The Church of Scotland Keith North, Newmill, Boharn] & Rothiemay Churches RECEIFfs AND PAYMENTS ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025 CoDgreg4tion No: 352085 Charity No: SC 03381M
KeRth North, Newmill, Boharnl, & Rothiemay Churches Receipts and Payments Accounts Year ended 31st December 2025 Table of Contents Pages Report of the TThteeS Independent Exonthier's Report Receipts and Payments Account io Statement of Balances li Notes to the Aceounts 12-15 Appendix 16
Kelth North, Nesvnthl, Boharni & Rothiemay Churches Trustees, Annual Report Ye8r ended 31 December 2025 11)e ttvstees preseni rhe annual pOrt and financial statements for the charity of Keith Nonh. Newmill. Boharn) & Rothiemay Churches for the year ended 31 December 2024. The financial statements have been prepared on a 'Receipts & Payments, b&sis and con)ply with the General Assembly Regulations for the cOngregatiot Finance, the Charities aod Trnsiee Investment {Scotiat} Ad 2005, th¢ Charities Accounts (S¢otland) Regulations 2(Ki5 (as amen(kd) and Accounting and Reporting by Charities: Statement of Recommended Pracllce applicable in the UK and Republic of Ireland published on 16 July 2014. Objecdves and ACtIdeS The Church of Scotland is Trinitarian in doctrine, reformed in traditi{ and Presbyterian in FK)lity. It exists to gI]fy God and to workforthe advancem¢nt of Christ's Kingdom throughout the worfd. As a national Church, it acknowledg¢s a distin¢tiv¢ ¢all and dury lo bring the ordinances of religion to the people of every parish of Scotland through a territorial ministry. It CO4)pereS with other Churches in various ecumenical bodies in Scotland and kyond. Vtslon Ststen)ent We are a churchfor alloges andstages in life. believing that the Church is made up ofoYdtAÉ people gaihering around their belief that Christ is Lord, makin8 them extraordlnary individuals. We aim fo know and 8row in Chrisi and ro Spre{ ihe Gospel News to ihe whol¢ community ihrough our worship, work al outreach by encouraging the congreg10# to their talenlsfor the care of euch oiher and the good of the communiry. We believe thatomrchmrch under Godshouldbe a eIrch where worslup ctm hap anywhere dnd anyiimt. We typicolly gaiher on a Sunday morning. but dlso meet other fimes dnd places during the week in study. conversation ondprayer. Otsr worship mst be relenI to OUT daily Itving, and we ntsrture a real desire lo come and shore in worship with cu-journeyers. In OUT worsknp and our living. we should refleci ihe love we shorefor omr rd with otherJ in our fellowship and ihe wider communiry. We aim io be accepring and io welcofftt into our ftllowship 05 Chrttst welcomed individua15. We ore all aware of ot4r Sin and fjjwrfcoming, and joyfully r¢¢ognis¢ Godsforgiveness avoilable to alL We realise Our internrtions wilh others in the conywvury reflect omr beliefs and values and we work toward reflecting ourfaith in our lives 'otstside' of churclL As a congregation we wide-ronging interests we take tht opportmnity lo bring ot4r faith ipuo ihoje inleTests througk otsractionsandinierdctions with others. We hope ourltfestyle con drnwo1he lofaith. We are a people seeking iofollow ike commondments of God. and enable otsrfvmilies and others we are in iouch to share these too. We weltome all into otsrfellt)wship oRd nwke sure there IS StopefoT Ptople to skare at a level tly are comfortable with. or that they need We to mainluinpeace and encomrage one another in ourlwrture. andwe toke safeguarding seriously. We seek ro meet the nee¢lf of a wide r<mge of experiertces ond abdihes. walknns alongside ihose wlw join omrfellowxhip. Through ourdedicarion to mission. we rtCO8nise tharjesus is ourLor4 andoursalvdtton, and wt art colled io SIre rhdt news. The Gospel implores to be salt, and 'light' it 15 Ihe love of Christ which calls MS inio mission. We have been Commissioned io go in ihe name of JesiLf With His power given ihrough the Holy Spirir. We envision that commissiorting is both local and global. We have been called ro share ourAaiih, being with Omrfellow brothers Qph sisters enabled through God wkn gifted us uniquely.
