## 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 2024 

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## **Table of Contents** 

|**_1._**|**_Reference and Administrative Information ................................................................ 3_**|
|---|---|
|**_2._**|**_Trustees Annual Report ............................................................................................ 4_**|
||**2.1**<br>**Structure, Governance and Management ........................................................... 4**|
||**2.2**<br>**Recruitment and Appointment of Trustees ......................................................... 4**|
||**2.3**<br>**Organisational Structure ................................................................................... 4**|
||**2.4**<br>**Objectives and Activities ................................................................................... 4**|
||**2.5**<br>**Achievements ................................................................................................... 4**|
||(a)<br>Achievements ...................................................................................................... 4|
||(b)<br>Financial Review .................................................................................................. 4|
||**2.6**<br>**Reserves Policy ................................................................................................ 5**|
||**2.7**<br>**Statement of Trustees' Responsibilities ............................................................. 5**|
|**_3._**|**_Independent Examiner Report ..................................................................................... 7_**|
|**_4._**|**_Statement of Balances ............................................................................................. 8_**|
|**_5._**|**_Receipts and Payments ......................................................................................... 10_**|
||**Receipts .................................................................................................................... 10**|
||**Payments .................................................................................................................. 10**|
||**Income/Expenditure Surplus/(Shortfall) ..................................................................... 11**|
|**_6._**|**_Notes To Accounts ................................................................................................. 11_**|
||**Note 1-Trustee Remuneration and Related Party Transactions ..................................... 11**|
||**Note 2-Movement in Funds ......................................................................................... 11**|
||**Note 3-Analysis of Donations ..................................................................................... 12**|
||**Note 4-Analysis of Payments ...................................................................................... 12**|
||**Note 5-Governance Costs Included in Note 4-Expenditure ........................................... 13**|
||**Note 6-Other Payments included in Note 4-Expenditure .............................................. 14**|
||**Note 7-Minister’s Stipend ........................................................................................... 14**|
||**Note 8-Collection For Third Parties ............................................................................. 14**|
|**_Appendix 1-Funds Held by the Church of Scotland General trustees For The Benefit of the_**||
|**_Congregation ............................................................................................................... 16_**||
|**_Checklist for Examination of Congregational Accounts .................................................. 17_**||



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## **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 

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## **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 2024 the joint Remembrance Sunday Service was held in Strathbogie Drumblade church. There were 397 Communicant members at the end of the year under review, 129 fewer than 2023. This was a result of a full and detailed review of the Roll of Communicant members. There were no weddings or baptisms during the year. Twelve 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 2024; 

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- Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees 2024 statement (Appendix 1) 

- Church of Scotland Investor Certificate 2024 statement. 

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 2024 the Church held unrestricted cash funds of £2,797 of which £798 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 currently scheduled to be complete by 31 December 2027. 

Of note, the boundary wall project managed on our behalf by NENI Presbytery Building Office, has consumed £41,728 up to year end 2024. It is anticipated that a further £67,280 will be spent in 2025 and £13,000 in 2026. Funding is being provided from the Church Consolidated Fabric Fund. 

At year end there are £133,976 funds held by the Church of Scotland General Trustees for the benefit of the Congregation as set out in Appendix 1 and £320,786 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 

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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, 

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## **3. Independent Examiner Report** 

I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 3 to 16. 

## **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*] 

1. 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 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Date: 12 March 2026 

- 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. 

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## **4. Statement of Balances** 

|**Statement**<br>**of Balances**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|TOTAL<br>BROUGHT<br>FORWARD<br>AT 1<br>JANUARY<br>2024||2,987|||2,987|2,987|
||||||||
|Excess of<br>Receipts<br>over<br>Payments||(189)||0|(189)||
|CofS<br>Validation<br>Check||TRUE|||||
|TOTAL<br>FUNDS<br>CARRIED<br>FORWARD<br>TO 2025<br>BEFORE<br>TRANSFERS||2,798|0|0|2,798||
||||||||
|**Transfers**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|I-Transfers<br>from<br>Deposits to<br>General<br>Funds||0|0|0|0||
|E-Transfers<br>to Deposits<br>from<br>General<br>Funds||0|0|0|0||
|TOTAL<br>FUNDS<br>CARRIED<br>FORWARD<br>TO 2025<br>AFTER<br>TRANSFERS||2,798|0|0|2,798||



|Investments<br>at Market<br>Value|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|Cost<br>£204,007.04|||320,787||320,787|304,494|



