The Church of Scotland
Rothienorman Parish Church
2025
RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No: 342050
Charity No: SC 032016
Reference and Administrative Information
2025
Charity Name: Rothienorman Parish Church
Charity Registration N $C032016 Congregation Referer 342050
Contact Address: Mrs A Forsyth Rothie Inn Farm Forgue Road Rothienorman Inverurie AB51 8YH
Trustees
Board Members
| Kirk Session | : | ||
|---|---|---|---|
| RevAlison Jaffrey —_Retired 31.08.2025 | Patricia Macintyre | ||
| Aileen Sutherland | Alfred Cormack _ | Retired 01.03.25 | |
| Caroline Knox | Hazel Riddell | Retired 01.03.25 | |
| lan Hall | Alastair C Forsyth | ||
| Isabel Forsyth | Alfred Cormack —Co-opted | Co-opted 10.09.25 | |
| Marion Ewenson | Margaret Wallace | Co-opted 04.11.25 | |
| Phyllis Milne | |||
| RevHughO'Brien | —01.09.25 |
Principal Office-bearers
| Interim Moderator | Rev Hugh O'Brien |
|---|---|
| Session Clerk | Marion Ewenson |
| Clerk to the Board: | Marion Ewenson |
| ChurchTreasurer: | AlisonForsyth(akaAliciaForsyth) |
| Independent Examiner | Bankers | Bankers |
|---|---|---|
| Mrs Susan Donald | Virgin Money | Bank of Scotland |
| 23 DunnydeerGardens | 1 Main Street | The Direct Business (802260) |
| INSCH | Turriff | PO Box 1000 |
| AB526NF | AB534AA | BX21LB |
2025
Page 2
Trustees’ Annual Report
Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. :
Organisational Structure
The Congregational Board is chaired by the minister and meets up to six times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which also meets four times a year is responsible for spiritual affairs within the church. The congregation is now part of a Grouping including another 5 Congregations. A Steering Group of minister and 2 representatives from each of these congregations has been formed to co-ordinate services that will be shared together across this Grouping beginning in 2025.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Worship is held every Sunday (weather permitting). Special services such as Summer and Christmas being jointly held with Fyvie Parish Church in alternating Churches. There are also special services for Weddings, Funerals and Baptisms. Communion services were held May and November. Special joint services and activities for the whole Grouping are now happening at least 4 times a year. For example: World Day of Prayer and Summer outdoor service.
2025
Page 3
Trustees’ Annual Report (cont.)
Year ended 31 December 2025
Achievements and Performance
A core group of worshippers who join together most Sundays for services. The numbers vary depending on the time of year due to the Parish being situated in a Rural Community. The joint services with Fyvie have continued in alternating churches at various times of the year. Highlights of the year included joint Grouping services and most notably the open air service at Daviot "Worship in the Woods". Other shared church events: Songs of Praise at Auchterless Auchaber; World Day of Prayer service, Minister's Retiral Service and Carol Service at Fyvie. A well attended Christingle on Christmas Eve was held in Rothienorman; and three RCMG Services: all of which were well supported
We have continued to use the AVI system to enable live streaming and recording of the Sunday services for those who cannot attend in person. Most services have regular online views. The children's services, where the Music Group take part are especially popular. Group leaders for RCMG undertake Safeguarding training and all appropriate permissions are in place for recording. We are finding new ways to connect with our parish and beyond in our online space.
Unfortunately our Minister was unable to conduct services from late January 25 and retired on the 31st August 25. Services went ahead for the remainder of the year. We are now supported by an Interim Moderator. Regular members have continued to support the church.
One new Board member was added and previous member reinstated.
During the year Church and grounds are checked on a regular basis, with members encouraged to report any faults. The Church building is kept in good repair with work completed as and when required. Congregation numbers have unavoidedly dropped reducing offerings. Fellowship gatherings, such as Scot's Night are well attended and are helping to ofset the reduction in weekly offerings.
