2023-12-31-accounts

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Huntly Cairnie Glass Church of Scotland

Receipts and Payments Accounts Congregation No: 331960 Charity No: SC 001405 Annual Report and Accounts for Year Ending 31 December 2023

Page 1 of 22 Huntly Cairnie Glass Church of Scotland

1.	*Reference and Administrative Information ................................................................ 3*
2.	*Trustees Annual Report ............................................................................................ 4*
	2.1 Structure, Governance and Management ........................................................... 4
	2.2 Recruitment and Appointment of Trustees ......................................................... 4
	2.3 Organisational Structure ................................................................................... 4
	2.4 Objectives and Activities ................................................................................... 4
	2.5 Achievements ................................................................................................... 4
	(a) Achievements ...................................................................................................... 4
	(b) Financial Review .................................................................................................. 4
	2.6 Reserves Policy ................................................................................................ 5
	2.7 Statement of Trustees' Responsibilities ............................................................. 5
3.	*Independent Examiner Report ..................................................................................... 6*
4.	*Statement of Balances ............................................................................................. 7*
5.	*Receipts and Payments ........................................................................................... 9*
	Receipts ..................................................................................................................... 9
	Payments ................................................................................................................... 9
	Income/Expenditure Surplus/(Shortfall) ..................................................................... 10
6.	*Notes To Accounts ................................................................................................. 10*
	Note 1-Trustee Remuneration and Related Party Transactions ..................................... 10
	Note 2-Movement in Funds ......................................................................................... 10
	Note 3-Analysis of Donations ..................................................................................... 11
	Note 4-Analysis of Payments ...................................................................................... 11
	Note 5-Governance Costs Included in Note 4-Expenditure ........................................... 12
	Note 6-Other Payments included in Note 4-Expenditure .............................................. 13
	Note 7-Minister’s Stipend ........................................................................................... 13
	Note 8-Collection For Third Parties ............................................................................. 13
*Appendix 1-Funds Held by the Church of Scotland General trustees For The Benefit of the*
*Congregation ............................................................................................................... 15*
*Checklist for Examination of Congregational Accounts .................................................. 16*

Page 2 of 22 Huntly Cairnie Glass Church of Scotland

1. Reference and Administrative Information

Charity Name:

Charity Registration Number: Congregation Reference No: Contact Address:

Huntly Cairnie Glass Church of Scotland SC001405 331960 The Manse Queen Street Huntly Aberdeenshire AB54 8EB

Trustees

Reverend T R Calder J J Anderson E H A Grant J Henderson P W Scott

C Morrison A McBeath C McWilliam

Congregational Board

D Allan

Members of the Kirk Session

Principle Office Bearers

Minister Session Clerk Clerk to the Board Treasurer

Rev. T R Calder P W Scott P W Scott Vacant

Independent Examiner

Mrs Louise Wood 18 Craigpark Place, Ellon AB41 9FG

Bankers

The Team at Virgin Money 161, Mid Street Keith Banffshire AB55 5BL

Page 3 of 22 Huntly Cairnie Glass Church of Scotland

2. Trustees Annual Report

2.1 Structure, Governance and Management

The Church is administered in accordance with the terms of the Model Deed of Constitution.

2.2 Recruitment and Appointment of Trustees

Members of the Kirk Session 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 Congregational Board is appointed from within the congregation and members of the congregation are invited to nominated individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. Board members are then appointed at the Annual Stated Meeting and serve for three years after which they can seek re-election.

2.3 Organisational Structure

The Kirk Session and Board are chaired by the Minister, both meeting five times in a year and more often if required. The Kirk Session is responsible for spiritual affairs whilst the Congregational Board is responsible for the temporal affairs of the congregation. Certain responsibilities are delegated to the Finance Committee and the Fabric Committee as appropriate

2.4 Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. Following Covid-19 pandemic, organised events are fewer. The knitting group remains busy. 2.5 Achievements (a) Achievements In 2023 the joint Remembrance Sunday Service was held in Huntly Cairnie Glass church.

There were 526 Communicant members at the end of the year under review, 17 fewer than 2022. There were no weddings but two baptisms during the year. Fifteen funerals were conducted by the Minister. Two Communion Services were held during the year.

Most members are now elderly and increasingly unable to contribute to the life of the Church.

The congregation continue to contribute to the North Aberdeenshire Foodbank throughout the year.

