Dyce, A erdeen. A82178R 6tWestCairncry Road, Abe deen,AB16 5RE iitken@¢hur¢hofstotland.or8.uk 0¥08169 SarahAkkèn Sar?h?Itkert21@gmail.tom 0122468h929 ioiion3 14107113 MatthÉw Edwards matthew.oedwèrds@￿￿ail.¢OM 012246￿66? 0310gn6 14107113 M¢ra8LedgetWDtsd ledgie03021@8QQ8lemail.com 07846620764 18110158 14107113 Fiona Dou8la5 gr3ndfl@ldoud.com 07896 264681 14101152 14107113 Mary Curri@ [n8ry¢urrie7348@￿￿al1.corn 01224682723 23105148 1¥05124 Trustees appolnted durin8 2025". SharrDn Fo 37 Cornhill Square. A￿rdeell Waysl0eCott3ges, 2Anderson Avenup,AberdeÉn, A824 Sharronforg h6@ mail.com hÈyjud.allèn@goDglemall.com 03224 482465 07n2 819333 16111169 071￿182 27104R5 27104125 Parish Mlnlster: Rev lan M. Aitken 52 Ashgrove Road West Aberdeen AB16 SEE Session Clerk: Fiona C. Douglas 7 Berrywell Gardens Dyce AB2178R Church Treasurer: Derek Duthie 19 Blairythan Place, Foveran Ellon, Aberdeenshire AB416HA Independent Examiner: Sian Edwards 15 Beechwood Road Aberdeen AB16 5BL Bankers: Bank of Scotland Edinburgh BX2 ILB Trustee5' Annual Report Year ended 31 December 2025 Structure, Governance & Management Governing Document The church is governed in accordance with the unitary constitution of the Church of Scotland. Recruitment & Appointment of Tiustees Stockethill Church, as a church in full status, has, as its Trustees, a Kirk Session, comprising seven elders and the parish minister. These elders were chosen on the basis of having the appropriate gifts and skills for the role and having undertaken appropriate training. Or8anisational Structure The control of the affalrs of the Congregation, both spiritual and temporal, are vested in the Kirk Session of the Congregation Iwhich comprises the Minister and those ordained elders who are members of the congregation and appointed to the Session). Its functions include those set out in the Consolidating Act anent Church Courts IAct 111, 20001 and all those devolving in terms of General Assembly legislation on the Session and on the Financial Board of a COng￿gation. In order to fulfil its duties, the Kirk Session will, from time to time, delegate responsibility to ad-hoc groups made up of church members. Oblectlves 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 the distinctive call and duty to bring the ordinances of religion to the people in every parish in Scotland through a territorial ministry. It co-operdtes with other churches in various ecumenical bodies in Scotland and beyond. In accordance with these aims, the Kirk Session of Stockethill Church, through worship, community building, teaching and service, seeks to enable its members, individually and corporately, to love their neighbours and reveal the Gospel of the Lord Jesus Christ in word and deed. Achievements and Performance Through five worshipping congregations and two small Community Groups, over 120 people (members, adherents and enquirers) meet regularly for worship, teaching and prayer, as well as to minister to each other and help each other minister to others. Courses, social events and individual discipleship relationships add to these opportunities. Others in the local community, the city and beyond, are primarily helped and served through individual art5 of kindness, love and prayer from congregation members, but opportunities also exist to provide services to the community in general through, for example, schools work, bereavement care, marriage preparation, family support and the general support of community-based programs. In 2025. the congregation ran a weekly children's club (Sams Clubl for thirty children, a Scripture Union group specifically for primary 7 children with 24 children attending, and regular Lunch Clubs forfamilies in the school holidays with up to 80 participants. All of these also involved volunteer helpers from the church. In 2025, the congregation employed a part-time Community Worker to Serve the local community and work in partnership with other agencies. A grant was received from The Trades Widows to help cover the cost of this POSt. The Kirk Session SOL¢ght some profes5i0nal support to help raise these funds and is pleased with the results to date f rom this arrangement. In accordance with Article l of the Articles Declaratory of the Constitution of the Church of Scotland in Matters Spiritual there is a commitment to work "for the advancement of the Kingdom of God throughout the world". Therefore, the mission and outreach of the congregation includes supporting work done by other Church of Scotland bodies and Christian-b3sed work done by other charities. A5 there are not sufficient resources to undertake the full extent of missions of this type at a local level that we would wish, it is more cost-effective and more appropriate, because of economies of scale, to support work being undertaken on a wider basis. This is done through retlring offerings at o¢Jr main services and through social events. Groups so sUPPOrted are chosen by the Congregation which commits to support them through prayer, correspondence, awareness-raising and in any other appropriate way. In 2025, Sisterland and Street Pastors were 5UPPOrted in this way. Flnancial Review The principal source of income is through regular giving of the church members. Membership