Financial Review
The principal source of income comes from members using either Weekly Freewill Offering (WFO) envelopes or giving by Monthly Standing Order. 11 sets of WFO envelopes have been issued. Monthly Standing Orders are held for 11 members; 1 Quarterly; and 6 Annually; made a contribution. Gift Aid donations increased by £35.00 but Open Plate Offerings decreased by £335 leading to a decrease of £50 in Tax recovered; and WFO donations increased by £382. Overall donations, including Tax recovered, increased by £179. The generosity of the Congregation has enabled all payments to be processed in a timely manner. All Church of Scotland standing orders and invoices were paid when requested, as were all other costs. All expenses were met.
Interest from the Investor's Trust decreased to £ 1,442 (2024 £1,612)
Offerings for the Music Group (RCMG) are used to provided Recorders, bags and music for each child who comes to the group. Easter and Christmas gifts are also given to each child. And support is given towards heating bills. Number of children in RCMG fluctuates as does income but Music Group is self sufficient. Numbers greatly reduced from September which explains the drop in income.
Generous Legacy of £6,616 received. This was given to support the work of the Church in Rothienorman and was gratefully acknowledged.
The Asset of £637 is the Gift Aid and GASD claim for October to December 2025.
2025
Page 4
Trustees’ Annual Report (cont.)
Year ended 31 December 2025
Reserves Policy
It is the Trustees’ policy to hold reserves to cover a minimum of four months expenditure including designated funds in the General Account. At the year end the Church held unrestricted cash funds of £50,143 of which £33,890 is held in Investors Trust Deposit Account; and £1,994 designated for the Music Group held in the Sunday School account. The remaining balance of £14,259 represents approximately eight months expenditure.
There are no outstanding works to the upkeep and the fabric of the church building. Monies are available with the extra reserves in the Investors Trust Deposit Account when required.
The Sunday School designated fund of £ 1,994 is used for the promoting of outreach to children in the Parish through RCMG (Music Group). At present this fund is authorised for use by Treasurer and one Elder on behalf of the Music Group.
Statement of Trustees’ Responsibilities
The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 as amended by the Charities Accounts (Scotland) Amendment Regulations 2010, and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behaif,
{Ur PItwoorn
°
Marion Ewenson
Session Clerk
Date 18th February 2026
2025
Page 5
Independent Examiner's Report to the Trustees of Rothienorman Parish Church
| report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 07 to 11.
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 (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 as amended by the Charities Accounts (Scotland) Amendment Regulations 2010. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention fetherthan-disetosec-betow*}
- 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.
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Signed A@ Deovnrelol
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Name — Susan Donald
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Address: 23 Dunnydeer Gardens, Insch, AB52 6NF
Date (GQ /o3/Q(s * Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.
2025
Page 6
Rothienorman Parish Church Receipts and Payments Account
Year ended 31 December 2025
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|
|Funds|Funds|Funds|Total|Total|
|2025|2025|2025|2025|2024|
|Receipts|Note|£|£|£|£|£|
|Donations|3|15,193|15,193|15,129|
|Legacies|6,616|6,616|0|
|Activities|for|Generating|Funds|659|659|0|
|Bank|&|Deposit|interest|1,442|1,442|1,612|
|Investment|income|0|0|
|23,910|23,910|16,741|
|Donations|:|
|Weddings|&|Funerals|0|250|
|23,910|23,910|16,991|
|Sunday|School|469|469|806|
|Total|Receipts|24,379|24,379|17,797|
|Ce|
|Note|
|Payments|4|
|Costs|of|generating|funds|68|68|63|
|Charitable|activities|15,555|15,555|18,002|
|Governance|costs|
|Total|Payments|15,623|15,623|18,065|
|Excess|Receipts|over|
|Payments|for the year|8.756|8,756|(268)|
|Transfers|0|0|
|General|Trustees|0|0|
|Excess|of|Receipts|over|Payments|
|for the year|8,756|8,756|(268)|