(b) Financial Review

The financial position of the Church has been reconciled with:

Virgin Money bank statement dated 31 December 2023;
Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees 2023 statement (Appendix 1)
Church of Scotland Investor Certificate 2023 statement.

Page 4 of 22 Huntly Cairnie Glass Church of Scotland

The congregational principal source of income for the year was regular monthly standing orders, weekly offerings, and investment income.

With most people in the congregation being retired and on fixed incomes, the Church’s finances continue to be a challenge. It has not proved to be practical to resume fundraising activities such as coffee mornings and silent auctions following the pandemic, but the once per week Thrift Shop provides a valuable social service whilst contributing to Church funds

2.6 Reserves Policy

It has previously been the Trustees’ policy to hold minimum reserves of approximately four months expenditure including unrestricted funds however the financial position of the congregation does not support the reserve policy and action is being taken to move towards achieving this as a sustainable policy.

At 31 December 2023 the Church held unrestricted cash funds of £2,987 of which £190 is designated for Fabric Funds. The Trustees do not consider there to be sufficient to enable the Church to run for the forthcoming years (2024/2025) which will require a complete review and update of its stewardship campaigns, building maintenance obligations and utility costs in the period up to and including eventual disposal of the Church and Hall.

In addition, there are £93,601 funds held by the Church of Scotland General Trustees for the benefit of the Congregation as set out in Appendix 1 and £304,494 Congregation Investments managed by the Church of Scotland Investors Trust. In order to maintain financial stability and meet its obligations the Congregational Board will review (2024/2025) its overall projection of financial liabilities up to and including eventual disposal of the Church and Hall and may need to call upon the funds held on the Congregations behalf.

2.7 Statement of Trustees' Responsibilities

The members of the Kirk Session/Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This complies with the format and content template provided by Church of Scotland.

This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees Date: 4 December 2025 and signed on their behalf,

Page 5 of 22 Huntly Cairnie Glass Church of Scotland

3. Independent Examiner Report

I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 3 to 15.

Respective responsibilities 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 (as amended).

The charity 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 audit, 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 [other than disclosed below*]

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 (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

Page 6 of 22 Huntly Cairnie Glass Church of Scotland

4. Statement of Balances

Statement of Balances	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
TOTAL BROUGHT FORWARD AT 1 JANUARY 2022	2	5,760			5,760	33,302

Excess of Receipts over Payments		(2,773)		0	(2,773)	(11,265)
CofS Validation Check		TRUE
TOTAL FUNDS CARRIED FORWARD TO 2024 BEFORE TRANSFERS		2,987	0	0	2,987	22,037

	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
I-Transfers from Deposits to General Funds		0	0	0	0
E-Transfers to Deposits from General Funds		0	0	0	0
TOTAL FUNDS CARRIED FORWARD TO 2024 AFTER TRANSFERS		2,987	0	0	2,987	22,037

Investments at Market Value	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
Cost £204,007.04			304,494		304,494	267,290

Page 7 of 22 Huntly Cairnie Glass Church of Scotland

Investments	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31	TOTAL 31
at Market				DECEMBER	DECEMBER
Value				2023	2022

TOTAL	2,987	304,494	0	307,481	289,327
ASSETS

Bank and Deposit Balances	Note s	UNRESTRICT ED	TOTAL 31 DECEMBE R 2023	TOTAL 31 DECEMBE R 2022
General Funds (Unrestricted)	2	2,987	2,987	3,055
Fabric Fund (Unrestricted)	2	0	0	2,705
Stained Glass Fund (Investor trust Deposit Fund)	2	0	0	16,277
TOTAL BANK AND DEPOSIT BALANCES		2,987	2,987	22,037

The accounts were approved by the Kirk Session on 4 December 2025.

For and on behalf of the Congregational Board.

Page 8 of 22

Huntly Cairnie Glass Church of Scotland

5. Receipts and Payments

Receipts

CoS Receipts and Payments Analysis	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
I-Activities for Generating Funds	0	0	0	0	4,241
I-Bank and Deposit income	9,216	0	0	9,216	8,126
I-Donations	27,076	0	0	27,076	20,926
I-Legacies	0	0	0	0	0
SUB TOTAL	36,292	0	0	36,292	33,293

