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← Peterhead Congregational Church

2025-08-31-accounts

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Office of the Scottish Charity Regulator

Charity name PETERHEAD CONGREGATIONAL CHURCH

Other names charity is known Registered charity venibee $C040453 Charity’s principal address 94 Queen Street

PETERHEAD

Aberdeenshire

Postcode AB42 1TT

Names of the charity trustees on date of approval of Trustees’ Annual Report

not for whole year (or body) entitied Trustee name Office (if any) Dates acted if appointName of trustee person(if.any) 1. Richard Lovie

12 13 14 15 16 17 18

19

20

1 APPENDIX 1

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Reference and administration details

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Names|of all|other charity|trustees|during|the|period,|if any,|(for example, those who|resigned|part way| |through|the|financial|period)| |Name|Dates acted|if not for whole year| |Steve|Murray|Resigned|21% November 2024| |Robert Barron|Deceased|26" April 2025| |Structure,|governance|and|management|

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type of governing|document|The|charity|is|controlled|by|its|governing|document,|a deed|of|trust,|and|is| |constituted|as an|unincorporated|charity.| |Trustee|recruitment and|appointment|Appointment and|removal|is|in|accordance|with|the|deed|of trust.|

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Objectives|and|activities| |Charitable|purposes|The|purpose|of the|church|is|to|spread|the|Gospel.|The|church|is|a| |fellowship|in|faith,|in worship,|in|mutual|service|and|in|the|service|of| |humanity|in|the|community,|in|the|nation|and|in|the|world.| |Summary|of the|main|activities|The|church|seeks|to|advance|the|Gospel|through|our weekly|worship| |in|relation|to these|objects|services which|are open|to|all|people. We|hold|regular|mid week| |meetings,|Bible|studies|and|prayer|to|build|up|faith. We work|in|the| |community|through|school|assemblies and|school|visits|to|the|church. We| |regularly|take|part|in|services|in|care|homes|and|the|pastoral|care|offered| |to|those who|have|lost|loved|ones|and|to young|people|seeking|marriage.| |We|open|our doors|for worship|every|day|during|Holy|Week and|our| |town's|Scottish|Week.|

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2

APPENDIX 1

Achievements and performance

Once again as | write this report we must all give thanks to our gracious God who continues to pour His blessings into the life of our Church. We again are able to see the life of the Church grow through our online Services every Sunday and our midweek Bible Study on YouTube and also now on Facebook. We continue to witness incredible numbers of people watching our services each week from all over the country and many different parts of the world. It is such an important evangelical outreach along with the DVD ministry which continues to be delivered to many households each week. We have also seen additional new people attending Worship mornings and evenings. Thanks be to God. We are indebted as ever to our Fabric Committee who maintain our property to the very highest standard. Nothing is ever left undone and at the end of the financial year our buildings are in excellent condition ready for the oncoming winter. A new path has been laid leading to the entrance to the halls and this has improved the appearance and coupled with the new lighting which has been installed along the length of the path has made this entrance easily accessible and safer. The front elevation of the Church has also been floodlit which has enhanced the appearance of our building.

The minister and choir continue to visit Nursing Homes and over 300 children from one of the local schools visit the Church for services at Hatvest, Christmas, Easter and end of year.

James retired from the ministry at the end of February and Dustin was inducted at a Service on 1st March. We are thankful for James long, faithful and successful ministry in our Church. James has remained a member of the Church and has been helping Dustin to settle in his role of Minister. We are thankful for the appointment of a Minister who preaches the gospel and adheres to the Word of God

God has richly blessed us and we can see His hand at work in all we do. Let us hope and pray that we can serve Him in all that we do for the glory of His name.

Brief statement of the charity’s policy on We have had to access our Reserve Fund to cover one extraordinary reserves payment. Jt now stands at just over £79,000. We have started rebuilding the fund.

Details of any deficit

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3

Donated facilities and services (if any) | We donate the use of our halls for regular meetings of Christians Together in Peterhead. We do not set any charges for weddings, funerals or other religious activities.