Keith North, Nevffliill, Boharn) & Rothiemay Churches Trustees, Annual Report Year ended 31 December Xi25 Vlslon Statement eontinued Our Mission Statement is: To iakt Chrisi's mission, minkTtry and life Irt all areL7J of OUT commwiity- ond beyondl Through involv% people at all levels in our congregatio Through increased co-operolion with omr neighbouring Churches t11 commtlnity partners Through Mtilising locally rhÉ particular resoMTceJ pnade dvailable to US through the foreNight and vrsion of ourbenefactors. Actlvities: Services of worship held every Sunday at I l.(K>am in K¢ith North Church. Services are also held at 9.30arn in Rothiemay Chuwh on the last Sunday of the month, and at 9.30am in Mulben Hall (Boharni) on the first Sunday of the month. There are also regul services at the local hospital. Turner Memorial. ihe car¢ homes of Glenisla ResideDtial Home. Weston View and at Taylor Court sheli¢red housing complex. Forn1 communion serviceB take place twice peryear. ID April/May and in (kwberlNovember. Home communion is offered to indiYidu818 unable lo attend a service. Ecumenical Holy Week serv?ccs and World Day of Prayer service5 are shared with neighFM)uring churches. This year we shared in a service held ai Keith North for the Prayers for Christian Unity. Six Sundays in the summer are shared jointly with Si Rufus, Botriphtiie and Grange congregation, three in Keith North and thre¢ ID Si Rufus. We also occasionally have joint services. A core Bible sdY group hk% met re8ularly throughout the year beginning with Parables of J¢5us, w¢ b¢gan the Church of Scotlaod resource Unpacking the Bible, we consid¢r¢d sorne of the won)en of the Bible. and the P3aluts. This group bas continued to k faithful. welcoming a few new ttrsons this year. Funeral ministry has been a meaningful ouir¢ach with 12 funerals conducted for the communily. The bereavement support group mei a few times throughout the year in 2025 at the manse. We had 3 baptisms in 2025 and a wedding (not held in ihe church as there is no floor). The session decided to hold the retre* in the chwch this year in hopes tbat a few more tolk rnight engage with it with the theme Who is CbTiSt for Us Today? We ¢onsider¢d L¢ctio Divina and Celtic Daily prdyer as well a5 tim¢ to pray individu8Jly. In June we were approached by th¢ Scortish Episcopal Church io hold a joint fundraiser- ¢eilidh. li was great fun and we anti¢ipate doing this again. Wc had a successful summer club in 2025. building on our efforts in 2024 wirh a few re1 enD)lees. This y¢or we those to hold a follow-up day in Oclober, although we opened it up lo all folk and not just the ODes who participaied in the club. We inieracred with the community again at the Keith Show this year. building on our theme from Holiday Club, LK>ve one Another. Many volunteers between the two churches mak¢ this a valuable recognition of our part in the communily. School chaplaincy continues to be a fulfilling aspeci of ministry. Assemblies a thared between the Minister and other local clergy with Keith Grammar Schwl, particularly at Christmas. Eastei and Remembrance and thc primary $chool in Keith is serviced by all local clergy. ti)0. Assemblies were also conductrd by th¢ ministrr Rothieniay aDd Newmill primaries in 2025 as wcll as speThding time in the classrooms.
