Registered Charity Number:
SC054160
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL sfATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
FOR
ABERDEEN FRE£ CHURCH OF SCOTLAND (CONTINUING)

ABERDEEN FREE CHURCH OF SCOTtAND ICONTINUINGI
LEGAL AND ADMINISTRATIVE INFORMATION
Charity name
ABERDEEN FREE CHURCH OF SCOTLAND ICONTINUINGI
Charlty number
SC054160
Princlpal address
Long Walk Road
Aberdeen
AB16 5QQ
Denominational address
Copperfield House
Culloden Road
Westhill
Inverness
IV2 5BP
Denominational Charlty number
SC030976
Trustees
The Trustees comprise all active members of the Deacons,
Court. The membership is listed within their report on Page 4.
Independent examiner
Rhona Wilson, BA, FCCA
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Invernes5
IV2 4AA
Church address
Long Walk Road
Aberdeeft
AB16 5QQ
Church website
www.
rcaberdeen.or
Church ema51
info
rcèberdeen.or
.uk
Bankers
Royal Bank of Scotland
43 Comely Bank
Edinburgh
EH4 IAF
Page I

ABERDEEN FREE CHURCH OF SCOTLAND (CONTINUING)
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 DECEMBER 2025
The Trustees have pleasure in presenting their Report along with the Financial Statement5 of the charity for
the period ènded 31 December 2025. The Trustees have adopted the provisions of Accoutkting and Reporting
by Charitie5'. Statement of Recommended Practice appli¢able to charit1È5 preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
{effective l January 20191.
OBJEC71VE ANO ACTivrriES
Affiliation, objectives and alms
The congregation is part olthe Free Church of Scotland IContinuir)gl denominatlon with congregations in the
UK, USA, Sri Lanka, Spain, Portugal and France. Thi5 ChuTch is PresbyteTian in Church government and Bdhete5
in worship and doctrine to thè position adopted L7y the Church of Scotland at the RefoiF¥tation. This Church
claims continuity with the Free Chuich of Scotland which came into existènce historically in 1843 and withi
which there was a split in January 2000. That part of the Church which for adminFstrative reasons 15 described
s the Free Church of Scotland IContinuinBI claims to be more faithful to the constitutional principles of the
Free Church than the other part of the Churth rÈsutting from the split. The constitutional documents of the
Free Church of Scotland of 1843 remain the founding documents of the Free Church of Scotland (Continuingl.
SIBnlflcant objettlves and actlvities
The principle objèctives of the congregation, in common with the Church body of which it is a part, is to
maintain the publ1¢ worship of God and advance the gospèl ènd kingdom of the Lord Jesus Christ. in
obedience to Him and in accordance with the Holy Scrtptures.
The congregation is alko concerned to exerc15e pastoral Ca￿ and practical concern for those in need. The
congregation maintait15 the ordinances of worship on the Lord'5 Day, the dlspensing of the sacraments of
Baptism and the Lord's Supper, organises Sabbath Schoo15, Bible Stvdièk, Fellowships, Mid-week Pfayef
Meetlftgs, Evangelistic Outreach and pursues other activitie5 consonant with its 8iblttal principles.
Details regèrding the congregation's Church situated at Lon8 Walk Road. Aberdeen AB16 5QQ is outlined
Note 4 to the Financial Statements. To facilitate its objective5 and aim5 the Trv5tee5 erysure the regular
maintenance and upkeep of its property.
The Trustees are committed to ensure that the objectives outlined in the Safeguarding Statement &
Procedure Policy Document are cotnplied with along with the appointment of a local Safeguarding Officer to
Ènsure the wellbeinE and piotection of those who participate in church activlties including children and
vulnerable aduks.
A review of the Health & Safety ptslicy is condLtcted on a regul81 ba51$ to ensure compliance and that all
aspect5 of risk have been assessed and appropriate action taken.
Donatlons pollry
The wngrpgation makes donations from its income to individuals and org3ni5atitsn5 whose aim5 are
comphtible with the congregation's obje¢tives and are generally known tts the Trustees and the congregation.
Page 2