I-Grants	0	0	0	0	0
I-Investment income	0	0	0	0	0
I-Other receipts	0	0	0	0	0
I-Other Receipts-Life and Work	126	0	0	126	0
I-Other Receipts- Utility, Local Authority refunds, Overpayment refunds	0	0	0	0	0
I-Rental of premises	0	0	0	0	0
I-Sale of assets	0	0	0	0	0
I-Sale of investments	0	0	0	0	0
I-Tax Recovered	0	0	0	0	0
I-Weddings and Funerals	1,400	0	0	1,400	0
SUB TOTAL	1,526	0	0	1,526	0
TOTAL RECEIPTS	37,818	0	0	37,818	33,293

Payments

Payments	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
E-Charitable activities		(40,441)	0	0	(40,441)	(44,408)

Page 9 of 22

Huntly Cairnie Glass Church of Scotland

Payments	UNRESTRICTED	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
E-Governance costs	(150)	(150)	(150)
E-Offering Envelopes	0	0	0
TOTAL PAYMENTS	(40,591)	(40,591)	(44,558)

Income/Expenditure Surplus/(Shortfall)

	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
INCOME/ EXPENDITURE SURPLUS/ (SHORTFALL)		(2,773)	0	0	(2,773)	(11,265)

6. Notes To Accounts

Note 1-Trustee Remuneration and Related Party Transactions

The Minister was reimbursed £960 in respect of Ministry Travel allowances and a further £2,978 was paid in Manse Council Tax charges and £108 for Minister telephone services.

No other Trustee received any remuneration or reimbursement of expenses during the year.

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

Note 2-Movement in Funds

The purposes of the funds are noted below.

1) General Fund and Fabric Fund
Given its financial constraints the two accounts are used interchangeably to manage the Church cash flow to manage its daily income and expenditures and are combined for controlling, recording and reporting the Church financial affairs..
2) In prior years the Investor trust Deposit Fund Stained Glass Fund was erroneously included however this fund is already included in the separately reported investment unit costs and market value shown on Page 8.

Movement In Funds	Notes	01 January 2023	RECEIPTS	PAYMENTS	TRANSFERS	TOTAL 31 DECEMBER 2023
General Funds (Unrestricted)		5,760	37,818	(40,591)	0	2,987
TOTAL FUNDS		5,760	37,818	(40,591)	0	2,987

Page 10 of 22 Huntly Cairnie Glass Church of Scotland

Note 3-Analysis of Donations

Analysis of Donations	UNRESTRICTED	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
1003: Standing Order Donations	3,437	3,437
1101: WFO Scheme (Non Gift Aid)	5,456	5,456	4,268
1105: Ordinary Offerings	13,917	13,917	12,990
1106: Other Offerings	520	520	3,668
1113: Donations	3,000	3,000
1135: Collections for Third Parties	747	747	£664 Previously included in 1101
TOTAL DONATIONS	27,076	27,076	20,926

Note 4-Analysis of Payments

Analysis of Payments	UNRESTRICTED	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
2201: GTG Contributions	(24,619)	(24,619)	(28,514)
2209: Presbytery Dues	0	0	(392)
2214: Ministry Travel expenses	(960)	(960)	(973)
2215: Ministers Telephone and Internet Services	(108)	(108)	0
2240: Church Officer Salary	0	0	(1,685)
2242: Organist Salary	(1,365)	(1,365)	0
2260: Parish Linkage with Dyce	0	0	0
2262: Life and Work Expenses	(180)	(180)	0

Page 11 of 22

Huntly Cairnie Glass Church of Scotland

Analysis of Payments	UNRESTRICTED	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
2266: Choir, Organ and Music Expenses	(552)	(552)	0
2271: Publicity and Advertising	(450)	(450)	(569)
2300: Fabric Maintenance Church	(658)	(658)	(2,219)
2302: Gas Church	0	0	0
2303: Electricity Church	(4,632)	(4,632)	(3,466)
2304: Water Church	0	0	0
2307: Insurance Church	(3,879)	(3,879)	(3,640)
2320: Fabric Maintenance Manse	(60)	(60)	0
2325: Council Tax Manse	(2,978)	(2,978)	(2,859)
2391: Audit or Independent Exam	(150)	(150)	(150)
5004: Social Events	0	0	(91)
TOTAL EXPENDITURE	(40,591)	(40,591)	(44,558)

Note 5-Governance Costs Included in Note 4-Expenditure

Governance Costs Includedin Payments	UNRESTRICTE D	TOTAL 31 DECEMBE R 2023	TOTAL 31 DECEMBE R 2022
2391: Audit or Independent Exam	(150)	(150)	(150)
2392: Preparation of Accounts	0	0	0
2393: Legal Costs (Governance)	0	0	0
2394: Loan Repayment	0	0	0
TOTAL GOVERNANC E COSTS	(150)	(150)	(150)

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Huntly Cairnie Glass Church of Scotland

Note 6-Other Payments included in Note 4-Expenditure

Other Payments Included in Payments	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
2465: Purchase of Fixed Assets		0	0	0	0	0
2466: Purchase of investments		0	0	0	0	0
TOTAL OTHER PAYMENTS		0	0	0	0	0

Note 7-Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the National Stipend Scale.