Page 8 of 23 Huntly Cairnie Glass Church of Scotland 



|Investments|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31|TOTAL 31|
|---|---|---|---|---|---|---|
|at Market|||||DECEMBER|DECEMBER|
|Value|||||2024|2023|
||||||||
|TOTAL||2,798|320,787|0|323,585|304,494|
|ASSETS|||||||



|**Bank and**<br>**Deposit**<br>**Balances**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|General<br>Funds<br>(Unrestricted)||2,798|0|0|2,798|2,986|
|TOTAL BANK<br>AND<br>DEPOSIT<br>BALANCES||2,798|0|0|2,798|2,986|



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

For and on behalf of the Congregational Board. 

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Huntly Cairnie Glass Church of Scotland 



## **5. Receipts and Payments** 

## Receipts 

|**CoS Receipts**<br>**and**<br>**Payments**<br>**Analysis**||UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|Receipts|Notes||||||
|I-Bank and<br>Deposit<br>income||10,832|0|0|10,832|9,216|
|I-Donations||27,900|0|0|27,900|27,076|
|I-Legacies||0|0|0|0|0|
|_SUB TOTAL_||38,732|0|0|38,732|36,292|
||||||||
|I-Grants||0|0|0|0|0|
|I-Other<br>receipts||0|0|0|0|0|
|I-Other<br>Receipts-Life<br>and Work||168|0|0|168|126|
|I-Other<br>Receipts-<br>Utility, Local<br>Authority<br>refunds,<br>Overpayment<br>refunds||0|0|0|0|0|
|I-Receipts<br>from General<br>Trustees||0|0|0|0|0|
|I-Rental of<br>premises||0|0|0|0|0|
|I-Sale of<br>assets||0|0|0|0|0|
|I-Sale of<br>investments||0|0|0|0|0|
|I-Tax<br>Recovered||0|0|0|0|0|
|I-Weddings<br>and Funerals||1,920|0|0|1,920|1,400|
|_SUB TOTAL_||2,088|0|0|2,088|1,526|
||||||||
|TOTAL<br>RECEIPTS||40,820|0|0|40,820|37,818|



## Payments 

|Payments|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|E-Charitable<br>activities||(40,927)|0|0|(40,927)|(40,441)|



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Huntly Cairnie Glass Church of Scotland 



|Payments|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|E-Governance<br>costs||0|0|0|0|(150)|
|E-Costs of<br>generating<br>funds||0|0|0|0|0|
|E-Donations<br>to Third<br>parties||0|0|0|0|0|
|E-Offering<br>Envelopes||(81)|0|0|(81)|0|
|TOTAL<br>PAYMENTS||(41,009)|0|0|(41,009)|(40,591)|



## Income/Expenditure Surplus/(Shortfall) 

||Note<br>s|UNRESTRICTE<br>D|RESTRICTE<br>D|ENDOWME<br>NT|TOTAL 31<br>DECEMBE<br>R 2024|TOTAL 31<br>DECEMBE<br>R 2023|
|---|---|---|---|---|---|---|
|INCOME/EXPENDITU<br>RE<br>SURPLUS/(SHORTFA<br>LL)||(189)|0|0|(189)|(2,773)|



## **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 £3,048 was paid in Manse Council Tax charges and £437 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 

|**Movement In**<br>**Funds**|Notes|01<br>January<br>2024|RECEIPTS|PAYMENTS|TRANSFERS|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|---|
|General<br>Funds<br>(Unrestricted)||2,987|40,820|(41,009)|0|2,798|2,986|
|TOTAL<br>FUNDS||2,987|40,820|(41,009)|0|2,798|2,986|



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. 