ABERDEEN FREE CHURCH OF SCOTLAND ICONTINUIN61
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 DECEMBER 2025
ACHIEVEMENT AND PERFORMANCE
Charitable Activitles
Throughout the period the Aberdeen Free Church (Continuin81 congregation carried out variou5
activities in pursuit of its Stated aims and objectwes referred to on page 2 including..
holding public worship on the Lord's Day,
conducting Mid-week Prayer Meetings,
conducting Sabbath Schools,
holdin8 Congregational Fellowships and Bible st¥Jdies,
conducting Evangelistic Outreach and tract distribution,
recording Worship Service5 and making these available to the house-bound and the
wider church via Zoom,
endeavouring to provlde spirltual care and social 5UPPOrt for the elderly, the sick and
those who a￿ confined within their own homes,
updating the Church Website to provide church members and the general public with
information regafding intimations, news and audio sermons.
During the period the Deacons, Court granted the use of certain areas of the Church buildin8 to
Melville Knox Christian School Aberdeen to facilitate it in its provision of Christian Edutation.
FINANCIAL REVIEW
Results foi the period
The financial position of the congregation is reflected in the Financial Statements for the period a5 set
out on pages 7 to 13 of this Report. The Trustees acknowledge their gratitude and thankfulness to the
Lord who has giatiously blessed us as a Congregation in maintaining and upholding His Cause among
us throughout the period. Thanks and appreciation 15 extended to our members and a(Jherents for
their faithful support and generous contributlOllS towards the temporal needs of the congregation.
Principal funding SoUr￿S
The Aberdeen Free Church Icontinuingl primarity receives sts fvnding by way of plate contributions
and electronic bank payment contributions along with Gift Aid Income Tax repayment.
Reserves policy
It is the policy of the Trustees to maintain the unrestrictefl funds at a level to meet Dngoing
expenditure requirements throughout the period. The Unrestricted General Funds at 31 December
2025 amounted to £298.611 and is assessed as providing adequate fundin8 to meet the ongoing work
of the Church.
Tutal reseryes, includinE balances on restricted funds amounted to £349.221.
Page 3

ABERDEEN FREE CHURCH OF SCOTLAND ICONTINUINGI
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 DECEMBER2025
GOVERNANCE, STRUCTURE AND MANAGEMENT
Governlng t)ocumÈnt
Aberdeen Free Church Icontinuingl is established by Constitution. The constitutional documents of the Free Church
of Scotland of 1843 remain the founding documents of the Free Church of Scotland (Continuing).
structure
The congrègation is within the Northern Presbytery and is authorised by the Free Church of Scotland IContinuSnBI
to have a Minister paid from it5 central fttnds. The rninister and elders comprise the Kirk Session, which is
responsible for the spiritU31 oversight of the congregation. The financial administration, and matters of fabric are
the responsibility of the Trustees. Under charity law the Deacons, Court. which includes the minister. elders and
deècons are deemed to be the Trustees of the Congregation. This is separate from the role of Congregational
Trustees responsible only for holdlng property in trust. The Trustees (Deacons, Courtl who served during the period
were..
Rev T J McGlynn
Iminister, Clerk to the Kirk Session and De3cons' Courtl
Rev H l T Woods lappointed 14 October 20251 lAsSe￿Or Elderl
Mr L Mccallum (appointed 14 ottboer 20251 IAssessor Elderl
MrD MacDonald
(Deacon)
Mr M McPhee
IDea¢onl
Congregational Truste
For holding property- Messrs A Watt and D MacDonald.
Appolntment of Charity Trustees
The Kirk Session exercises its discretion in determining the m05t appropriate method of eletting newTrustees
(Elders and Deacons). The CDmmunlcènt membership of the congregation m￿st be involved in the process of
election. Proposed new Trustees must have the 5UPPOrt of the majority of the communicant membership in order
to be elected. The personlsl eletted must be adjudged by the exi5tinE Trustees to bè fit for the office of Trustee and
be conversant with the Church's ethos, aims and objective5 as well as its day-to-day operations.
As part of their induction programme newTrustees are required to undertake training to ensure awareness and
understanding of..
the duties and responsibilitie5 of Trustees,.
the organisational structure of the charity;
the financial position of the charity and-
the future plans and obje¢tives of the charity.
Rlsk management
The Trustees regularly conduct an assessment of the major rigks to which the congregation is exposed to and take
timely and approprkate steps to minimise the Occurren￿ of such risks.
PaEe 4