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf ofthe charity’s trustees £ ( ie ¢-[Ah;][fo] Signature(s)

Full name(s) Stuart Johnson

Edwin Milne

Position (e.g. Chair) Treasurer

Trustee

, |

REGISTERED CHARITY NUMBER: SC040453

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED31 AUGUST 2025

FOR

PETERHEAD CONGREGATIONAL CHURCH

CHARTERED ACCOUNTANTS

www.bainhenryreid.co.uk

PETERHEAD CONGREGATIONAL CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page

Report of the Trustees

Independent Examiner's Report Statement of Financial Activities

Balance Sheet

Notes to the Financial Statements

Detailed Statement of Financial Activities

1 to 3 4 5 6 7 to Il 12

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ap
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PETERHEAD CONGREGATIONAL CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019).

OBJECTIVES AND ACTIVITIES Charitable Purposes Ihe purpose of the Church is to spread the Gospel. The Church is a fellowship in faith. in worship, in mutual service and in the service of humanity in the community. in the nation and in the world.

ACHIEVEMENTS AND PERFORMANCE

Activities and Achievements

Once again as I write this report we must all give thanks to our gracious God who continues to pour His blessings into the life of jour Church. We again are able to sce the life of the Church grow through our online Services every Sunday and our midweek Bible Study on YouTube and also now on Facebook. We continue to witness incredible numbers of people watching our services éach week from all over the country and many different parts of the world. It is such an important evangelical outreach along with | the DVD ministry which continues to be delivered to many households each week. We have also seen additional new people attending Worship mornings and evenings. Thanks be to God. We are indebted as ever to our Fabric Committee who maintain our property to the very highest standard. Nothing is ever |left undone and at the end of the financial year our buildings are in excellent condition ready for the oncoming winter. A new path jhas been laid leading to the entrance to the halls and this has improved the appearance and coupled with the new lighting which has been installed along the length of the path has made this entrance easily accessible and safer. The front elevation of the Church has also been floodlit which has enhanced the appearance of our building. The minister and choir continue to visit Nursing Homes and over 300 children from one of the local schools visit the Church | for services at Harvest. Christmas, Easter and end ofyear We are extremely grateful to our organists Robert, Rosemary and Jessie for all their help and dedication throughout the past. year. | We must thank our Minister who leads us through all our services, with extra services at Christmas and Easter. We had been praying for the Lord to provide a new Minister ever since James submitted his letter of Retiral to the Deacons Court. The Lord answered our prayers when in October a new minister was interviewed and appointed after preaching to the congregation at our morning Service. Following this Service the congregation voted and the appointment ofDustin Black was unanimously approved.

James retired from the ministry at the end of February and Dustin was inducted at a Service on Ist March. We are thankful for James long. faithful and successful ministry in our Church. James has remained a member of the Church and has been helping Dustin to settle in his role of Minister. We are thankful for the appointment of a Minister who preaches the gospel and adheres to the Word of God.

Dustin has moved to Peterhead with his wife Rachael and children Dustin aged six and Arabella aged three. The family are settling in well to life in Peterhead.

God has richly blessed us and we can see His hand at work in all we do. Let us hope and pray that we can serve Him in all that: we do for the glory of His name.

FINANCIAL REVIEW

Financial position

The results for the year and the financial position of the charity are as shown on the annexed financial statements.

Principal funding sources

The principal funding sources for the charity are offerings and donations.

Reserves policy

Unrestricted funds represent income not yet utilised in supporting the charity's objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Related parties

None of the Trustees receive remuneration or any other benefit from their work with the charity.

