The Church of Scotland Tenandry Parish Church, Killiecrankie RECEIPTS AND PAYMENTS ACCOUNTS Year ended 31st December 2024 Congregation No: 271626 Charity No: SC 001984
Tenandry Parish Church, KilliecrankAe Reference gnd Administrntive Inforniation Charil). Name: Charily Regislrdlion NUrnr.. CanbJregalion Reference No: ContaLt Addrcss: Tenandry Parish Church SC001984 271626 The Mount Golf Course Ri)ad Piilochrv. Penhshire P11165AU Trustees Cun ri iational Budrd Principal Offiee-bearers Inierim Moderator.. Session Clerks Clerk to the Board: Church 'freasurer.' Indepcndcnt Exvdminer Bankers Bank of Scoiland 76 .4tholl Road PiilochTr'. Perthshire l)F116 511W'
Tenandry KirK Killiecrankie Trustees, Annual Report Year ended 31 Deeember 2024 Slructure, Governance and Management Gov¢rDine Document The Church is athninisred in accordontt with the tenns of the t>eed of Conmituiion lor Deed of ' (Unirary Forn))). Onst]li0n Recruitrnent 8Dd AppointJnen¢ of Trnsiees Members of the KiTk Session and th¢ Congregational B¢)ard are the charity mtsitts. The Kirk Session embers are the elders of Ihe church and are ¢hos¢n from those memttrs of the church who are considered ko have the appropriaie gifts and skills. We are no longer allowed to call a minister. The Congregational Board Is app)inted from Hiihin the congregalion and members of the conwgation are invited to nominate individuals who Hre believed io have ihe skills and comrnitment lo conrril)uie io the managemerti afFdif5 of the Church, to become mthbers of the Board. Board Member5 are then appoinied at the Swed Annual Mectin8 and serve for a period of th yvdrs after which (he). musi sttk re<lection at th¢ next Sthied Annual Mttiin8. Organi(1011 Siructur¢ The Congregational Biwd is chaired by the Interim Moderntor and rneets approx. 5tx time5 in a responstbiliiies are dele8ated to the Finance Comminee and the Propeo. Committee as appT(Trpria S¢ssion which meets six lime5 a year is resw)nsible for spiriiud affairs within the Church. ar. Certain The Kirk Objectives and Activities The Church of Scotland is Triniwian in d(thtnc. Reformed in tradition and Presb)tri'an in poliry. It exi God and 10 work for the advancement of Chrim's Kin8dom throughout the world. As a national Church. it ac a distinctive call and duty to bring the ordinance5 of religion lo the Fthple in every parish of Scoilan teilOrial ministry. It t0F1es with other Churches in various ecumentcal tmxlies in Scotland and beyond. to glorify nowledges through a T¢nndry Activitie5 Service5 every Sunday ai 10.30am- Communion c¢lebTated monthly Additional Service5 at Faster and Chrisa5 Ecumenical Services Sunday School - ai present no young childm older children involved wtthin main service Social Events . Music Concen. Harve Supper. sttr$. Dxai eveni Churches WoTkin8 iogether in Atholl Op¢rdiing and running Church Stable Cottsge for CrossRexh workers and low income wle. rnany of for the Church of Scland. (lknutl only) omwo
Tenandry KirK Killiecrankie Trustees, Annual Report (cont) Year ended 31 De¢ember 2024 A¢hie%'emenL4 Ind Performance 4¢ Coiiag¢, li has been fully used in ?024. Tenandry congregation enjoy me¢ling7 new occupier5 of ihe Cdtt8ge 8t the Sundaj morning Service. they also help swell the numbers and someiimes ke part. Cofyee and ica served [Lrsi Sunday ol'thc mon¢li giving an opwrtuiiity to inLcI thL PrLachLr and wLlcomc vi%ilors. Additional collcclian% for I'Sariii¢%. I'hc Church 15 open every day to visitors and Sing walker5 who will often cnjoy the opprtunil>' to medita within the peaceful special atMLphere. FinAncial Review The congregation gave generously to s[la1 Collections for rnany good causes. The Stables cottag¢ has b¢en full most of the year. Reservfs Polity It is the I"TUSittS' policy 10 hold reserves of approximately six monihs expendiiure including designaiaj funds. At th¢ year end the Church held unresrricied