A8EROEEN FREE CHURCH OF SCOTLAND ICONTINUINGI
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 DECEMBER 2025
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance
with applicable13w and United Kingdom Accounting Standard5 Iunited Ktngdom Generally Accepted Accounting
Practice).
The law applicable to charities in Scotl8rkd, the Charities and Trustee Investment Iscotlandl Act 2005. the CharÉtles
Accounts Iscotlandl Re¥u13tions 2006 and the provisions of the charity's constitution requires the Trustees to
prepare financial stètements for each financial year whsch gives a true and fair view of the statè of èffairs of the
charity and of the incoming resource5 and application of resources, including the income and expendlture, of the
charity for that period. In Preparing those financial statements, the Trustees are required to:
select suitable accounting policies and apply them conslstently,.
observe the methods and principles in the Charity SORP;
make judgèments and estimates that are Teasonable and prudent,.
state whether applicable accountSng standar(Js have been followed. subject to any material
departures disc105ed and eKplalned in the fin3ncial statements,.
prepare the finan¢i31 statements on the going concern basis unless it Is inappropfiate to presume
that the charity will continue in business.
The Trustees are responsible for keeping proper actounting records which disclose wlth reasonable accuracy at any
time the financial posltlon of the charity and to enable them to ensure that the financial statements comply with
the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts IS¢otlaftdl Regulation$ 2006 an¢J
the provisions of the charitys constitution. They are a15[> responsible for safeguarding the assets of the charity and
hence for taking reasonable step5 for the prevention and detection of frèud and other irregularities.
Approved by order of the Board of Trustees on 11
February 2026 and signed on its behalf by:
Moderator
PRINTED NAME
Page 5

ABEROEEN FREE CHURCH OF SCOTLAND ICONTINUINGI
INDEPENDENT EXAMINERS REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2025
I report on the financial statement5 for the period ended 31 De￿rnber 2025 sei out on pa8es 7 to 13.
Respertlve responsibilit1È5 tsf trvstees and examlner
The charity'5 trustees are responsible for the preparation of the financial statements in accordance with the
terms of the Charities and Trustee Investment (Scotlandl Act 2￿)5 and the Charitie5 Accounts Iscotlandl
Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation IOlIl
131 to Icl of the 2006 Accounts Regulations does not apply. It is my re5ponsibtltty to examine the financial
statements as re9￿*red under sectlon 44llllcl of the Act and ttt statè whether particular matters have come to
my attention.
Basis of Independent emaminels Statement
My examination is carried out in accordèncè wlth Règulation 11 of the Charities Accounts Iscotlandl
Regulations 2006. An examinatton intludÈs a review of the accounting iecort1s kept by the charity and a
ompèrison of the financial statements presented with those records. It also includes consideration of any
ijnusual items or di5closvre5 in the finaitcial statements, and seeks explanations from the trustees concerning
any such mattefs. The pl0￿dureS undertaken do not provide all the evidence that would be required in an
audit, and consequentty I do not express an audit opiniors on the view siven by the financial statements.
Jndèpendent examlnerf5 Statement
In the course of my examination, no matter has come to my attention:
l. which gives me reasonable c8use to believe that in any material respect, the requirements..
to keèp accountinE record5 in accordan￿ w>th Settion 44111 lal of the 2005 Act and Regulation 4
of the 2006 Accounts Regulation5:
to prepBre financial staternent5 which accord with the accountlng records an¢J ¢omply with
Regulation 8 of the 2006 Accounts Regulation5,'
have not been met, or
2. to whlch. in my opinion, attention should be drawn in order to enable a proper tsnderstandinB
of the financial statements to be reached.
Rhona Wilson. FCCA
MacKenzie Kèir Limited
Chartered Accouritant5
Redwood
19 Culduthel Road
Inverness
IV2 4AA
Date..
February 2026
Pa8e 6

ABERDEEN FREE CHURCH OF SCOTLAND (CONTINUING)
STATEMENT of FINANCIAL ACTIVITIES
FOR THE PERIOD ENDED 31 DECEMBER 2025
Unfestrlcted Restricted 17104- 31/IZI2025
Funds
Funds
Total
Note5
INCOME FROM:
Donations
Total
332,456
332,456
52,298
52,298
384,754
384,754
EXPENDITURE ON:
Charitable attivities
General Activities
Total
33,845
33.845
1,688
1,688
35,533
35,533
NET INCOME/{EXPENDITURE)
298,611
50,610
349,221
Net movement in Funds
298,611
50,610
349,221
RECONCILIATION OF FUNDS
Total funds brought forwar
TOTAL FUNDS CARRIED FORWARD
298,611
50,610
349,221
The notes form part of these financial statements
Page 7