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Note 3-Analysis of Donations 

|**Analysis of**<br>**Donations**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|1003:<br>Standing<br>Order<br>Donations||2,287|0|0|2,287|3,437|
|1101: WFO<br>Scheme (Non<br>Gift Aid)||4,943|0|0|4,943|5,456|
|1105:<br>Ordinary<br>Offerings||20,342|0|0|20,342|13,917|
|1106: Other<br>Offerings||100|0|0|100|520|
|1113:<br>Donations||0|0|0|0|3,000|
|1135:<br>Collections<br>for Third<br>Parties||228|0|0|228|747|
|TOTAL<br>DONATIONS||27,900|0|0|27,900|27,076|



Note 4-Analysis of Payments 

|**Analysis of**<br>**Payments**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|2201: GTG<br>Contributions||(22,005)|0|0|(22,005)|(24,619)|
|2209:<br>Presbytery<br>Dues||0|0|0|0|0|
|2214: Ministry<br>Travel<br>expenses||(960)|0|0|(960)|(960)|
|2215:<br>Ministers<br>Telephone<br>and Internet<br>Services||(437)|0|0|(437)|(108)|
|2225: Offering<br>Envelopes||(81)|0|0|(81)|0|
|2242:<br>Organist<br>Salary||(1,295)|0|0|(1,295)|(1,365)|
|2262: Life and<br>Work<br>Expenses||(420)|0|0|(420)|(180)|



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Huntly Cairnie Glass Church of Scotland 



|**Analysis of**<br>**Payments**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|2266: Choir,<br>Organ and<br>Music<br>Expenses||0|0|0|0|(552)|
|2271:<br>Publicity and<br>Advertising||(633)|0|0|(633)|(450)|
|2300: Fabric<br>Maintenance<br>Church||(889)|0|0|(889)|(658)|
|2302: Gas<br>Church||(1,665)|0|0|(1,665)|0|
|2303:<br>Electricity<br>Church||(1,096)|0|0|(1,096)|(4,632)|
|2307:<br>Insurance<br>Church||(4,001)|0|0|(4,001)|(3,879)|
|2309: Upkeep<br>of Grounds||(1,740)|0|0|(1,740)|0|
|2320: Fabric<br>Maintenance<br>Manse||(2,740)|0|0|(2,740)|(60)|
|2325: Council<br>Tax Manse||(3,048)|0|0|(3,048)|(2,978)|
|2391: Audit or<br>Independent<br>Exam||0|0|0|0|(150)|
|2392:<br>Preparation of<br>Accounts||0|0|0|0|0|
|2393: Legal<br>Costs<br>(Governance)||0|0|0|0|0|
|2394: Loan<br>Repayment||0|0|0|0|0|
|TOTAL<br>EXPENDITURE||(41,009)|0|0|(41,009)|(40,591)|



## Note 5-Governance Costs Included in Note 4-Expenditure 

|**Governance**<br>**Costs**<br>**Includedin**<br>**Payments**|Note<br>s|UNRESTRICTE<br>D|RESTRICTE<br>D|ENDOWMEN<br>T|TOTAL 31<br>DECEMBE<br>R 2024|TOTAL 31<br>DECEMBE<br>R 2023|
|---|---|---|---|---|---|---|
|2391: Audit or<br>Independent<br>Exam||0|0|0|0|(150)|
|2392:<br>Preparation of<br>Accounts||0|0|0|0|0|



Page 13 of 23 Huntly Cairnie Glass Church of Scotland 



|**Governance**<br>**Costs**<br>**Includedin**<br>**Payments**|Note<br>s|UNRESTRICTE<br>D|RESTRICTE<br>D|ENDOWMEN<br>T|TOTAL 31<br>DECEMBE<br>R 2024|TOTAL 31<br>DECEMBE<br>R 2023|
|---|---|---|---|---|---|---|
|2393: Legal<br>Costs<br>(Governance)||0|0|0|0|0|
|2394: Loan<br>Repayment||0|0|0|0|0|
|TOTAL<br>GOVERNANC<br>E COSTS||0|0|0|0|(150)|