funds of £129.583 of which £11.897 had been desigtiated for abric F'und and £5.604 for Stobles Cottage Funds. Tht Church also h¢ld £ 7.0(Nl of restricted funds of which £6.000 for Tenandry Manse purposes and Siables Lotte. Slatemenl of Trustees, Resptsnsibilitie 'Ihe members of the Kirk Session I cOngational Board mllst pr¢pare fjnanctal statements which gi sullicieni detail to etlable an apprcciaiion of the tronsaciions of the C.hllrch during the financial y¢ar 'fhe memheT8 f Ihe Kirk Se55iun I Conwegati(Trnal Board ar¢ resrrfjnsible for keeping prOT accounling records which, on reque51. mus¢ refleci (he linancial Ix)Sllion of th¢ Church al thar iirne. lThis musi bc done lo ensu that the financial.'sraiements compl) w'iih ihe C"harities and Trust¢¢ Inv¢strnent Ikotland) Act 200$ th¢ chariti Accounts'lscoilandl Rcgulaiions 2006 and the RegulalioTrs Aneni Cong¥re8ational Finance approved by the GeRcrdl As5eibly ()f the ChurLh uf Scotland in 2007. 'Ithey are also resFM)nsible for safeguarding the &ss¢ts of the Church and Musi take reasonable steps lor the prevenlton arKUor d¢l¢ction of fraud and oth¢r irr¢gularitÉ¢5. £1.0 for Approved by the Trnst¢es gTrd signed on their behalr, Session Clerks Dale March 2025
Tenandry KirK Killiecrankie SC001984 Report of the Independent Examiner Accounting Policies . Th¢ acLC)unis preparcd on a c45h basis b. Hcritablc PrOrtiC5. consisting of the church, manse and a cottAge. ore not recorded in the acc The tille deeds are held b). Ihc Lhurch of Scotland %eneral trusiees. c. Nornial fabric repairs and maintenance are charged to the general fund. extraordinarv repair5 a Iinprovemellls are met trom eithcr our own 18bric fund. or thai hcld bN' Ihe eenernl tn]%lcc5. ni. Respective responsibilities of tsleeS and eMIlltr The chariiN irusi¢¢s c(Jn%ider ihai an independeni examination 14 needed under section 44{1 Mcl Charities and Truslee IesteI l.Scoilandl Aci 2(M)5. It 18 f¢sTK)nsibiliti' In examine th¢ acr undlr section 44{ l Kc) ol-the Act and io state H.hether particular matters hae come to MN. attention Bsis of independeni eumitter's %la¢¢me41 the An examination includes a review of th¢ accounting records kept bv the charity atml a compariso the accounts presented with those rwords. li alw inilud¢s ¢onsid¢rntion of an). unusual it¢m disclosures in the &c¢ounls. seeking explanations from the trusiees concerning any such ma r5. The procedures und¢rt8ken do not proide all ihe evidence thai would be requi in an 8udiL knd con%¢quenil* I di) IJOl ¢Nprc5s an audil opinion on thc accounts. Ittdepettdent F.x4mlner'J %tstement In (h¢ cours¢ of m)" ¢xa¥nination of the stslemenl of account for the year ended 31 Decevnber ?0?4 mailer ha5 come io MY attention. (Ir no which ¥ives me reasonable cause to believe thal in an). material respect the requirements: to keep accouniing records in accordance M'ith Seciion 44 (Ixa) of the 2(K)5 Aci Ind Regulaiion 4 of the ?IK16 Accounts Regulations. and to prepare accounts which accord 1th ih¢ accounting records and comply with Regulation thc ?006 Accounts Regulations haN¢ noi tttn mel or of 2 to which. in MY opinion. attention should be drdWI) in order to enable a PToper UTKlerstanding o acci)unts to k r¢ached. Name AddTe5S.' Signature Date
Tenandry KirK Killiecrankie Receipts and Payments Account Year eDded 31 December 2024 Unrtstricted Re5trict¢d Totsl Totsl Futtdi Funds 2024 2023 Receip¢s Donations Note 10.970 10.970 17.708 Le8aeie5 Aciivities for Generating Funts 8.825 8.825 7.430 Bank & Deposil interest Invesmieni income 5.708 5.708 3,8(Ml 25J13 28,938 Insurance Refund Policy redeem¢d Hydro l Fuel Refund Receipts from General Trusiees for Tenandrv Manse Fabric FurKI 15,159 15,159 6.458 Total Ree¢ipts 4662 40.662 41.264 Payment$ Chydritable activities 20.764 20.764 4&709 Total P*vments 20.764 20.764 48.709 Excess of Re¢¢ipls over Payments for th¢ y¢gr before transfers 19.898 19.898 -7.444 Funds to CIS Investment 20. 20.(
