FREE CHURCH ofSCOTLAND Gardenstown New Church Accounts for the year ended 31st December 2025 RECEIPTS AND PAYMENTS ACCOUNTS Charity No . SC047063 Reference and Administrative Information Charity Name: Gardenstown New Church Charity Registration Number: SC047063 Contact Address: Marilyn Paterson 7 Colleonard Crescent Banff AB45 IDF Kirk Session Rev. Robin Gray Mr John Watt Mr George R West Mr John Scott Mr Kenneth Reid Mr Stephen Buwert Finance Committee Mr George Slater Ms Kathleen Smith Mr Sam Hewitt Mrs Susan Reid Mr Donald Martin The above named Kirk Session and Finance Committee Members are also trustees of Gardenstown Church Trust which holds Gardenstown Church and Manse. Principal Office-bearers Minister: Session Clerk Clerk to the Board: Church Treasurer: Rev Robin Gray George R West John Watt Marilyn Paterson Independent Examiner Bankers Virgin Money 26 West High Street Inverurie AB513SL Solicitors Blackadders LLP l O Euclid Crescent Dundee DDI IAG Page I Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the ternis of the Deed of Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session and the Finance Committee 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 Finance Committee 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. Organisational Structure The Finance Committee is chaired by the minister and meets eight times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which meets six times a year is responsible for spiritual affairs within the church. Objectives and Activities The Church's purpose is the promotion of religion in Scotland and the world for the public benefit through the maintenance in Gardenstown and the surrounding area of a body of Christian believers adhering to the basis of faith and engaged in serving God through worship, discipling, pastoral care and outreach. Weeldy services are also posted online using You Tube. Lords Day Morning Worship I l am (Creche Available) Sunday Club 11.15 am Evening Worship 6pm Little Rainbows Club mums and tots. Mondays 10-12pm tcrn] time Wednesday & Tuesday House Group bible studies ShLItLr - tccns in Church hall 7:00pm to 9:30pm on Thursdays Octobcr through March Wednesday Prayer Meeting 7pm Trustees, Annual Report (cont) Year ended 31 December 2025 Achievements and Performance Page ? Sunday Services and Bible Study Although church membership slands at 52, over 80 pcople, worship rcgularly cach Sunday. Rcccntly we are sccing more young couplc.s and new people to thc village attending, Icading lo cncouragcmcnl among the church mcmbcrs. lThe Wethicsday nighi Prayer meL'ling is altcndcd by around 14 mcinbers. Sunday Club The Sunday Club mcct.s in Church every Sunday (cxcept school holidays) at I I.00am. It is held in the Church hall ,qnd lasts for I hour. Thcrc arc 33 children on thc rcgisler, and we havc up lo 31 chilthcn atlcnding. Some parents and grandparents have been aiicnding the morning scrvicc. Our lime with children is spent sharing the mcssage of the Bible and it's rclcvancc to them today. Wc use song, praycr, drama, mime, craft and qui72es. For part of our time iogcther, we split into small groups or "classes" when a leacher will look at part of God's word with thc childrcn, following a series of Icssons produced by Go Teach. The 3 main events during the year arc the annual picnic, hcld on a Saturday in mid-June, followed on the Sunday by the "Open Sunday School" whcn parents and familics are invited to aitcn(L and the Christmas social when thc children present the Christsnas message in song and drama in a special service held in Church. Little Rainbow Club Up to 14 parents and 21 children with other helpcrs meet for fcllowship and tca on Mondays l 0-12pm tcrm time. Shelter The Shelter has 3 core members with assistance from around 12 other Church members to organisc activities both in and away from the Church for up to 24 tccnagers. 'The Shclicr con.SlSls of fun time with a quiet period to pass a short message to the Chilthen on our Christian faith. We also providc fast food and a tuck shop for the children. Housegroups Flouse groups meet on Tuesday am for Bible study and fellowship. Congregational Worker The appointment of Stephen Buwert (part time) is adding to and developing our general Church outreach. With supper being included on a Sunday evening the last Sunday of each month. Trustees, Annual Report (cont) Year ended 31 December 2025 Financial Review The principle source of income is usually by weekly online offerings and has been since the pandemic, but there is still cash offerings at every service. Gift aid donors stands at 16. Reserves Policy It is the Trustees, policy to maintain a substantial fabric fund (£49435), but to trust the Lord's provision for ongoing requirements. Any specific needs are