Keith North, Newmill, Boharn) & Rothiemay Churches Trustees, Annual Report There is an active Guild gmup wbo m¢¢t monthly during the year as well as Tuesday Table who provide a soup and sweet lunch every week for many peopl¢ in the comTnunity. it is usual to have an average of 90 ppIe, the 100 person mark being broken sevcral times this past year. This group benefits both th08e requiring a hot meal and those cnjoying friendship and Company. Other weekty gTOUPS that meet in the church regularly include. daThcitLg for primary children. a 50 Walking Group, Alcoholics Anonymous, two toddler groups and a photography club. The Coat HangcrProject. provides a space for free coats to be collected fi)r ihose who wannth. Another outreach to the community is our qiiarterly publication, S¢riix. Each magazine has a theme and there are regular CODtributors with special guests being invited for ea¢h cdition. The ¢hw¢h also n)ak¢s Its excellent fa¢iliti¢s available other groups for a wide range of communiiy tiVitieS hosiing many Coffee mornings for diverse groups of people. Aehievements and PerfornwKe Wor5hlp Regular weekly worship numbers continue to remain steady. Yet 8gain. we are still awaitirtg a decision on buildings. meaning worship continue5 in the hall. Café church continues io be popular. and is held Friodically througbout the year. Keith North is havAng an avernge attendance of amund 30, Mulben 8 on average and at Rothiemay an averag¢ of 13. In addiiion, the Christingle at Rothiemay was very well supported, with more than 60 children and famili filling the s8nctu3ry. The church encourages rnembers to participate in worship, sharing readin door duty, flower delivery etc. and during the Y mgny people contribute in this way. Mtsslon & Mlni8try Developmenl With the r¢stswwr¢ of the Church of Scodand as a whole. Keith North, Nevmiill, Boham) and Rothicmay Iw become part of the Northeast and Northern Jsles, as Moray Pre$bCry ceased to exisi on 31 De¢emb¢r 2022. We formed aBasis of Pglish Grouping with St. Rufus. Botriphnie andGr2nge and a identificd a DcvelopJJ)CDt GTOUP comprised of 2 session members, the s¢ssion clerks and ministers. We are committed to having mission &8 part of our focus, regulatly taking up special collcction5 lo serve others both ID the community and around the world. Outreach ¢I)Ugh Thc5day Table is vitally important. &8 is continuing work with the pupils. The congregation's website is now active with a new site having been built, content has been added, and 15 regularly maintained. S(Kiai media (Facebook) is in operation to invi individuals 10 events and the intent is to make follL aware of our activiry and invit themtopartt¢ipate. ThcmiDisfrr bas the opportunity to broadcast over Keith Community Radio. The Kirk Shoploffice The Kirk Shop and office enhances its place as a daily Church-bAsed focus for the community. It is staffed mainly by volunte¢rs from th¢ ¢ommunity as wcll as the congrcgation and is managed by a part-time shop manager. It is effectively ttle town's Fair Trade ceDtr¢, Christian b(K)kshop. and the congregation's adMintstrlv¢ ¢¢ntr¢. The stk held in the shop 1$ varied ¥JNI is continually being renew¢d with Fair Trade food and PTodu¢¢b from a¢ros¥ the globe. This has helped to bring more awareness of Fair Trade io the ¢onunuDiiy. The Kiyk Shop ai80 serves as one of the local eollection points for the local foodbank. We hAve employed A secreiary post to impD)ve OUT communication throughout the parish. We also hired a treasurer that works out of the Kirk Shop about 10 hours a week.