PETERHEAD CONGREGATIONAL CHURCH

in

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are) place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number S$C040453

Principal address

Mr S Johnson Horizon Longhaven Peterhead AB42 ONY

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||||| |---|---|---|---| |Trustees| |Mrs|S|Walker| |Mrs|M|Garfit| |J|Hooper| |S|Flowerdew| |Mrs|A|Tunley| |R|Barron|(deceased|26/4/25)| |R|Lovie| |D|Low| |E|Milne| |R|Mackie| |S|Murray|(resigned|21/11/24)|

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|||| |---|---|---| |Independent|Examiner| |lain|Arthur|FCCA| |Bain|Henry|Reid| |Chartered|Accountants| |28|Broad|Street| |Peterhead| |Aberdeenshire| |AB42|IBY|

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STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

,

PETERHEAD CONGREGATIONAL CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

Approved by order of the board of trustees on 7 April 2026 and signed on its behalf by:

Trustee Llc (Mlb,

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PETERHEAD CONGREGATIONAL CHURCH

I report on the accounts for the year ended 31 August 2025 set out on pages five to eleven.

Respective responsibilities of trustees and examiner

Ihe 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). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was 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 seeking explanations from you | as 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 connection with my examination, no matter has come to my attention :

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.

Lean

lain Arthur FCCA

The Association of Chartered Certified Accountants

Bain Henry Reid

Chartered Accountants 28 Broad Street Peterhead Aberdeenshire AB42 IBY

7 April 2026

.

PETERHEAD CONGREGATIONAL CHURCH

,

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

2025 2024
Unrestricted Restricted Total lotal
funds fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 114,983 2,546 117,529 110.048
Other trading activities 2 1,680 - 1,680 2,234
Investment income 3 3,887 - 3,887 3.038
Total 120,550 2,546 123,096 115.318
EXPENDITURE ON
Charitable activities
Expenditure
126,041 6,266 132,307 107.495
NET INCOME/(EXPENDITURE) (5,491) (3,720) (9,211) 7,823
Transfers between funds 8 (51) -
Net movement in funds (5,440) (3,771) (9,211) 7.823
RECONCILIATION OF FUNDS
otal funds brought forward 130,392 4,371 134,763 126.940
TOTALFUNDSCARRIEDFORWARD 124,952 600 125,552 134.763

Ihe notes form part ofthese financial statements >

Page 5

PETERHEAD CONGREGATIONAL CHURCH

BALANCE SHEET

31 AUGUST 2025

2025 2024
Unrestricted Restricted Total lotal
funds fund funds funds
Notes 3 i: £ f
CURRENT ASSETS
Cash at bank 125,312 600 125,912 135,123
CREDITORS
Amounts falling due within one year 7 (360) - (360) (360)
NET CURRENT ASSETS 124,952 600 125,552 134.763
TOTAL ASSETS LESS CURRENT LIABILITIES 124,952 600 125,552 134.763
NET ASSETS 124,952 600 125,552 134.763
FUNDS 8
Unrestricted funds 124,952 130,392
Restricted funds 600 4.371
TOTALFUNDS 125,552 134.763

Ihe financial statements were approved by the Board of Trustees and authorised for issue on 7 April 2026 and were signed on its behalf by:

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Trustee aN Helo
Els -
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The notes form part ofthese financial statements > Page 6

PETERHEAD CONGREGATIONAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

L. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statement have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS— 102). the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The trust constitutes a public benefit entity as defined by FRS 102.

Going concern

The trustees are of the opinion that there is sufficient resources available to continue the activities of the charity over the next 12 months. The trustees, therefore, have made an informed judgement, at the time of approving the financial statements. that there is a reasonable expectation that the charity has adequate resources to continue for the foreseeable future. As a result the trustees have continued to adopt the going concern basis of accounting in preparing these financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, itis probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in setthkement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Cash at bank and in hand

Cash at bank and in hand includes cash held with banking institutions.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result’ in transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

PETERHEAD CONGREGATIONAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2025

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
2025 2024
£ £
Fundraising 472 1.250
Other income 1,208 982
1,680 2,232
3. INVESTMENT INCOME
2025 2024
z f£
Depositaccountinterest 3,887 3.038
  1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees’ expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

