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 NUrn￿r.. 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 athninis*red 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' to medita within the peaceful special atML￿phere. 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 Lott￿e. Slatemenl of Trustees, Resptsnsibilitie 'Ihe members of the Kirk Session I cOn￿gational 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 prO￿T 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 As5ei*bly ()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 PrO￿rtiC5. 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 t￿sleeS and e￿MIlltr The chariiN irusi¢¢s c(Jn%ider ihai an independeni examination 14 needed under section 44{1 Mcl Charities and Truslee I￿￿est￿e￿I 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 ha￿e come to MN. attention B*sis 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 pro*ide 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 4￿662 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 b*l*D¢eS ¢•rrltd forn•rd ILI.iI?4 1111,176 Inv￿lments 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 beh￿111. i)r IliL Kirk SL 4%IIITI dnd l. InLln¢ial FIc)