Keith North, Newm1 Boharni & RothjenY Churches Trstee8, Annual Report Yr ended 31 December 2025 The Robert W. Garrow Trust FWMI This restricted fun¢ e51ablished as a Trust through the will of Rob¢rt W. Garrow in 1982. used to be a separate registered charity (Scottish Clwities No SCOO5261). During 2016. on the advice of th¢ a]urch of Scotland Law DepaJtmenl, it was btought into the %¢ounts of Keith North. Newmill. Boharni and Rothiemay ChuTch of ScotlaDd. Il is in thc forni of an endowment, with only the interest iwom¢- and not the capital- being available for use by the congr¢g8tion under the aegis of the Kirk Session. It is rccognised as r¢5ttictrd due to the restiictiolls placed on its uses by the donor. it can only bc used loclY in supwi of ministry. mission and fabric. Its trustees are the Minister and Kirk Session. The TnL%tees are yes>n8]b]e, along wilh Church of Scotland InvestOT8 Trust, for the investhient strate8y and income generated,. spending decisions tsken by the KiTk Session. Income from this fund remain sieady and is suffA¢ieni to Cover the (living lo Grow commitmcnt (Formerly Ministy and Mission) lo Central ¢hurth. Financial Revie The principal scNllce of income is the weekly offuings and stsnding order8, (held with Bank of Swtland and Virgin Moneyl and have remained conslant over lh¢ lost f¢w years around £30,(M)O. Tax recovered on Gift Aid is claimed on a regular basis and amounted 10 £8(KKI. Income from use of Premises and bank desIts have raised around £2,5. We are $upp(Ated thrnugho the year by the Robert W Gatrow Trust and a recent generous bequest fTom Mary Mayer. The dividend income from the rrnst matches last year's figure of £87,003 and the MissAon and Minisry contril)uiion rose by 12% to £68,115. Dwing the prepatiOn of the accounts it was not¢d that the Consolidated Fabric Furwj (Revenue) held on behalf of ihc congregation by the Church of Scodand Genual TNstees was reported in the accounts with a balance brought forward from the pVIouS yeaT of £89,685. As per Church of Scotland guidance. this type of fund requires to be recorded WiEhin the apFndix to the accounts and not within the overall balancc of funds hcld by the Congregation and on this basis a reallocation ]w been made to remove the balance. The closing balan¢¢ of th¢ fund 45 Ot 31" tk¢emb¢r 2025 of £100,907 ha8 been recorded in the appendix. Reserves Pollcy It is the Trustees. policy not to hold significani funds bk in r¢serve: what is given and Taised for the work of the Chh is us¢d for that PUTP)se. Thett is still major expenditure in prospect at ihe present time with the continuing uncertainty of repaiTS and n0VationS to the church sanctuary. Discussion8 are still in progtess as to the besi way io raise the I¢ssary funds for the San¢wary repairs including grants. reserves and tsrgetrd fundraising. £36,242 was also held in restricted funds provithd for the puSeS set out in No* 2.