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2025
Page 7
ROTHIENORMAN PARISH CHURCH
Statement of Balances
At 31 December 2025
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | £ | |
| Bank& Deposit Balances | 2 | |||||
| Bank& deposit balances | 41,387 | 41,387 | 41,655 | |||
| brought forward | ||||||
| Movement in year: | ||||||
| Excess ofReceipts overPayments | 8,756 | 8,756 | (268) | |||
| for the year | ||||||
| Bank & deposit balances | ||||||
| carried forward | 50,143 | 50,143 | 41,387 | |||
| Investments at market value | ||||||
| Assets | ||||||
| Gift Aid Receivable | 637 | 637 | 670 | |||
| 637 | 637 | 670 | ||||
| Liabilities | ||||||
| Fyvie Church | 0 | 6) | 0 | |||
| SSE Scottish Hydro | 0 | 0 | 0 | |||
| 0 | 0 | 0 |
The accounts were approved by the Kirk Session and Financial Board on 18th February 2026
For and on behalf of the Kirk Session and Financial Board
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JM. Lrewoor * Session Clerk
~
Treasurer
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2025
Page 8
ROTHIENORMAN PARISH CHURCH
Statement of Balances
Notes to the Accounts
- Trustee Remuneration and Related Party Transactions
Minister's Expenses £ 270
2. Movements in Funds
| At 1 Jan | At 31 Dec | At 31 Dec | |||||
|---|---|---|---|---|---|---|---|
| 2025 | Receipts | Payments | Transfers | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | - | £ | |
| Unrestricted funds | |||||||
| General Fund | 6,856 | 22,468 | 15,065 | 14,259 | 6,856 | ||
| Investors Trust (C of S) | 32,448 | 1,442 | 33,890 | 32,448 | |||
| Sunday School Fund | 2,083 | 469 | 558 | 1,994 | 2,083 | ||
| 41,387 | 24,379 | 15,623 | - | 50,143 | 41,387 | ||
| Restricted funds | |||||||
| Totalfunds | 41,387 | 24,379 | 15,623 | - | 50,143 | 41,387 |
Purposes of Designated Funds
General Fund: The Trustees have designated this fund for regular Income and Expenditure use and include a minimum of four months running costs to cover Standing Orders and Direct Debits and Organists remuneration.
Investors Trust: The Trustees have set aside these funds in Church of Scotland higher interest Deposit account to be used as required.
Sunday School Fund: These monies are designated for Children's Ministry, including the Music Group.
Purposes of Restricted Funds
The Church holds no restricted funds.
2025
Page 9
| Notes to theAccounts cont. | Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | |||
| 3. | Analysis of Donations | ||||||
| WFO Scheme (non Gift Aid) |
4,642 | 4,642 | 4,262 | ||||
| Gift Aid Donations | 6,800 | 6,800 | 6,765 | ||||
| Tax Recovered (Gift Aid Donations) | 2,821 | 2,821 | 2,871 | ||||
| Ordinary Offerings (Open Plate) | 780 | 780 | 1,116 | ||||
| Other Offerings, Donations etc | 150 | 150 | 115 | ||||
| 15,193 | 15,193 | 15,129 | |||||
| 4. | Analysis ofPayments | ||||||
| Costs ofgenerating funds | |||||||
| Offering envelopes | 68 | 68 | 63 | ||||
| Stewardship | |||||||
| 68 | 68 | 63 | |||||
| . | |||||||
| Charitable activities | |||||||
| Ministries & Mission allocation | 7,193 | 7,193 | 8,591 | ||||
| Presbytery dues | 638 | 638 | 485 | ||||
| Minister's expenses | 270 | 270 | 356 | ||||
| Pulpit supply | 0 | 0 | 364 | ||||
| Fabric repairs & maintenance | 1,354 | 1,354 | 1,428 | ||||
| Council Tax | 797 | 797 | 914 | ||||
| Heat and light | 964 | 964 | 512 | ||||
| Insurance | 863 | 863 | 831 | ||||
| AVi System | |||||||
| Organ & music | 2,672 | 2,672 | 2,181 | ||||
| Printing, stationery and postage | 34 | 34 | |||||
| Other expenses | 212 | 212 | 1,386 | ||||
| 14,997 | 14,997 | 17,048 | |||||
| Sunday School | 558 | 558 | 954 | ||||
| 45555 | 15,555 | 18,002 |
Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all Ministers' Stipends and Employer's Contributions for National Insurance, Pension and Housing and Loan Fund. Ministers’ Stipends are paid in accordancance 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 5th and subsequent years of service £39,856
Collections for Third Parties
2025
Page 10
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
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2025 2024
£ £
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost 6,978 6,978
Market Value of Balances at 31 December 10,709 10,215
REVENUE ACCOUNT
Credit Balance at 31 December 33,267 31,835
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2025
Page 11