has remained more or less constant, but giving increased by 17Yo. Gift aid giving increased by 28¥0 over the year, and cash offerings reduced by 3%. Tax recovered on gift aid donations reduced by 23¥0 due to repayment of a previous overclaim. Regular giving by standing order increased. The church may also apply to Trust Funds, grant awarders. local businesses etc. to seek funding for specific projects but does not engage in fund raising from individuals to whom it is called to minister, beyond its own members. Donations given by non-church members are used in the discretionary fund. Small donations are sometimes made by those who have used the servi￿$ of the minister at funerals and weddings. Reserves Policy The Kirk Se55ion's policy is to hold some reserves to provide some financial resilience, fund new initiative5 and the next stage of the development of the church, and to provide enouEh funds for the ongoing maintenance of the manse. The Kirk Session seeks to hold enough reserves to cover a year's worth of expenditure plu5 funds reserved to cover IT and other equipment and basic repairs to the manse. If the reserve5 were to fall below that level, the Kirk Session would review their Spending and bring the need for increased giving to the attention of the congregation. Heritable Property There are no heritable properties. The manse is vested in the General Trustees. Statement of Trustees, Responslbllltles The members of the Kirk Session must receive and approve financial statements which give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The church treasurer and members of the Session are responsible for keeping proper accounting records which on request, must reflect the financial position of the church at any t￿Me. Thi5 must be done to ensLsre that the financial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charitie5 Account Iscotlandl 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 5tep5 for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on thelr behalf, ag Session Clerk Date: 9 April 2026 New Stockethlll Church of Scotland Charity No. SC030587 reasurer Report of the Independent Examiner Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl 2(K)5 Act and the Charity's Accounts1Scotlandl Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts ReEulation5 does not apply. It is my responsibility to examine the accounts as required under section 44 111 Icl of the Act and to state whether particular matter5 have come to my attention. Basls of independent examlner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with thosè records. It a150 includes consideration of any unusual items or disclosures in the account5, 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 accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention l. which give5 me reasonable cause to believe that in any material respect, the requirements= to keep accounting records in accordance with Section 44llllal of the 2005 Att 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. Independent Examine Sian Edwards 15 Beechwood Road Aberdeen AB16 58L 9 April 2026 Oom o r* 4 P4 0 0 cooco oooco oooco 0000 coco coco 8 g 8 88888 oo 00 00000 000 8 8 8 0￿00 I I I Stockethill Church of Scotland Note5 to the Accounts l. Trustee Remuneration and Related Party Transactions Three trustees received reimbursement of expenses during the year. The total reimbursement of expenses was £5,002.69. One trustee received salary and pension contributions totalling £13,236.99. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. No payment was made to the minister regarding heat & light costs for the manse during the year. 2. Purposes of the Unrestricted, Designated Fund Alms fund.. This is a fund set aside to provi¢Je financial assistance to people in the parish. It is used at the discretion of the Minister. 3. Purposes of the Restricted, Designated Funds These are capital reserve funds for future spending in IT equipment. equipment for worship, manse repairs, training, special projects and community support projects. Income was from one source of Grant/Legacy and transfers from the General Fund. 4. Purpose of the Unrestrirted, Non-designated Fund This fund 15 used on a regular basis in order to achieve the objectives outlined in the Trustees, Annual Report. 5. Ministers. Stipends Ministers. stipends are paid in accordance with the national stipend scale, which is related to years of seNice. For the year under review, the minimum stipend was £32,433 and the maximum stipend in the fifth and subsequent year5 of service was £39,856. All Church of Scotland congregations ontribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer'5 contributions for National Insurance, pension and the Housing and Loan Fund. 6. Church of Scotland Investors Trust The market value of an investment in the Income Fund is £72,246.77,. cost is £75,636.93. 7. Third party collection held at year end No money was collected for third parties and not disbursed. o ct) m O Ln N o rrt n pj ooo m Ln ONLnm ¢y¢81080￿0rnO Ln W O Di ¢Ji ￿ oi rri tr4 Ln Ln J M 4 Ln en 0000000000 ooooooocoo 00000000000 Ln W ¢ 0000 Lfj Ln a) 0000 &oo￿L￿O￿￿o00OO ooooocoo ooooocoo 00000000000 to N Ln o ￿ m o Lrn M Ln O Ln ** Ln u) m r% U) N Ln o) O