Kelth North, Newn11, Boharni & Roth[enY Churches Trustees, Annual Report Yegr ended 31 December 2025 Structure> Governance and Management Governing Docwnent The Church is administered in a¢coTdan¢e with the rnis of the Unitary Constitution of the Church of Scotland. Recrultment and Apw)IntD)enl of Trtee8 Members of the Kirk Session are the clwity thjstees. The Kirk Session members e the elders of the church and are chosen from those members of the church who are considered to have the propriate gifts and skills. The minister, who is a member of the Kirk Session. elected by the congregation and inducted by Presbytery. OrgaDisational Slrnctwe The Kirk Session. which nornially meeis seven times a year. is responsible for spiritual and temp)ral affairs within the Church, and also for the Robert W. Garrow TTht Fund who%e Trustees are the MinisteT and members of the Kirk Session. Reference and Administrative Infornthtion Charity Name: Keith NO Neivmill, Boharm & Rothiemay Charlty Retratlon Number: SC033804 Congreg4don Reference No: 352085 Contaet Addrw: The Church Office 192 Mid Street Kelth AB55 5BQ
Keith North, NeTrYmill, Boharni & Rothiemay Church&s Trustees> Annual Report Year ended 31 December 2025 Trustees Klrk S{0 Addison, Kathleen BartletL Rachel Brown, Krista Buchan, Elizabeth Copp, Elizabeth Dey. Margaret Fearns. Joyce For(L Sheila G[10Ch, Sandra Gordon, Judy Harrington, Deirdre Harrington, John Ha0p, Elizabeth Henderson. Lorna Hutchison. Katherine Johnston, Sheila McAndie, Jackle McHardy, Hugh Milne, Fod)es Milton, Wendy Mitchell. Arlene Murphy, Lesley Nicoll, Mariory Nicoll, Stephen Papiransky, Helen Papiransky, Michael Pates, Linda Rbynas, George Ross, Annabel Shand, Susan Stephen, Lorna Sutherland, Rosemary Webster, Claire Rev Dr Amy Bender
Keith Nortlb NewmilL BohAm & Rothiemay Churches Tntees, Annual Report Year ended 31 December 2025 Prffinciple offic bearers Minister.. Rev Dt Amy Bender Session Cle. Mrs Ktista Brown Tre&8urer.' Arlene Mitchell Jndependent Ex Mr Ronnle Btrnle FCCA SBP Acc[lltants & Business Advis¢rs 27 Finlayson Street, Fraserburgh, AB43 93Q Bankers Bank of Scotland 196 Mid Streei Keith AB55 5BQ
Kdth Nort1 Newmlll, Bohann & Rothlemay Churches Thtees? Annual Report Year ended 31 December 2025 Statement of Trustee5' RespoL%ibilities Charity law requires ihe trustees to prepare financial statements for each financial year which show a true and fair view of the stale of affai of the charity and its financial a¢tivities for that period. In pr¢parin8 thos¢ finw¢ial Sialements. the trnsiees are Tequired to". Seleci suitable accounting policics and then apply th¢m CmLSiStendy: Make judgements and estima that are reasonable and ptudenl. Sthte whether appli¢abl¢ ac¢ounting standards and siaremenLS of recommended practice have been followed, subj¢et to any d¢partur¢s disclosed ood explained in the financial statements; and Prepare the financial statements on a going concern ba815 UDles8 it is inappropriate to FKesume that the charity will continue in opeTrtional existenc¢. The ttuslees are responsible for keeping proper accounting records which disclose with r&2sonable accuracy at any time the financial posiuon of the chatity and to enable them to ensll that the finan¢ial statements comply with the Cbarities and Tnlstee Investment {Scodondl Aci 2W5 and the Charities Accounts IScotlaThdl Regulations 2006. They are also responsible for safeguarding the assets of the charity and hencc for taking re&%onable stcps for the prevention and deCtion of fraud and oth¢r irregularities. Approved by the TTus*es and 8igned on their bchajf, Rev Dr Amy Bender Mlntster Date: 2L 2021e KIista Brown Session Clerk Date: 2U w . 2b Arlene Mit¢hell 27_&-2ts
