Osc jamesmilne cHARTEED ACCOUNTANTS Clatt Auld Kirk IA company Ilmlted by guarantee) Reports and Flnanclal Statements for the year ended 30th November 2025 Company number SC161856 Reglslered charlty number SC037502
Clatt Auld Klrk Trustees, report for the year ended 30th November 2025 The Iruslg85 present their report and financial slalemenls for. Itje ygaf onded 30th Nov8mber 2025. Current Irustee9 Alexander D. Forbgs Iresigned 011051281 Brian J. Muirden Edward P. Rgid Leslie A. D. Smith William S. Wilson Contact address Newton Clall Hunlly Aberdeenshire AB54 4PE Recrultmenl and appolnlment of trustees Trustees are appointed or reappointed by the members as and when required. Governlng document The purposes and adminislralion arrangernents are sel out in the constilulion. Charllable purposo To preserve the former Clatt Parish Church and lo secure ils continued use for the good ol those living in the parish ol Clatt and its locality. The church is used lor weddings, funerals, and baplisrns, and functions are held lo raise funds lor the continued rnainlenance ol the church. Acllvltles and achlevements During the year funds w&re raised lor the upkeep ol Clatt Auld Kirk from hosting lundraislng aclivllies. Trustee remuneratlon and expenses The trust&es did not receive any remuneration or expenses during the year. Reserves As a result ol the surplus of £1,511 lor the year, the Kirk has unreslricled funds of 27,100 al the year end. The Kirk has subscribers, funds of £2,400 al the year end. Approved by the Trustees and slgned on their behalf on 104h 116 Brian Mulrden Tru$t99
Independent examlner's report to the trustees ot Clatt Auld Klrk I report on the accounts ol the Charity lor the year ended 30th November 2025 sel out on pages 4 - 8. Respeclive responslbllltles of Irusteès and examiner The Iruslees are responsible lor the preparation ol the accounts in accordance with the terms ol th9 Charities and Trustee Investment Iscollandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006. The charity trustees consider that the audit requirerNent ol Regulation 10111 lal lo Icl ol the Accounts Regulations do8s not apply. 11 is my responsibility lo examine the accounts as required under section 44111 Icl ol th8 Act and to slal8 whglher particular matters have come lo my attention. Bagls ot Independent examlner's slalement My examination is carried out in accordance with Regulation 11 of the Charities Aceounis (Scoilandl R8gulalions 2006. An examination includ8s a review ol the a¢¢ounling records kept by the charity and a comparison of the acc()unts presented with those records. It also includes consideration ol any unusual items or disclosures in the accounts, and seeks explanations from the Iruslegs concerning any such matters. The procedures undertaken do not provide all th& evidence that would bg required in an audit. anij ¢On5equenily I do not express an audit opinion on the view given by the accounts. Independent examlner's statement In the course ol my examination. no matter has come lo my attention which gives rne reasonable causg to believe that in any material respect the rgquiremgnls: lo keep accounting rgcords in accordance wtth Section 44111 lal of the 2005 Act and iegulalion 4 Of the 2006 Accounts Regulations, and to prepare accounts which accord wth the accounting records and comply with Regulallon 8 01 the 2006 Accounts Regulations have not been mel, or to which, in my opinion, attention should b8 drawn in order lo enable a proptrr understanding ol the accounts lo be reached. vid Minett Partner James Milne 5 High Street Inverurie A851 30A
Clall Auld Klrk Income and expendlture account and ststemenl of tlnanclal actlvltles For the year ended 30th Novgmber 2025 Notes 2025 2024 Income Grant Gross income from fundraising activities Interest received 3,183 142 3,601 154 Total Incomg 3,325 3,755 Expendlture Cost of generating funds Management and adminislralion costs Repairs and maintenance 1,268 546 1.072 517 1,814 1.589 Net movement In fund$ for the year f,511 2,166 Total fund$ brought forward Total funds carrled forward 7,989 5,823 7.989 9,500