presented to the congregation who have always been willing to respond to a special offering request. The Church also holds a total of £22112 in restricted funds which have been provided for the purposes specified in note 3 of the accounts. Basis of Accounting These accounts have been prepared on the Reccipts and Payments basis in accordance with the Charities and Trustee Invcstmenl (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). Statement of Trustees, Responsibilities Page 3 Sunday Services and Bible Study Although church membership stands at 52, over 80 people, worship regularly each Sunday. Recently we are seeing more young couples and new people to the village attendin& leading to encouragemcnt among the church members. The Wethiesday night Prayer meeting is attended by around 14 mcmbers. Sunday Club The Sunday Club mcets in Church every Sunday (except school holidays) at I I.00am. It is held in the Church hall and lasts for I hour. There arc 33 children on the register, and we have up to 31 children attending. Some parents and grandparents have been attending thc morning service. Our time with children is spent sharing the me&sage of the Bible and il's relevance to them today. We use son& prdyer, dram4 mime, craft and quizzes. For part of our time iogether, we split into small groups or "classes" when a teacher will look at part of God's word with the children, following a series of lessons produced by Go Teach. The 3 main events during the year are the annual picnic, held on a Saturday in mid-June, followed on the Sunday by the "Open Sunday School" when parents and families are invited to atten(L and the Chrisimas social when the chi]dren present the Christmas message in song and drama in a special service held in Church. Little Rainbow Club Up to 14 parents and 21 children with other helpers meet for fellowship and tea on Mondays l (kl 2pm tern] time. Shelter The Shelter has 3 core members with assistance from around 12 other Church members to organise activities both in and away from the Church for up to 24 teenagers. The Shelter consists of fun time with a quiet period to pass a short message to the Chilthen on our Christian faith. We also provide fast food and a tuck shop for the children. Housegroups House groups meet on Tuesday am for Bil>le study and fellowship. Congregational Worker The appointment of Stephen Buwert (part time) is adding to and developing our general Church outreach. With supper being included on a Sunday evening the last Sunday of each month. Trustees, Annual Report (cont) Year ended 31 December 2025 Financial Review The principle source of income is usually by weekly online o(Terings and has been since the pandemic, but there is still cash offerings at every service. Gift aid donors sL2nds at 16. Reserves Policy It is the Trustees, policy to maintain a subsiantial fabric fund (£49435), but to trust the Lord's provision for ongoing requirements. Any specific needs are presented to the congregation who have always been willing to respond to a special ofTering request. The Church also holds a totsl of £22112 in restricted funds which have been provided for the purposes specified in note 3 of the accounts. Basis of Accounting These accounts have becn prcpared on the Receipts and Payments b&sis in accordance with the Charitics and TnLSlee Investmcnt (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulaiions 2006 (as amended). Statement of Trustees, Responsibilities Page 3 The members of the Finance Commiltcc must prepare fmancial statemcnls which give suificicnt detail 10 cnable an appreciation of the transactions of the Church during the financial ycar. lThc mcmbcrs of thc Finance Committcc arc reswtLsible for keeping proper accounling records which, on requesl, rn￿$1 reflect the financial posiiion of the Church at thal timc. This must be donc 10 ensurc that the fmancial statemcnts comply with thc Charitics and Trusiec Invcstmcnt (Scoiland) Act 2005, Ihc Charilies Accounts (Scoiland) Regulalions 2006. They are also reS￿)￿S]ble for safeguarding the assets of thc Church and must takc reasonable steps for the prevention an(Vor deteciion of fraud and c)thcr irrcgularilies. Approved by the Trustees and signed on their behalf, George R West Session Clerk 11-5-202 Date...... Page 4 Independent Examiner's Report to the Trustees of Gardenstown New Church I report on the accounts of the charity for (he year ended 31st December 2025 which are set out on pages 6 to 10 Respectii'e respon.sibilities 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. Tlie charity trustees consider that the audit requirement of Regulation 10(I) (d) of the Accounts Regiulations 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 I l 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 audiL and consequently I 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 to cause me concern. 