Independent Examiner's Report to the Trustees of Keith North, Newmill, Boharn) & ROthlenY Churches Year ended 31 December 2025 I report on the accounts of the charity for the year ended 31 December 2025 which are set out on page8 10 16. Rwectlve responslbil1t1 of trusteog And examiner The charity's trust5 are SponsIbl¢ for ihe preparation of th¢ accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity truse& consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to ¢xoJnine the accounts as required under seciion 44(1) (c) of the Aci and io state whether particular Matr8 have come to my attention. B1$ of independent examiner's statement My ¢xan]ination is carried oui in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An exarninatiun includes a review of the accounting records kept by tbe clwity 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 concen)ing any such matters. The procedures undertaken do not provide all the evidence that would be reqUId in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In th¢ Course of my examination. no matter has corne to my allention". l. which gives me re&sonable cause to believe that in any material respect the r¢quiTements: to k¢ep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 uf the 2(K16 Accounts. Regulations. and to prepare accounts which accord with the accounting records and comply with Regul&tion of the 2(K16 Accounts Regulations have not been met. or 2. to which, in my opinion, attenti.n should be drawn in order to eThable a proper underst of the aecounis to Signamre . Mr Ronnie Birnie, FCCA SBP Accountants & Business Adviser 27 Finlayson Street Fraserburgh AB43 9JQ D4te: 4-S-I
Kcith North. Ileivmill Boharm & Rothiemai Church Recei ts and Pai'ments Aceount Year ended 31 December 2025 UDrtStricted Rtstritltd EDdoivmtnt Fund 2025 Totsl 2025 2015 2025 2024 Recei Don81ions T?x ReLOVCTcd on GIAAid [k)Trati(5 A¢iivitlLE for CJeneratin8 Fund5 Fjank & Ikr11 Ibvethneni Note 29,838 29138 8,004 17.184 lJb32 87.158 32.007 8,7(H) 16.237 5,536 89.412 11.023 1,032 87,158 Othcr Incom¢ Sub Totlt4 Contr1tti9 fmm Lfjnycwv)n OrBanisatson5 Rlavu$e ofprertsL (rf8nt5. Seeds for Grom Weddings and F¢raIS Keiih Noth Resoration Fund Oihu Rx¢ipts 132,193 11.023 143,216 151 J92 1,400 5.¥74 490 10.200 5874 450 1261 1,239 lJ61 1339 Total ReceTpts 142,517 11.023 154540 162,672 Paiments Costs olgenering funds Charitsble a¢Eivittes Govenwnc¢ eos Othr pyments 4.239 146.477 1,140 2.570 2,668 61109 149.145 1,140 7,828 125.879 954 Total Payments 151,256 156.494 135Jll EACtss Df Receipts over Paymeots for tht year before trnnsfers (8,7391 5,785 12,9541 Z7,461 Nei Gath/(LOSsesI on Lmysthents 1&7391 S?85 12.9541 27,461 TrHsfers bttsvttn funds R¢Allo¢th)n of cOnlIdated FAbTit Fund 189.6851 (891851 Ex¢¢s1 ofReetlprJ ovtr PentS f<r the ytar (&739) 1833LKII 192th391 27161 R¢to•tiliAtioD of Bank & C5h bdanrey.. Totd Rank & C8sh halances bro&hI forward 390.S76 120.142 510.729 483,268 Totsl Bank & C8sb balances tArrled fDrAr 381037 343 4l&Q90 510.729 Note The Itl and F.xpeAdittLTe of the Robert W GBrrow T1 pr¢viou$ly r¢ported as a sep&1¢ clwity (SC0052611. At the tytsstee5 requesi the charily staius was closed by OSCR on 23rd sePtekn 2016 all fijnds bBin8 transferr•J from RathbonES lo the Church of Scotland Tru51ees Inestment Funds. Th¢se funds ate now ¢onsolidai¢d Restrictcd Funds wiihtn the Lon8reBationaJ A¢¢owlls 4nd all cOffi¢ and ¢xp¢ndiiur¢ relatin8 the fftjsi is now included thin these fthgth¢ial staments. IKome T&trd frtm th¢ inYcsim¢tys Is ¢rtdit¢d to a bank COUNt hcld locally whith 15 ported as U[trICd fund. Tr income fri)rn the Garrow thvetstmeThl funds tot8lIed £87.003 fortr ye8r with ¢xkKndiiureof£68,522. 10
Keith Triorth Newmlll Boharm & Rothlemav chUh Stalemtllt gf Balte5 Ai 31 Detember 2025 Tlthl 2DI nk Bbl for4 391J76 IlQ142 511,719 4e3208 Mwem¢nt ID year. Ex¢eJs of Re¢¢ twthe yeir ReilkniiDnofthc Fwd (29S4> 27I61 9.685> 41W 510.1IY z• kWGTttrTrgyL COSlnYeMtrsTn[l((rtr Irtd Chwrhol FDTrd R be Cbur¢hordTTrJrtIknnd1 1.651.596 65.446 314 l.WI744 60.524 3.Q24 Bw¢rwKy4NdFibric 1.7Z4.919 1,671.234 VundtD TanBble FL¥edknel 130.thxl 1.734 5045 I3D.I 4.811 51uL 140fv)8 GenEThITna 4,324 3.663 4.524 lThe4ccounts were ipprovrdbythe KirkStsLOn OTh 29th mch 2026 For and b¢Of the Kiyksessithl Rev.Dr AmyB¢Dder Kr* Brown
Keith North Newmill Boharni & Rothierna Church Year Ended 31 December 2025 Notts io the DurlD8 thcy¢xtrK NtiperEW¢1¢Iy¢davcllg&(KheAThThOWThn8lo£Y36I2W24.. £2,3J31. Aoco]danCe ¥YithCThur¢b ofSedkndteEU]ati(jDg4wkneabktoAll¢(thytg]ti,ts¢JITIx of£3,395 (2024.. £3.1691 WaiP3id ftr thc M4rtSL * Kcith knh NewnullBolunkn& RothkthayCbur¢h. Durin8 the ye•rone te1cce1ved wages f0ren¥loyewollSeiC¢swh1chlLaW£9671%>24.. £KIll. Notyu5t¢BW4PCT50TrT¢tste41 anY[¢T50n intyrin aTry¢(ffjrXL0TtrArffjthOn¢WQd ¥bythe¢h1rity l MovemeDts in Bank & Cgsh Balances &B•T & BakDctt atjl tt2025 Lk5iBnMi Fabri¢ Fund unres1rfl funds 01 (6,715} 5,4401 ($791 1685221 {151J61 cerlF] BRnkvfScod4Dd etserAIFuDd Money 16fyP17 108.103 1é9558 135,410 39Y76 87.1 142,517 ConwlidAied Fabri¢ IRPYe) aChOfsXiknJ D41tta9 TuesdayTAble 89h85 189.6851 {5.2381 {5,238) 142 11.0 189fi&5) EndoFmwrt (Re5trfc¢ed} Tothl B4nk & Cash SJO.729 1S3,$4 IIS6A94) 89h85) 41W e5 of Restricted Fund Cllidad Fa&ic ]nd{REVenUe> llxJt fuud54rnkn1d bythEthuTcbbfS<(thvd&ttcTkiTwuJleEs onb¢Wrfth¢ rtoted duyitil th¢pr¢IlortoE th¢2025 Artou) thai thes¢fupds should t fOP&nOfthBc(mea8ti0n3lb3jADeBbUt1Dtrad krewTtedbyway4Jf the &ppendi. The bAlènce brouthi fww8rd from2024 hastherefore been remo?] thE OverAll trAIBnCe offijthatsd thÈTrknAB at 31st reethb2025 1&rerted kn the chuythofsrI3ll DEFWitFund fullthaTe b2]d bythe(hofSclknnd GrneralTtU51ttI 5CIfiCally1rJ( ew TyTbk These (undsaxe 8erKYdd toprov¥Je hot and coJrwytothos¢ ill tt¢onxnuDiTyinzvd Rokn WGatT[hwTr(Eknl) Thii fuTrdis RobcrL WGbTMvTro%llDwit]knnd.CapiL41) Pur of D¢sl ted Fwjds Fuod.. TheTnutttBhve sct4sidcfunilB kn th mHintM8nce ofthc 12
