Osc
jamesmilne
cHARTE￿ED 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¢knO￿edge 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