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 mel or to which, in my opinion, attention should be thawn in order to enable a proper undersLanding of the accounts to be reached. Name IlkAN) SN ITI I Address: £6 C&SI LLKI- ILL]JQiq E Date A,Jib Pagye 5 Gardenstown New Church Recei ts and Pa ments Account Year ended 31st December 2025 Unrestricted Restricted Funds Funds Designated Funds Totsl 2025 Totsl 2025 2025 2025 2024 Recei OITerings Gift Aid Notc 14558 12810 27368 20388 57730 11011 68741 83030 LadiLS Fcllowship Sunday Club 465 1398 1398 3305 72288 23820.6 1398 97507 107188 Fabric Fund Liiilc Rainbow Club Benevolcnt Fund Sheltcr 62060 62060 4866 463 463 2081 576 576 284 Othcr Receipts Tax Reclaim Total Recei ts 360 360 5634 15493 3491 28351 5000 23984 184950 27814 147867 88141 68458 ments Fabric Fund Little Rainbow Club Charitable activities Sunday Club Ladies Fellowship Shelter 41195 41195 11816 571 1828 1828 95930 95930 121763 1342 1342 ?549 1320 731 731 43 Bencvolent Fund Missionary Society Fund Total Pa ments 244 ?44 36364 39166 36364 35913 95930 42537 177633 173975 Excess of Receipts over Payments for the year before transfers -7789 -10815 25921 7317 -26108 Transfers Excess of Receipts over Payments for the year -7789 -10815 25921 7317 -26108 Page 6 Gardenstown New Church Statement of Balances Year ended 31st December 2025 Unrestricted Rcstricted Funds Funds Desi%nated Funds Total Total 2025 2025 2025 2025 2n24 Notc Bank & De osit Balances Bank & deposit balances brought forward 34418 32927 25623 92968 119078 Movement in year: Excess of Reccipts over Payments for the yc( -7789 -10815 25921 7317 -26108 Bank & deposit balances carried forward 26629 22112 51544 100285 92970 Assets Liabilities Cosl of repair not yet billed The accounts were approved by the Kirk Session and Financial Board on For and on behalf of the Kirk Session and Financial Board Session Clerk Treasurer Pagye 7 Gardenstown New Church Statement of Balances Notes to the Accounts 2. Trustee Remuneration and Related Party Transactions During the year 2025 Rev Robin Gray received reimbursement of expenses for use of car £693.90 and for telephone £180. Gardenstown New Church also paid Manse council tax £3326.97. 3. Movements in Funds AtlJan At 31 Dec 2025 2025 Receipts Payments Transfers Designated funds tadies Fcllowship Sunday Club Designated Fabric Fund 1068 1068 985 1398 1342 1041 23570 67060 41195 49435 25623 68458 42537 51544 General Fund (Unrestricted) 34418 88141 95930 26629 Restricted funds Benevolent Fund Missionary Society Fund Shelter Little Rainbow Club 3192 244 2948 17816 26868 27312 36364 859 576 731 704 2008 463 1828 644 32927 28351 39166 22112 Total funds 92968 184950 177633 100285 Pur oses of Desi nated Funds Fabric Fund: For upkeep of Church and Manse Ladies Fellowship Fund: This is used for speakers expenses with the surplus donated to general fund. Sunday Club Fund: This fund is for Sunday Club purposes only. oses of Restricted Funds Shelter Fund: To be used for purchasing equipment and ongoing expenses of Shelter. Benevolent Fund: Is a fund to provide monies for the needy in the parish. Missionary Fund: Is a fund set up for special collections for 3rd parties Little Rainbow Club Fund . To purchase equipment and pay ongoing expenses Page 8 Unrc.strictcd Restricted Fun(J5 Funds Dcsignalcd Funds 2025 Total Totsl 2025 2025 2025 2024 4 Analysis of Donalions Gift Aid Donation.s Tax RccovcrL'd on Gill Aid DoIidiions Ordinary OITcrin&s (Opcn Plate) Other OITcrings, Donaiions,Refunds,ctc Ladies Fcllowship Sunday Club mis.sionary Fund (open plate.) Bcncvolcni Fund Shclter Little Rainbow Club rdbric fund 57730 11011 68741 83030 15493 3491 18984 27814 14558 14558 14519 360 360 5634 465 1398 1398 3305 12810 12810 5869 576 576 284 463 463 2081 67060 67060 4866 88141 28351 68458 184950 147867 5. Anatysis of Payments 6 Charitable Activities Remittanccs to Central funds Minisier's Expenses (car, tel & course) Congregational Worker Council Tax Pulpit supply Repairs& maintenance Fabric Amenities (Kitche￿ etc) Heat and light Insurance 59864 59864 46554 874 874 1885 5297 5297 5926 3327 3327 3048 1840 1840 2602 5237 5237 5119 41195 41195 11816 450 450 970 7754 7754 6978 612 612 615 Water 1259 1259 Prin(in& stationery, postage & subs Sunday Club Ladies Fellowship Shelter Missionary Fund Benevolent Fund Little Rainbow Club Donations to other congregations or organisations 21 21 289 1342 1342 2549 1320 731 731 43 36364 36364 35913 244 244 1828 1828 571 1000 808 808 761 CCLI Licence The Record & Study books Other expenses (various) Mission Levy Church Trust - InsurLU]ce Wcbsite and web maintenance Garden & Grass Abcrncthy Weckend aw