ABERDEEN FREE CHURCH OF SCOTLAND (CONTINUING)
BAiANCE SHEET
as at 31 December 2025
Unrestrlrted Restrlrted
Funds
Funds
Notes
Total
FIXED ASs￿s
Tangible assets
291,814
291.814
CURRENT ASSETS
Cash at bank
8,851
300,665
50,610
50,610
59,461
351,275
CREDITORS
Amounts falling due within one year
CURRENT ASSETS
2,054
298,611
2,054
349,221
50,610
FUNDS
Unrestricted Funds
Restricted Funds
TOTAL FUNDS
298,611
50,610
349,221
The financial statement5 were approved by the Board of Trustee5 on
and signed on its behalf by:
February 2026
Trustee
Trustee
The notes form part of these financial statements
Page 8

ABERDEEN FREE CHURCH OF SCOTIAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEM8ER 2025
I ACCOUNTING POLICIES
Basls of preparlng the financial staternent5
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities:
Statement of Recofftmended Practice applicable to charities preparing their atcounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR5
1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment
(Scotlandl Act 2005. The financial statements have been prepared under the historical cost
convention.
Functional Currenry
The financial statements are prepared in sterling whith is the functional cU￿encY of the charitv.
Going Concern
The trustees consider that there are no material uncertainties about the charity's ability to
ontinue as a going concern. The trustees also consider there are no significant areas of
judgements, estimates or key assumptions that affects items in the financial statements.
Charltable Status
Aberdeen Free Church of Scotland (Continuing) was granted charitable status on 17 April 2025.
Income and expenditure has been recorded in the Statement of Financial Activities I"SoFA"I from
17 April 2025 to 31 December 2025.
Income
All incc>ming resources are included in the SOFA when the charf(y is legolly entitled to the income
and the amount can be quantified with reasonable accuracy. When income is received in advance
of o performance or other spetified service, or in advance of the specific perioij to whÉch it relates,
it is deferred until the charity is entitled to that income.
Expenditufe
All expeniJitLsre is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Where costs cannot be directty attributed to particular
headings they have been allocated to activities on a basis consistent with use of resources.
Charitable Attlvltles
Charitable expenditure comprises those costs irtcurred by the charity in the (lelivery of its objects
and activities. It includes both cost5 that can be allocated directly to such activities and those costs
of an indirect nèture necessary to support them. The allocation of direct and support COSts are
analysed in the notes to the financial statements.
Page 9

ABERDEEN FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS Icontinuedl
FOR THE PERIOD ENDEO 31 DECEMBER 2025
I ACCOUNTING IVLICIES Icontinued}
Tangible Fixed Assets
Depreciation 15 provided at the following annual rates in order to write off each asset costing in excess of
£250 over its estimated useful life.
Church Furniture & Fittings
25% straight line
Taxation
The charity 15 exempt from income tax on its charitable activitie5.
The charitv 15 not re8lStered for V.A.T. purposes and consequentially all input V.A.T is charged against the
category of resources expended for which it was inturred.
Fund Accounting
Unrestricted furbds can be used in accordance with the charttable objectives at the discretion of the Trustees.
Restri¢ted funds can only be used for particular restricted purposes within the objectives of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted Purposes.
Further explanation of the nature and purposes of each fund is included in the notes to the fSnanclal
statements.
17104- 3111212025
Total
2 DONATIONS
Unrestfirted
Restrirted
Assets donated to new charity
Door Collection
Freewill Offering
Gift Aid Tax Reclaim
Buildings= FabTiC Fund collect40n (Locall
Donations- special collections
Other income
304,695
3,255
19,780
4,601
47.538
352,233
3,315
19,780
4.601
3,020
1,680
125
384,754
3,020
1,680
125
332.456
52.298
3 CHARITABLE EXPENSES- GENERAL
Denominational Expenses
Property Expenses
Congregational Expenses
Finance & Admlnistrative Expenses
Donation5- Special collections INote 51
21,050
9,486
1,702
1,517
90
33.845
21,050
9.486
1,702
1,525
1.770
35,533
1,680
1,688
Page 10