Note 6-Other Payments included in Note 4-Expenditure 

|**Other**<br>**Payments**<br>**Included in**<br>**Payments**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|2465:<br>Purchase of<br>Fixed Assets||0|0|0|0|0|
|2466:<br>Purchase of<br>investments||0|0|0|0|0|
|TOTAL<br>OTHER<br>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/Collectio**<br>**ns For Third Parties**<br>**Included in Income**<br>**and Expenditure**|Note<br>s|UNRESTRICTE<br>D|RESTRICTE<br>D|ENDOWME<br>NT|TOTAL 31<br>DECEMBE<br>R 2024|TOTAL 31<br>DECEMBE<br>R 2023|
|---|---|---|---|---|---|---|
|1135: Collections for<br>Third Parties||228|0|0|228|747|
|2365: Donations to<br>Third Parties||0|0|0|0|0|
|TOTAL DONATIONS<br>FOR THIRD PARTIES||228|0|0|228|747|



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|**Collections for Third**<br>**Parties**|Notes|TOTAL 31 DECEMBER<br>2024|TOTAL 31 DECEMBER<br>2023|
|---|---|---|---|
|Christian Aid|||194|
|Poppy Scotland|||114|
|Scotland Air Ambulance|||439|
|Networks of Wellbeing||228||
|TOTAL DONATIONS FOR<br>THIRD PARTIES||228|747|



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

|||2024|2023|
|---|---|---|---|
|Consolidated Fabric Fund||||
|**Capital I Account**||||
||Credit balances held at 31<br>December at cost|116,528.48||
||Market value of balances at 31<br>December|116,528.48|76,919.57|
|**Capital II Account**||||
||Credit balances held at 31<br>December at cost|0.00||
||Market value of balances at 31<br>December|0.00|16,681.62|
|**Revenue Account**||||
||Credit balance at 31 December|17,447.85||
|**Temporary Account**||||
||Credit balance at 31 December|0|0|
|||||
|Individual Fund||||
|Expendable||||
||Credit balances held at 31<br>December at cost|0|0|
||Market value of balances at 31<br>December|0|0|
|Permanent Endowment||||
||Credit balances held at 31<br>December at cost|0|0|
||Market value of balances at 31<br>December|0|0|
||TOTAL|133,976.33|93,601.19|



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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?  £40,820** 

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



|- the amount and purpose of any designated fund, and the likely<br>timing of<br> any expenditure that has been set aside for the future<br> <br>**11.**<br> Signed and dated by a trustee on behalf of all the trusteesPage 6,9||
|---|---|
||X|
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||X|



Page 18 of 23 Huntly Cairnie Glass Church of Scotland 



## **Receipts and Payments Account** 

|**Receipts**<br> Page 10,12<br>**1.  **Donations (including Gift Aid tax recovered)<br> <br>**2.  **Legacies<br> <br>**3.  **GrantsPage 9<br> <br>**4.  **Receipts from fundraising activities<br> <br>**5.  **Gross receipts from trading (unlikely for a Church)<br> <br>**6.  **Receipts from investments other than land & buildings<br> <br>**7.  **Rent from land and buildings<br> <br>**8.  **Receipts from General Trustees<br> <br>**9.  **Proceeds from sale of fixed assets<br> <br>**10.  **Proceeds from sale of investments<br> <br>**11.  **Split of receipts between different categories of funds<br> <br>**12.  **Comparative figures for previous year<br> <br>**Payments** Page 10, 11, 12,13<br>**1.**<br> Payments for fundraising activities<br> <br>**2.**<br> Gross trading payments<br> <br>**3.**<br> Investment management costs<br> <br>**4.**<br> Payments relating directly to charitable activities,<br>detailing material items<br> <br>**5.**<br> Grants and donations relating directly to charitable<br>activities<br> <br>**6.**<br> Governance costs relating to:<br> - Independent examination<br> <br> - Legal costs associated with constitutional matters or<br>legal advice<br> <br>**7.**<br> Purchase of fixed assets<br> <br>**8.**<br> Purchase of investments|Yes<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br>X|No<br> <br> <br> <br> <br> <br> <br> <br>|N/A|
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Huntly Cairnie Glass Church of Scotland 