5; STAFF COSTS

2025 2024
£ £
Wages and salaries 63,621 42.476
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted lotal
funds fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 105,203 4.845 110.048
Other trading activities 1.450 782 2,232
Investment income 3.038 - 3.038
Total 109,691 5,627 115.318
EXPENDITURE ON
Charitable activities
Expenditure
100.019 7,476 107,495
NET INCOME/(EXPENDITURE) 9.672 (1.849) 7.823
RECONCILIATION OF FUNDS
Total funds brought forward 120.720 6,220 126,940
TOTALFUNDSCARRIEDFORWARD 130,392 4.371 134.763

PETERHEAD CONGREGATIONAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

Fe CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Other creditors 360 360
8. MOVEMENT IN FUNDS
Net Transfers
movement between \t
At 1/9/24 in funds funds 31/8/25
£ a2 £ £
Unrestricted funds
General fund 38,683 (5,491) 12,029 45,221
Reserve fund 91,709 - (11,978) 79,731
130,392 (5,491) 51 124,952
Restricted funds
Restricted fund 4,371 (3,720) (51) 600
TOTAL FUNDS 134,763 (9,211) - 125,552
Net movement in funds. included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 120,550 (126,041) (5,491)
Restricted funds
Restricted fund 2,546 (6,266) (3,720)
TOTALFUNDS 123,096 (132,307) (9,211)

Comparatives for movement in funds

Net Transfers
movement between At
At 1/9/23 in funds funds 31/8/24
:: £ £ £
Unrestricted funds
General fund 33.917 9.672 (4.906) 38.683
Reserve fund 86.803 - 4.906 91.709
120.720 9.672 . 130,392
Restricted funds
Restricted fund 6.220 (1.849) - 4.371
TOTALFUNDS 126.940 7,823 - 134.763

PETERHEAD CONGREGATIONAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2025

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 109.691 (100.019) 9.672
Restricted funds
Restricted fund 5.627 (7.476) (1.849)
TOTAL FUNDS 115.318 (107.495) 7.823
A current year 12 months and prior year 12 months combined position is as follows:
Net Transfers
movement between At
At 1/9/23 in funds funds 31/8/25
£ £ £ £
Unrestricted funds
General fund 33.917 4.181 TAZ 45.221
Reserve fund 86.803 . (7.072) 79,731
120.720 4.181 51 124.952
Restricted funds
Restricted fund 6,220 (5.569) (51) 600
TOTALFUNDS 126.940 (1.388) - 125,552

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ ba
Unrestricted funds
General fund 230,241 (226,060) 4.181
Restricted funds
Restricted fund 8.173 (13.742) (5.569)
TOTALFUNDS 238.414 (239.802) (1.388)

PETERHEAD CONGREGATIONAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

9. RELATED PARTY DISCLOSURES

(here were no related party transactions for the year ended 31 August 2025

.

PETERHEAD CONGREGATIONAL CHURCH

,

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

2025 2024
£ 3
INCOME AND ENDOWMENTS
Donations and legacies
Offerings 78,626 80.258
Donations 25,912 17.590
Gift aid - tax recovered 12,991 12.200
117,529 110.048
Other trading activities
Fundraising 472 1.250
Other income 1,208 982
1,680 2.232
Investment income
Deposit account interest 3,887 3.038
Total incoming resources 123,096 115.318
EXPENDITURE
Charitable activities
Minister's salary and expenses 63,621 42.476
Insurance 3,342 2.986
Light and heat 9,034 10,193
Telephone 1,327 720
Publication. postage and stationery 2,934 2.738
Miscellaneous 23,509 11.446
Repairs and renewals 21,069 31.031
Cleaning 1,440 1.450
Church Anniversary expenditure 1,482 399
Transport costs 3,535 2,970
131,293 106,409
Support costs
Governance costs
Accountancy and payroll fees 1,014 1.086
Total resources expended 132,307 107.495
Net(expenditure)/income (9,211) 7,823

his page does not form part ofthe statutory financial statements