Note 8-Collection For Third Parties

Donations/ Collections For Third Parties Included in Income and Expenditure	UNRESTRICTED	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
1135: Collections for Third Parties	747	747	0
2365: Donations to Third Parties	0	0	(664)
TOTAL DONATIONS FOR THIRD PARTIES	0	747	(664)

Collections for Third Parties	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
Christian Aid	194	274
Aberdeenshire North Foodbank		107
Blythswood Care (Ukraine)		283

Page 13 of 22

Huntly Cairnie Glass Church of Scotland

Collections for Third Parties	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
Poppy Scotland	114
Scotland Air Ambulance	439
TOTAL COLLECTIONS FOR THIRD PARTIES	747	664

Page 14 of 22 Huntly Cairnie Glass Church of Scotland

Appendix 1-Funds Held by the Church of Scotland General trustees For The Benefit of the Congregation

		2023
Consolidated Fabric Fund
Capital I Account
	Credit balances held at 31 December at cost
	Market value of balances at 31 December	76,919.57
Capital II Account
	Credit balances held at 31 December at cost
	Market value of balances at 31 December	16,681.62
Revenue Account
	Credit balance at 31 December
Temporary Account
	Credit balance at 31 December

Individual Fund
Expendable
	Credit balances held at 31 December at cost
	Market value of balances at 31 December
Permanent Endowment
	Credit balances held at 31 December at cost
	Market value of balances at 31 December

		93,601.19

Page 15 of 22 Huntly Cairnie Glass Church of Scotland

THE CHURCH OF SCOTLAND

Checklist for Examination of Congregational Accounts

RECEIPTS & PAYMENTS Presbytery: Presbytery of North East and Northern Isles Congregation: 331960

Is the total income less than £250,000? £37,818

Yes x	No
x

If ‘No’ then Receipts and Payments cannot be prepared

Do the annual Accounts as presented to Presbytery fulfil the Regulations for Congregational Finance of the General Assembly and the requirements of the Charities Accounts (Scotland) Regulations 2006 by showing details of:

Trustees’ Report

1. Registered name of the congregationPage 3 2. Congregation’s Scottish charity number (SC001405)Page 3 (also to be shown on front cover of accounts) -not the tax reference 3. Contact address of the congregationPage 3 4. Name of anyone who has been a charity trustee at any time from the start of the period covered by the accounts up to the date the accounts were approved by the trusteesPage 3 5. Particulars of the constitution or governing document of the congregationPage 4 6. A description of how charity trustees are recruited and appointed Page 4 7. The purposes of the charityPage 4 8. The organisational structure of the congregationPage 4 9. A summary of the main activities of the congregation and achievements in the periodPage 4 10. A description of the policy the trustees have adopted to determine the level of reserves to be held by the congregation, including:Page 5 - the level of reserves held - why they are held	Yes X X X X X X X X X X X	No




















	X

Page 16 of 22

Huntly Cairnie Glass Church of Scotland

- the amount and purpose of any designated fund, and the likely timing of any expenditure that has been set aside for the future 11. Signed and dated by a trustee on behalf of all the trusteesPage 5, 8
	X

	X

Page 17 of 22 Huntly Cairnie Glass Church of Scotland

Receipts and Payments Account

Receipts 1. Donations (including Gift Aid tax recovered)Page 9, 11 2. LegaciesPage 9 3. GrantsPage 9 4. Receipts from fundraising activitiesPage 9 5. Gross receipts from trading (unlikely for a Church) 6. Receipts from investments other than land & buildings Page 9 7. Rent from land and buildingsPage 9 8. Receipts from General Trustees 9. Proceeds from sale of fixed assetsPage 9 10. Proceeds from sale of investmentsPage 9 11. Split of receipts between different categories of funds Page 9 12. Comparative figures for previous year Payments Page 9, 10, 11, 12 1. Payments for fundraising activities 2. Gross trading payments 3. Investment management costs 4. Payments relating directly to charitable activities, detailing material items 5. Grants and donations relating directly to charitable activities 6. Governance costs relating to: - Independent examination - Legal costs associated with constitutional matters or legal advice 7. Purchase of fixed assets	Yes X X X X X X X X X X X X X	No	N/A