**9.** Split of payments between different categories of funds 

**10.** Comparative figures for previous year 

X X 

Page 20 of 23 Huntly Cairnie Glass Church of Scotland 



|**Statement of Balances**<br>Page 8<br>**1.**<br> Cash and bank balances at end of period<br> (including amounts held with Investors Trust Deposit Fund)<br> <br>**2.**<br> Reconciliation with balances at beginning of period<br> <br>**3.**<br> Summary of investments at market valuation<br> (including amounts held with Investors Trust Growth and<br>Income Funds)<br> <br>**4.**<br> Summary of other significant assets at valuation (if<br>available) or cost<br> (NB must be at valuation where valuation is less than cost)<br> <br>**5.**<br> Total estimate of significant liabilities at period end<br> <br>**6.**<br> Signed and dated by a trustee on behalf of all the trustees<br>Page 9<br>**Notes to the Accounts**<br>**1.**<br> Nature and purpose of the different funds held by the<br>congregation,<br> including any restrictions on their usePage 11<br> <br>**2.**<br> Amount of remuneration paid to a charity trustee or person<br>connected to<br> a charity trustee or a statement that no such remuneration<br>was paidPage 11<br> (excluding minister’s stipend but including Voluntary<br>Additional Payment where appropriate)<br> <br>**3.**<br> Total amount of expenses, if any, paid to charity trustees and<br>the number<br> of charity trustees receiving expenses (including minister’s<br>travel, Council<br> Tax, etc).  Or a statement that no such expenses were paid.<br>Page 11<br> <br>**4.**<br> A note detailing the arrangements for minister’s stipendPage<br>14<br> <br>**5.**<br> Details of any other separately registered charities, trusts etc<br>which are<br> under the control of some or all of the congregation’s charity<br>trustees<br> <br>**6.**<br> Any further information required to reasonably assist the<br>reader to<br> understand the statement of accounts|Yes<br>X<br>X<br>X<br>X<br>X<br>X<br>X<br> <br>X<br> <br>X|No<br> <br>|N/A|
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Page 21 of 23 

Huntly Cairnie Glass Church of Scotland 



## **Independent Examiner’s Report** 

|**pendent Examiner’s Report**||
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|**1.**<br> Independent Examiner’s Report should not be dated before<br>the date<br> the Trustees approved the Accounts<br> <br>**2.**<br> Full name and address of Independent Examiner should be<br>givenPage 3<br> <br>**3.**<br> Independent Examiner’s Report should be signed by an<br>individual and not<br> by a firm of Accountants||
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Page 22 of 23 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<br>Account.Page 11 £189<br>**AND**<br>Excess of Receipts and Payments per the Statement of Balances.<br>Page 8 £189<br>**2.  **Total Bank and Deposit Balances per the Statement of Balances.Page<br>9 £2,798<br>**AND**<br>Total Funds per the Movements in Funds Note.Page 11 £2,798<br>**3.  **Total Receipts per the Receipts and Payments Account.Page 10<br>£40,820<br>**AND**<br>Total Receipts per the Movements in Funds Note.Page 11 £40,820<br>**4.  **Total Payments per the Receipts and Payments Account.Page 11<br>£41,009<br>**AND**<br>Total Payments per the Movements in Funds Note.Page 11 £41,009<br>**5.  **Total Donations per the Receipt and Payment Account.Page 10<br>£27,900<br>**AND**<br>Total Donations per the Analysis of Donations Note.Page 12 £27,900|Yes<br>X<br>X<br>X<br>X<br>X|No|
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Page 23 of 23 Huntly Cairnie Glass Church of Scotland