Clalt Auld Klrk Balance sheet as al 30th November 2025 Notes 2025 2024 Flxed assets Tangible assets 929 929 Current assets Cash al bank and in hand 8,981 8,981 7,450 7,450 Credltors.. amounts falling due within one year Net current assets 410 390 8.571 7,060 7,989 Total asset$ less current Ilabllltles 9.500 Fundg Subscribers account Unreslricled funds 2,400 7.100 2,400 5,589 7,989 9,500 For the year ending 30th Novgmbgr 2025 the company was enlilled lo gxemplion from audit under Section 477 01 Ihg Companigs Act 2006 relatirTrg to small companies. DirecloTS' responsibili11gS'. The members have ngt required the Cornpany lo obtain an audit ol its financial 51alemenls for the year in question in accordanc& with Section 476., The directors a¢knOedge their responsibility lor complying wllh the Tequiremen15 01 the Act wfth respect lo aecounting records and the preparation of financial slalemenls., These linancial slalements have begn prepared in accordance with the provisions applicable lo compani&s subject to the small companies, regime and in accordance with FRS102 "The Financial Reporting Standard applicable in the UK and Republic ol Ireland" Approved by the Board of Trustees on 20& and signed on ils behalf. Brlan Mulrden Trustee
Clalt Auld Klrk Notes lo the flnanclal slalements for the year ended 30th November 2025 1 Accountlng pollcies Basls of preparation of flnanclal statemen1¥ The financial slalemenls have been prepargd in accordance with Accounting and Reporting by Charities: Slalement of Rgcommended Practice applicable lo charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 lelleclive 1 January 20151 (Charities SORP IFRS 1021, the Fin8neial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 and the Gompanies Act 2006. Income Income is included when the company is legally entitled lo the income and the amount can be quanlllied with rgasonable accuracy. Expendlture All expenditur& is Included on an accruals basls and has been classified under headings that aggregate all costs related lo that category. Costs of managlng and admlnlsterfng the charlty These represènt the finance, logal, accounting and other costs allribulable to the managemgnl ol the charity's assets, organisalional adminislralion and compliance with conslilulional and slalulory requirgmenls. Tanglble flxed assets No depreciation has been chargod on the building. Any depreciation charge would be immaterial. Restoratlon costs The church is considered lo be an inalienable asset and the costs ol rgsloring the Church to tts original slate hav& been taken lo the profil and loss account as incurred. The valug ol the church lo the communty is not reflected in financial terms. 2 Gross Income from fundralslng actlvltles Acliviligs lor generating funds include weddings, lungrals, youth festivals, Christmas carol sèrvices. open days gtc. 3 Cost of generatlng funds 2025 2024 Heal and light Insurance Event expenses 247 686 335 433 639
Clatt Auld Klrk Noles to the flnan¢lal stalements for the year ended 30th November 2025 4 Managemenl and adminlstratlon cost$ 2025 2024 Accountancy Bank interest and charges General 8xpensgS 428 118 408 109 546 517 5 Repalrs and malntenan¢e 2025 2024 Maintenance 5 Truslges remuneratlon and exponses None of the Iruslees received any remuneration or reimbursement ol expenses during the year. 6 Staff cos15 No stall costs are paiol by tho company. 7 Taxatlon The company has no liability lo corporation tax due to ils charitable status. 8 Tanglble Ilxed assets Bulldlng Cost and nei book value At 1 sl December 2024 and 30th November 2025 929 9 Credltors: amounts talllng due wlthln ong year 2025 2024 Other creditors 410 390 410 390 10 Subscrlbers funds 2025 2024 Al 1 sl December 2024 and 30th November 2025 2,400 2,400 Thg 18n Iruslees and two subscribers have each subscribed £200.
Clatt Auld Klrk Noles to the flnan¢lal 5ts1gments for the year ended 30th November 2025 11 Unrestrlcted fund5 2025 2024 Opening balance Movement in lolal funds lor the year Closing balance 5,589 1,511 3,423 2,168 7,100 5,589 12 Share capltal The company is limited by guarantee and does not have a share capital