Kelth North Ntwmlll Boh•rni & Rothlema LThurch 4rE otrs to 3. Analysts otRecelpts 20ts 2•ts 2025 WFO Scheme (rthQift 0) Glft aDOnat Recoytted on GJltAid lh10 (Op¢h Platt) ojio 19.122 19,113 15.910 8.7( 2.831 2.927 543 40.707 28] I,IS3 172 37042 Holidayciub & Keith ShDW 172 37.842 her &ioi 161 11.023 17,184 17.184 16.237 16,237 Bthk& Dept interest InvrMnMi Inc¥xlir-Dividcndsrtetiv¢d 1.0)2 87.1511 88.lgo S.536 89.412 94.948 R¢MWs¢ofPr¢mi 10.2(M) 5.874 s71 WeddiA8x and Funt1& K¢&th NorthReJiwathm fwlld Othrr RecNFrts 4%) 1239 IOJ24 iJ39 iOJ24 l(L7 Total Rectlpts 14U17 11.023 153 162ffj72 yXb2rIDll.0fl1?,j84 IDC4bJDEfrornthXwkStrQr£1Ol W*frOMTTkOfj 1.023. YXhErRe¢eys of£l3!9 wI¥h21TDOc'ICdC1£J.trl fMmGufjdTroM5& 13
Keith North Newmill Boharm & Rothiema Chureh Year Ended 31 December 2025 Notes to the Atcounts ¢ontinued 4. Anlyiis of yrnnts UDroitritted Rtttrided EndowJn¢nt Tol Totsls 2015 1025 2•25 2025 2•24 Costs of generaling fuDd5 OtTerin8envtlopes 350 350 2,570 7,642 4239 2,570 7.828 Ch8ritsble ctivitles Mini%kne5& MI551 allo1 Presbyterydues Mini51er'5 ¢xFn5¢3 Plllpii suryly OrganisilPI4Di# Supp (hher 5tsJfin8COSL%- Solarie4 NIC& Pen5wJn Fabr rerAiT5& maintenance thuncil Tax{Man5c& Shopl He&t 2nd light Wier CharB¢$ & IngufAnee ReprS & RehÈwals Lwl & Profe55ional Co515 Vehick & Equipment Hi Chutth offire¢xpEn5¢S Licenre5 Keith Sknow 68.115 6.640 936 68,115 6WIJ 936 71 60.647 2J53 5.859 19.926 10.407 5.803 4519 7,284 2266 8,572 3.5 18.OS) -5,921 5.164 19,926 IDA32 5303 4J19 8.784 U94 8J72 25 1.500 128 9,708 2J53 .675 1kn75 (ISS) I,W3 50 78 Pntin&coylll publitiry& 8dvGtssinB Holidayclub Ctherexpens¢5 Guild Ptoj¢ds& 5ubs¢rioions 1.083 155 Iss 810 381 2J22 1.105 J,•07 149,145 tXiJwH) to Ch¥iiies 373 146,477 634 2,668 523 125,879 Governance costs Indewdentexthniner's fett% 1.1411 954 1.140 1.141 954 Other p8yN¢nts Purckne of a&%ets Pur¢has¢ C*f Losn Ir¢tofrep#5wnL%I IEkn)I IfAK>I 16001 550 550 TDtsI P4ym¢nts 151.256 5238 156,494 135211 14
Keith North Newmill Boharm & Rothiema Chu Year Ended 31 December 2025 Notes to the Aecounts Continued Minister's Stlpend All Church of scotld conmation5 ¢tintrtbule ttrthe National Fund which bEars the costs ofa]I 75tr5. 5tipetth and employer's cOntribtiO[lS fibr national insuranc4 [510 and hOing al loan fund. Minister5, StiFnds are paid in accordance with the natiollal Siipend SCe, which is related to yea[5 of5w¥i¢e. FOT th¢ yr revi¢w tlK millinum stirKryJ wa5 2,435 aThJ the ma¥imwtJ sup¢nd lin th¢ fifth and subyeqwmyeaTS1 £39,856. No cmployr£ ¢4rncdovcr £6O.0W. All Church of Scotland con8rcgaiion5 are T¢quirtd to pay directly 10 Ihe Local Aulhority the assesscd Council Tax in respectof th¢ir m¢$. In yeor und¢r r¢vi¢w £3.169 was p8id for the Mans¢ CouJKil Tax and £1.995 foT th¢ ShopiOffi¢¢ CLwncil Ta¥. Collections for Tbird P*rtie8 2025 2024 ristian Aid Moray sch)1 Bank Cr055r2ach Myj)M Aid Appeal MAF K¢ith CArtc¢r Link Kciih Housc Fire Appeal Spu[L5(LYj Run in uid uf Cru55Rea¢h 606 38 54 97 552 28 47 271 2(Nl 129 1,023 15
Keith North Newmli l Boharrn & Rothiema Church Year Ended 31 Deetmbtr 2025 APPLryDIX FUNDS HLLD OJ¥ BEHALF OF THE CONGREGATION BY THE CHLRCH OFSCOTLAND GEYE114L TRUSTEKS CoDsolidated Fabrir Fund 2025 2024 2023 2122 CAPITAL ACCoUT 56 C1rDh Fund Dysii Fw Credit Balancegbeld 31 Drmber25 co 41.344 41.345 41.345 Gwh Fu Ip)m¢ FNtt4 De511 Fund lth VaivE ofB4lpn5sEJj tbEr25 6i.446 60.524 57.663 61.247 REVENUE ACCOU Credit ¢¢81 31 tk¢emLw 2J 59.é85 64.67J TEMPORARY AccouNr cE BaIRCl31 tkrrfftbrt 25