UNITED REFORMED CHURCH IN ABERDEEN
(URC in Aberdeen)
ANNUAL REPORT AND ACCOUNTS For the period 1st January 2025 to 31[st] December 2025
Reference and administration details
Congregation Reference No. : 13D01
Charity Reference No. : SC051085
Address
27 Fairview Manor, Danestone, Aberdeen, AB22 8ZY
Trustees on date of approval of Trustees’ Annual Report
Mrs Anne McCallum Mr Forbes McCallum Miss Alice Merrilees Mrs Irene Merrilees Revd Sarah Moore
Principal Office Bearers
Interim Moderator: Revd. Sarah Moore Secretary: Mrs Irene Merrilees Treasurer: Mr Forbes McCallum
Governance
Type of governing document
A constitution based on the Model Constitution for Local Churches of the United Reformed Church (URC) has been adopted.
The Church is governed by Elders/Trustees who report to the Church Meeting.
The Church reviewed its Governing Document during the year and decided to make no changes pending recommendations which might come from a review of the Model Constitution being undertaken by the Synod of Scotland of the URC (Synod).
Trustee recruitment and appointment
In accordance with the aforementioned constitution, Elders/Trustees are elected by such methods as the Church Meeting shall from time to time determine.
Charitable Purpose
The purpose of the URC in Aberdeen is the public worship of God, Christian witness and service in accordance with the principles and usages of the United Reformed Church.
Summary of the main activities in relation to these objects
The principal activities of the Church are the provision of monthly Sunday morning services of worship (which are open to members and nonmembers) and the conduct of Christian outreach activities in the community.
Achievements and performance
Summary of the main achievements of the charity during the financial period
During the period the Elders/Trustees met regularly to manage the affairs of the church. The URC’s Synod of Scotland (Synod) provided support for the congregation through its Transition Minister who acted as Interim Moderator. No staff are employed. The Interim Moderator had a three month sabbatical during the course of the year.
Regular services were held in Café Ahoy in Aberdeen city centre.
The trustees recognised that the size of the congregation limited its ability to conduct outreach activities. It was therefore agreed to carry out such activities in partnership with others where possible. No such activities took place during 2025. However the church made plans to undertake an investigation into Pioneer Ministry in early 2026.
The church participated in a consultation organised by the Synod regarding the establishment of a new formula for the calculation of Ministry & Mission Contributions to the URC Trust.
Financial Review
During the year 2025, the charity had total receipts of £15,210 and made total payments of £10,187. There was thus an excess of receipts over payments of £5,023 for the year. Contributions totalling £6,900 were made to the Ministry and Mission Fund of the URC Trust.
Arrangements are in place for members to make contributions to the charity by bank standing order and by Gift Aid. The Treasurer took part in an annual review of the charity’s investment portfolio with the church’s stockbroker, the outcome of which was shared with the Trustees. The value of the church’s investments increased by 8.9% during the year.
The Church Meeting conducted a review of its Finance Policy. No changes were made.
There are no restricted or designated accounts.
In this and previous years the combined income from members’ contributions and investments have been sufficient to meet anticipated expenditure in the foreseeable future. However changes to the formula for calculating Ministry and Mission contributions to the URC are expected to require some use of reserves to meet current expenditure in the future.
Brief statement of the charity’s policy on reserves
The church’s Finance Policy provides that the charity will normally maintain a balance of not less than three months’ expenses in current or instant access accounts.
Details of any deficit
None
Donated facilities and services (if any)
None
Other optional information
None
RECEIPTS AND PAYMENTS ACCOUNTS
For the period from 1st January 2025 to 31 December 2025
| Total | Total | |
|---|---|---|
| Funds | Funds | |
| 2025 | 2024 | |
| £ | £ | |
| RECEIPTS | ||
| Donations | 4,951 | 5,081 |
| Investment income | 9,724 | 10,379 |
| Interest | 535 | 390 |
| Total Receipts | 15,210 | 15,850 |
| PAYMENTS | ||
| Charitable activities | 2,907 | 6,596 |
| Grants and donations | 6,980 |
6,250 |
| Governance | 300 | 300 |
| Total Payments |
10,187 | 13,146 |
|---|---|---|
| Surplus for the year | 5,023 | 2,704 |
| STATEMENT OF BALANCES | ||
| As at 31 December | 2025 | 2024 |
| £ | £ | |
| Assets | ||
| Debtors | Nil | Nil |
| Cash at bank | 23,392 | 18,369 |
| Investments |
521,278 | 478,787 |
| Liabilities | ||
| Independent examiner’s fee |
300 | 300 |
| Notes to the accounts | ||
| £ | ||
| Grants paid : URC Trust | 6,900 | 6,000 |
| Eco-Congregations | 30 | 0 |
| GREC | 0 | 100 |
| Aberdeen Churches Together | 50 | 50 |
| We Too | 0 | 100 |
| Trustee remuneration | ||
| None | ||
| Trustee expenses | ||
| Travel and subsistence expenses | ||
| for one trustee | 1,232 | |
| Additional analysis | ||
| Analysis of receipts and payments | ||
| Donations | ||
| £ | ||
| Members’ contributions |
3,960 | |
| Gift Aid | 991 | |
| Total | 4,951 | |
| Payments relating directly to charitable activities |
£
----- Start of picture text -----
Room hire and catering 1,012
Insurance 313
Service expenses 1,513
Subscription 69
Total 2,907
Breakdown of unrestricted funds
Receipts
£
Donations 4,951
Income from investments 9,724
Interest 535
Total 15,210
Payments
£
Payments relating to charitable
activities 2,907
Grants and donations 6,980
Total 10,187
Surplus for the year 5,023
----- End of picture text -----
The Trustees declare that they have approved the trustees’ report and accounts above.
Signed on behalf of the charity’s trustees
Irene Merrilees ____ Irene Merrilees, Secretary Forbes McCallum ____ Forbes McCallum, Treasurer
Date _7 June 2026______