A8ERDEEN FREE CHURCH OF SCOTL4ND ICONTINUINGI
NOTES TO THE FINANCIAL STATEMENT5 Icontinuedl
FOR THE PERIOD ENDED 31 DECEMBER 2025
3 CHARITABLE EXPENSES- GENERAL (Continued- detsiled analysis)
Denomlnatlonal
Expenses
Property Congregational Nnance & Admln
Empenses
Expensés
Expenses
17104- 3111212025
Total
Remittances to Central Funds
Assembly & Presbytery Expenses
Repairs & Maintenance Costs
Gas, Electricity & Water char8e5
Insuran
Website Outlays
Council Tax Reimbursement
Supply C05ts- preathing & tfavel
Communion Expenses
Sabbath School Expenses
Publications & Literaturè
Donations
Olher Expenditure
Professional Fees
Bank Charges
21,050
21,050
2,698
3,570
556
297
2,365
2,698
3,570
556
297
2,365
1.179
154
ioi
168
1,770
loo
1,500
25
35.533
1,179
154
ioi
168
1,770
loo
1,500
25
1,525
21.050
9,486
3,472
Analy515 by Fund
UnrÈstricted Funds
Resiritted Fund5
21.050
9,486
1,792
1,680
3A72
1.517
33,845
1,688
35,533
21.050
9A86
1.5Z5
Page 11

ABERDEEN FREE CHURCH OF SCOTLAND ICONTINUINGI
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE PERIOD ENDED 31 DECEMBER 2025
4 TANGIBLE FIXED ASSETS
Freehold
Fixtures
Property & Fitti￿$
Totsl
COST
At 17 April 2025
Additions
At 31 December 2025
291,500
291,5(K)
314
314
291,814
291.814
DEPRECIATION
At 17 April 2025
Charge for year
At 31 De￿mber 2025
NET BOOK VALUE
At 31 December 2025
291,500
314
291,814
Churth Bulldlng
The church building, purchased on 24 February 2017, is stated at purchase cost. This buildlng was
donated to the new charity following registration on 17 AprS12025. No depreciation Is charged on
Freehold Property.
Fixtures and fittings for the thurch buildlng which cost £250 or more are capitalised initially and
depreciated at 25% per annum with depreciation commencing the month following purchase.
Congregational Manse
At the present time, the congregation does not own a Manse. The minister uses his own home as a
Manse. It is the intention of the Trustees to purchase a congregational Manse in the future.
5 DONATIONS
The total donations made during the year were a5 follows:
Trir)itarian Bible Society
Sri LaTkka Protestant Reformed Mission
300
1,470
1,770
Geographical Allocatlon
National
Overseas
300
1,470
1,770
Page 12

A8EROEEN FREE CHVRCH OF SC07LAND ICONTINUINGI
NOTES TO THE FINANCIAL STATEMENTS Icontinuedl
FOR THE PERIOD ENDED 31 DECEMBER 2025
6 CREDITORS
Unre5trl¢tod
Restrittèd
Total
Amounts falling due within one year-.
Attruals
2,054
2,054
TOTAL CREDifoRS
2,054
2.054
7 MOVEMENT IN FUNDS
Nèt
At movement
17 April 25
In Fund5
Transfers
between
Funds
At
31 Dec 25
Unrestricled Funds
Property & General Funds
298,611
298,611
298,611
298,611
Restrlcted Fund
Fabric Fund Account
50,610
50,610
50,610
50.610
TOTAL FUND5
349,221
349.221
8 EXPLANATION OF FUNDS
Ilnrestrlcted Funds
Property and General Bank Account5 are unrestricted funds which the Trustees are free to use in accordan￿ with
the charitable objects.
Bestrlcted Fund
The Fabric Fund Bank Accoijnt represents donations received towards the repair and maintenance of the Church
building and also the purchase and maintenance of a CongreBational Manse in rhe future.
9 TRUSTEES REMUNERATION AND BENEFITS
There were no Trustees remuneration lor se¥vice5 rendeied. The Deacons, Court reimbursed 75% of the councÉl
tax charge incurred by Rev McGlynn for the use of his own home as a manse.
During the perlod. no expenses were Incurred on behalf of Rev. McGlynn in his capacity as Minister of the Church.
10 RELATED PARTIES DISCLOSURES
There were no related party transactions during the period.
Page 13