## **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|<br>6,980|6,250|
|Governance|300|300|





|**Total Payments**<br>|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<br>|521,278|478,787|
|**Liabilities**|||
|Independent examiner’s fee<br>|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<br>|3,960||
|Gift Aid|991||
|Total|4,951||
|**Payments relating directly to charitable activities**|||



£ 




**----- Start of picture text -----**<br>
Room hire and catering                               1,012<br>Insurance                                                     313<br>Service expenses                                        1,513<br>Subscription                                                   69<br>Total                                                         2,907<br>Breakdown of unrestricted funds<br>Receipts<br>                                                               £<br>Donations                       4,951<br>Income from investments                               9,724<br>Interest                                                           535<br>Total                                                           15,210<br>Payments<br>                                                              £<br>Payments relating to charitable<br>activities                                                      2,907<br>Grants and donations                                    6,980<br>Total                                                          10,187<br>Surplus for the year                                      5,023<br>**----- End of picture text -----**<br>


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________________________