Tenandry l(irK KilliecraDkie Slglemenl of Balances At 31 December 2024 Il•mlrkled Reffjrltted Totsl Flank & dLTM)%ii bo1 F•Mds 21124 21124 2024 2023 N•t¢ nk & Deposit Bal%nees Bank & dtposll bAl•n¢H brouihi forn•rd 103.176 110.176 Movemenl Én year: l.'xcek% ol"Rts¢ipLs over Pa>Thents the )wr 19.898 -7,44$ & dtposh blD¢eS ¢•rrltd forn•rd ILI.iI?4 1111,176 Invlments at markct v*lue (£9,968 0.30Y Tv¢#l knets 129.S•J lJ6.W 'Ihe account% were approved by the Kirk Scs5ion and F inancial Bowd on March ?025 For 8nd on beh111. i)r IliL Kirk SL 4%IIITI dnd l. InLln¢ial FIc)<ord Trtayurer
Tenandry KirK Killiecrankie St¥4tement of Balances Notes to the A¢¢ounts l. Trustee Remuneration ind Rtlxted Party Transactions No Trustee was paid Remuneration during the year 2. Movements in Funds At IJD Atjl Dec 2024 Receipls Pyment$ Trsnsfers 2024 Unrestricted funds Designdtcd Fabric Fund Designated Stsbles Cottage Fund General Fund 8.453 5.689 15,159 8.8?5 -10.01)n 11,897 5,604 112,082 -3.910 95.$43 16.678 40.662 15.000 Kestrieted fund8 'I'¢nandry stables Lotta8e Fund Tenandry Manse FuThl 1,000 6.QDQ Total funds 40.662 -2n.71 ses ol. tk'si aled I". unds Fabric F und.. 'I"hc "fru51ees have sel &side funds for the mainlenance of the Church propleS Manse Fund: The Trustees have set aside funds for repair and m4nlenance Stables Cottage Fund: The I"rustees have sel aside funds for thL' repairs and maintenarre
UDrestricted Restricted Totsl Total Funds 2024 Funds 2024 2024 2023 3. Analy$i$ of Donations Gift Aid t)onations Tax Recovered on Gtft Aid Donations Ordinary Offerings IOp¢n Plate) Other OtTerings. tA)natlOll5 etc Special Collections Sales of Life & Work 8.499 8.499 8.619 7.163 1.033 17? 695 695 355 355 1,295 126 1.295 126 469 ?52 10.9711 10.970 17.708 Acitivities for Generating Funds Donaiion5-Stables Cottage Other Receipts l Rend]nSuranCe Claim) 8.825 8.825 7.430 5.868 8,825 13,298 Analy515 of Payments Charitable activities Ministrie% & Mission allocation Presbyiery dues Minister's Travel expenses Pulpit supply Ministetrs (hher Expense5 Lady Haig Wreath Tenandry Cottage- Garden Tenandry Cottage - Flood Tenandry Cottag¢-Misc Expenses Tenandry Cotta8e-H¢aL Light Tenandry Cottage- Repairs Tenandr%' Manse dry roi Tenandry Mans¢ mi.sc Expenses Fabric repairs & mainienance Heat and light Insurance 2.952 334 2.952 334 6(K) 458 365 558 2.800 2.800 2.080 50 47 47 28 288 288 399 8,594 176 324 324 3,105 194 3.105 194 3.435 572 26,064 804 804 1.026 1.453 1.832 2.811 1.886 2.811 1.886 Organ & music lieence Printing. stationery and poslage (Bwks) Special Collertions Remined Church Magazine Expenses L&W Costs Churches Wo¥kin8 Together sub Other expenses 14J 2.605 2.605 1,190 252 252 25? 47 47 34 20.764 211.764 48.709 7. Minister's Stipend
All Church of Scotland conggatIOnS Contribute lo the National Siipend Fund which bears the costs of all ministers, stipends and employerfs contributions for national insurance. trnsion and housing and loan t"und. Ministers, stipends are paid in accordance the national sti nd scaje. which is related lo years of Service. For the year under review the minimum s pend w&s £31,642: M&ximum stipend in 5th and subsequent years of service £38.884 2.024 2,023 Collections for Third Parties Christian Aid 305 325 PriesS Basma 2(K) Ukraine Appeal W'ater Aid 500 5(K) CATH 3(M DEC 2(Kl Atholl Fo(bd bank Edinburgh Direa Aid 350 165 950 Ini'estments al Market Value Lloyds Bank Ltd Ordinary shares - 2362 shares (CO £5761 1,294 1394
Tenandry KirK Killieerankie APPENDIX FUNDS HF.LD ON BEHALF OF THE CONGRF.GATION BY THE CHURCH OF SCOTLAND C:ENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Crcdit Balances held at 31 December al cost 6.807 6.807 Market Value of Balances at 31 December 9.968 11,945 REVENUE ACCOUNT Credit Balance al 31 December 8.069 11.717 MANSE DEPOSIT Credit BalanLe ai 31 December