			X





			X











			X

			X



			X



			X

			X

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Huntly Cairnie Glass Church of Scotland

8.	Purchase of investments
9.	Split of payments between different categories of funds
10.	Comparative figures for previous year

X X X

Page 19 of 22 Huntly Cairnie Glass Church of Scotland

Statement of Balances

1. Cash and bank balances at end of periodPage 7, 8 (including amounts held with Investors Trust Deposit Fund) 2. Reconciliation with balances at beginning of periodPage 7, 8 3. Summary of investments at market valuationPage 7 (including amounts held with Investors Trust Growth and Income Funds) 4. Summary of other significant assets at valuation (if available) or cost (NB must be at valuation where valuation is less than cost) 5. Total estimate of significant liabilities at period end 6. Signed and dated by a trustee on behalf of all the trustees Page 8 Notes to the Accounts 1. Nature and purpose of the different funds held by the congregation, including any restrictions on their usePage 10 2. Amount of remuneration paid to a charity trustee or person connected to a charity trustee or a statement that no such remuneration was paidPage 10 (excluding minister’s stipend but including Voluntary Additional Payment where appropriate) 3. Total amount of expenses, if any, paid to charity trustees and the number of charity trustees receiving expenses (including minister’s travel, Council Tax, etc). Or a statement that no such expenses were paid. Page 10 4. A note detailing the arrangements for minister’s stipendPage 13 5. Details of any other separately registered charities, trusts etc which are under the control of some or all of the congregation’s charity trustees 6. Any further information required to reasonably assist the reader to	Yes X X X X X X X X	No	N/A






			X

			X


			X

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Huntly Cairnie Glass Church of Scotland

understand the statement of accounts ependent Examiner’s Report 1. Independent Examiner’s Report should not be dated before the date the Trustees approved the Accounts 2. Full name and address of Independent Examiner should be givenPage 3 3. Independent Examiner’s Report should be signed by an individual and not by a firm of Accountants	X



	X

	X

Independent Examiner’s Report

Page 21 of 22 Huntly Cairnie Glass Church of Scotland

Also confirm that the following figures agree with each other:

1. Excess of Receipts and Payments per the Receipts and Payments Account.Page 10 £2,773 AND Excess of Receipts and Payments per the Statement of Balances. Page 7 £2773 2. Total Bank and Deposit Balances per the Statement of Balances.Page 7 £2,987 AND Total Funds per the Movements in Funds Note.Page 10 £2,987 3. Total Receipts per the Receipts and Payments Account.Page 9 £37,818 AND Total Receipts per the Movements in Funds Note.Page 10 £37,818 4. Total Payments per the Receipts and Payments Account.Page 10 £40,591 AND Total Payments per the Movements in Funds Note.Page 10 £40,591 5. Total Donations per the Receipt and Payment Account.Page 9 £27,076 AND Total Donations per the Analysis of Donations Note.Page 11 £27,076	Yes X X X X X	No








	X

Page 22 of 22 Huntly Cairnie Glass Church of Scotland

Huntly Cairnie Glass Church of Scotland

Table of Contents

1. Reference and Administrative Information

Trustees

Congregational Board

Principle Office Bearers

Independent Examiner

Bankers

2. Trustees Annual Report

2.1 Structure, Governance and Management

2.2 Recruitment and Appointment of Trustees

2.6 Reserves Policy

2.7 Statement of Trustees' Responsibilities

3. Independent Examiner Report

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

4. Statement of Balances

5. Receipts and Payments

Receipts

Payments

Income/Expenditure Surplus/(Shortfall)

6. Notes To Accounts

Note 2-Movement in Funds

Note 7-Minister’s Stipend

Appendix 1-Funds Held by the Church of Scotland General trustees For The Benefit of the Congregation

Checklist for Examination of Congregational Accounts

If ‘No’ then Receipts and Payments cannot be prepared

Trustees’ Report

Receipts and Payments Account

Statement of Balances

Independent Examiner’s Report

Also confirm that the following figures agree with each other: