2024-12-31-accounts

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The Church of Scotland Fintray Kinellar Keithhall Parish Church

Receipts and Payments Accounts Congregation No: 331968 Charity No: SC 003115 Annual Report and Accounts for Year Ending 31 December 2024

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Table of Contents	Table of Contents
*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
	(c) Financial Review .................................................................................................. 5
	2.6 Reserves Policy ................................................................................................ 5
	2.7 Statement of Trustees' Responsibilities ............................................................. 5
3.	*Independent Examiner Report ..................................................................................... 7*
4.	*Statement of Balances ............................................................................................. 8*
5.	*Receipts and Payments ........................................................................................... 9*
	Receipts ..................................................................................................................... 9
	Payments .................................................................................................................. 10
	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 ............................................................................................................... 14*
*Appendix 2-Church of Scotland Congregation Investments ............................................ 15*
*Appendix 3-Checklist for Examination of Congregational Accounts ................................ 16*

Page 2 of 19 Fintray Kinellar Keithhall Parish Church of Scotland

Reference and Administrative Information

Charity Name:

Charity Registration Number: Congregation Reference No: Contact Address:

Trustees

Val Anderton Ingrid Baker Kenneth Buchan Rev. Sheila Craggs Lorraine Forbes

Principal Office Bearers

Interim Moderator Session Clerk Treasurer

Fintray Kinellar Keithhall Parish Church of Scotland SC003115 331968

Independent Examiner

Bankers

The Team at Virgin Money 26, West High Street Inverurie AB51 3SL

Page 3 of 19 Fintray Kinellar Keithhall Parish Church of Scotland

2. Trustees Annual Report

2.1 Structure, Governance and Management

The Church is administered in accordance with the terms of the Unitary 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 Interim Moderator, who is a member of the Kirk Session, is elected by Presbytery.

2.3 Organisational Structure

The Kirk Session is chaired by the Interim Moderator and meets at least five times in a year. Certain responsibilities are delegated to the Finance Committee and the Fabric Committee as appropriate. The Kirk Session is responsible for spiritual affairs within the church.

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.

It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

2.5 Achievements

(a) Achievements Fintray Church held a very successful Candlelight Supper and also an Afternoon Tea for Christian Aid, these were well attended by church members and nonchurch members.

Fintray refurbished the stained glass nativity figures and utilising an existing table to produce a beautiful backlit stable scene.

Weekly services continued to be held at Fintray Church followed by refreshments for a time of fellowship.

§ The average Sunday attendance increased to an average of 25 adults;
§ During the year a strengthened outreach was established with the local primary schools, the Interim Moderator serving as chaplain to the three schools in the Parish. The children of Hatton of Fintray Primary School attended Easter, Christmas services.
§ A Christingle Service held on Christmas Eve – over 70 people attended.
§ The Kirk Session and Interim Moderator continue to look for ways to reach out and teach the young people in the Parish as part of its Five Marks of Mission;
§ A Worship Group assists with services once a month;
§ Weekly Study classes were held for Lent and Advent.

Page 4 of 19 Fintray Kinellar Keithhall Parish Church of Scotland

§ Community Craft Classes continue to be held weekly.
§ Fintray Church meeting room continues to be available and is used by community groups.
§ In addition to its place of safe refuge within the Aberdeenshire Council and Community resilience plans, Fintray Church has been designated as a “warm space” for the Community if required.

(b) Membership

The Congregational Roll decreased through 2023. The year-end statistics are summarised below.

2023 Year End Active Members	118
Added	0
Removed from Roll during 2024 due to Death	1
Removed from Roll during 2024 Otherwise	0
Total Roll 2024 Year End	117

(c) Financial Review

The congregational principal source of income for the year were regular monthly direct debits, weekly offerings, gift aid claims and donations. Year on year the level of income remains reasonably consistent.

2.6 Reserves Policy

It has previously been the Trustees’ policy to hold minimum reserves of approximately four months expenditure including unrestricted funds. This was re-affirmed for 2025.

At 31 December 2024 the Church held unrestricted cash funds of £34,047 in the General Fund which Trustees consider to be sufficient to enable the Church to run for the forthcoming year.

In addition, there are £13,594 Congregation Investments (Appendix 2) and a further £319,007 in funds held by the Church of Scotland General Trustees for the benefit of the Congregation as set out in Appendix 1.

2.7 Statement of Trustees' Responsibilities

The members of the Kirk Session 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: 18 February 2025 and signed on their behalf,

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3. Independent Examiner Report

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4. Statement of Balances

Statement of	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	ENDOWMENT	TOTAL 31	TOTAL 31
Balances							DECEMBER
							2024
TOTAL			32,059	32,059		0	32,059
BROUGHT
FORWARD AT
1 JANUARY
2024


Excess of			1,988	0		0		1,988
Receipts over
Payments for
2024
CofS			TRUE
Validation
Check
TOTAL			34,047	0		0	34,047
FUNDS
CARRIED
FORWARD TO
2024

Investments	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	ENDOWMENT	TOTAL 31	TOTAL 31
at Market							DECEMBER
Value							2024
Cost		3,518	3,518	13,594	13,594		13,594
TOTAL
ASSETS
			34,047	13,594		0	47,641

The accounts were approved by the Kirk Session on 18 February 2025 2025.

For and on behalf of the Kirk Session.

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Fintray Kinellar Keithhall Parish Church of Scotland

5. Receipts and Payments

Receipts

CoS Receipts and Payments Analysis			UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
Receipts	Notes
		Activities for Generating Funds	1,976	0	0	1,976	0
		Bank and Deposit Income	410	0	0	410	10,822
		Donations	19,524	0	0	19,524	16,916
		Legacies	0	0	0	0
		SUB TOTAL	21,910	0	0	21,910	27,738

		Grants	0	0	0	0	0
		Other Receipts	100	0	0	100	0
		Other Receipts- Utility, Local Authority refunds	0	0	0	0	0
		Other Receipts- Life and Work	0	0	0	0	126
		Income from Weddings and Funerals	0	0	0	0	0
		Rental of premises	250	0	0	250	0
		Manse Rental	0	0	0	0	2,725
		Transfer from Deposits	13,824	0	0	13,824	11,633
		Sale of assets	0	0	0	0	0
		Sale of investments	0	0	0	0	0
		SUB TOTAL	14,174	0	0	14,174	14,484
TOTAL RECEIPTS			36,085	0	0	36,085	42,222

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Fintray Kinellar Keithhall Parish Church of Scotland

Payments

Payments		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
	Costs of generating funds	(1,412)	0	0	(1,412)	(301)
	Charitable activities	(32,685)	0	0	(32,685)	(21,720)
	Governance costs	0	0	0	0
TOTAL PAYMENTS		(34,096)	0	0	(34,096)	(22,021)
CofS Validation Check	TRUE TRUE TRUE TRUE

Income/Expenditure Surplus/(Shortfall)

Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2023	TOTAL 31 DECEMBER 2022
		1.988	0	0	1,988	19,435

Bank and Deposit Balances

Bank and Deposit Balances
	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
General Funds	34,047	0	0	34,047	32,059
TOTAL BANK AND DEPOSIT BALANCES	34,047	0	0	34,047	32,059
CofS Check	TRUE

6. Notes To Accounts

Note 1-Trustee Remuneration and Related Party Transactions

The Interim Moderator was reimbursed £6,392 Pulpit Supply. Pastoral and chaplaincy duties were provided free by the Interim Moderator however mileage was reimbursed at a cost of £476.

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

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Fintray Kinellar Keithhall Parish Church of Scotland

The Statement of Balances and Movement in Funds are reconciled to Church of Scotland Investor Certificates dated 28 January 2025 and the Church General Fund bank statement at 31 December 2024.

Following clarification provided by Church of Scotland General Trustee Finance Manager, funds that are part of the Consolidated Fabric Fund (those in accounts 50, 55, 56, 66, 70, 71, 76, 85) do not belong to the congregation, and are not be included within Church accounts. These are balances held and controlled by the General Trustees, but restricted to be used for the benefit of your congregation. These are not be recognised in Church accounts, but instead disclosed as funds held by the General Trustees which is shown in Appendix 1.

The purposes of the funds are noted below. 1) General Fund

• To manage daily income and expenditures of the Church

Movement In Funds	Notes	Jan-24	RECEIPTS	PAYMENTS	TRANSFERS	TOTAL 31 DECEMBER 2024
General Funds		32,059	36,085	(34,096)	0	34,047
TOTAL FUNDS		32,059	36,085	(34,096)	0	34,047

Note 3-Analysis of Donations

Analysis of Donations	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
1003: Standing Order Donations	8,272	0	0	8,272	6,724
1104: Tax Recovered	3,010	0	0	3,010	2,530
1105: Ordinary Offerings	6,136	0	0	6,136	7,107
1106: Other Offerings	1,561	0	0	1,561
1135: Donations for Third Parties	545	0	0	545	555
TOTAL DONATIONS	19,524	0	0	19,524	16,916
CofS Validation Check	TRUE

Note 4-Analysis of Payments

Analysis of Payments	UNRESTRICTED	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
2201: GTG Contributions	(3,280)	(3,280)	(3,018)
2209: Presbytery Dues	(846)	(846)	0
2214: Ministry Travel expenses	(476)	(476)	(463)

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Fintray Kinellar Keithhall Parish Church of Scotland

Analysis of Payments	UNRESTRICTED	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
2217: Pulpit Supply, Pastoral Cover	(6,392)	(6,392)	(5,184)
2246: Cleaner Salary	(1,320)	(1,320)	(1,440)
2250: Photocopier Lease Costs	(926)	(926)	(800)
2251: Stationery, Postage, Office Supplies, Magazine	(583)	(583)	(869)
2253: Church Telephone and Internet Services	(709)	(709)	(634)
2255: Church Computer Support	(93)	(93)	(251)
2262: Life and Work Expenses	(126)	(126)	(126)
2266: Choir and Music Expenses	(87)	(87)
2267: Worship Accessories	(280)	(280)	(1,104)
2280: Accountancy Fees	0	0	0
2300: Fabric Maintenance Church	(8,494)	(8,494)	(979)
2303: Electricity Church	(1,620)	(1,620)	(1,025)
2307: Insurance Church	(2,003)	(2,003)	(1,945)
2309: Upkeep of Grounds	(1,238)	(1,238)	(1,020)
2320: Fabric Maintenance Manse	(384)	(384)	(1,620)
2365: Donations to Third Parties	(3,686)	(3,686)	(1,241)
2391: Audit or Independent Exam	0	0	0
2392: Preparation of Accounts	0	0	0
2393: Legal Costs (Governance)	0	0	0
2394: Loan Repayment	0	0	0
5004: Social Events	(1,412)	(1,412)	(301)
9999: Miscellaneous Expenditure	(141)	(141)	(765)
TOTAL EXPENDITURE	(34,096)	(34,096)	(22,786)

Note 5-Governance Costs Included in Note 4-Expenditure

Governance CostsIncludedin Payments	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
2391: Audit or Independent Exam		0	0	0	0	0
2392: Preparation of Accounts		0	0	0	0	0
2393: Legal Costs (Governance)		0	0	0	0	0
2394: Loan Repayment		0	0	0	0	0

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Fintray Kinellar Keithhall Parish Church of Scotland

Governance CostsIncludedin Payments	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
TOTAL GOVERNANCE COSTS		0	0	0	0	0

Note 6-Other Payments included in Note 4-Expenditure

Other Payments Includedin Payments	Notes	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 DECEMBER 2024	TOTAL 31 DECEMBER 2023
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 2024	TOTAL 31 DECEMBER 2023
1135: Donations for Third Parties	545	545	555
2365: Donations to Third Parties	(3,686)	(3,686)	(1,241)
TOTAL DONATIONS FOR THIRD PARTIES	(3,141)	(3,141)	(686)

Charity	Amount Collected	Amount Donated
Christian Aid	£545
Inverurie Community Partnership		£140
Parish Primary Schools		£1,000
Christian Aid		£545
Ellon Meadows 2010 Football Youth		£2001
	£545.00	£3,686.00

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Fintray Kinellar Keithhall Parish Church of Scotland

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

		2024
Consolidated Fabric Fund
Capital Account
	Credit balances held at 31 December at cost	206,701.47
	Market value of balances at 31 December	261,482.35
Revenue Account
	Credit balance at 31 December	57,524.67
TemporaryAccount
	Credit balance at 31 December	0

Individual Fund
Expendable
	Credit balances held at 31 December at cost	0
	Market value of balances at 31 December	0
Permanent Endowment
	Credit balances held at 31 December at cost	0
	Market value of balances at 31 December	0

Page 14 of 19 Fintray Kinellar Keithhall Parish Church of Scotland

Appendix 2-Church of Scotland Congregation Investments

Investments Summary	Cost of Units	Growth	Income	2024 Amount Deposited
Growth Fund-General Purposes	992			9,889
Income Fund-General Purposes	2,525			3,705
	3,517	0	0	13,594

Page 15 of 19 Fintray Kinellar Keithhall Parish Church of Scotland

Appendix 3-Checklist for Examination of Congregational Accounts

RECEIPTS & PAYMENTS

Presbytery: North East and Northern Isles

Congregation : 331968 Fintray Kinellar Keithhall

Is the total income less than £250,000? £36.085

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 (SC003115)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, 5 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

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Fintray Kinellar Keithhall Parish 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 6, 8 Receipts and Payments Account Receipts Page 9 1. Donations (including Gift Aid tax recovered) 2. Legacies 3. Grants 4. Receipts from fundraising activities 5. Gross receipts from trading (unlikely for a Church) 6. Receipts from investments other than land & buildings 7. Rent from land and buildings 8. Receipts from General Trustees 9. Proceeds from sale of fixed assets 10. Proceeds from sale of investments 11. Split of receipts between different categories of funds 12. Comparative figures for previous year Payment s Page 10 1. Payments for fundraising activities 2. Gross trading payments 3. Investment management costs 4. Payments relating directly to charitable activities, detailing material itemsPage 10, 11-12 5. Grants and donations relating directly to charitable activities 6. Governance costs relating to: - Independent examination		X X Yes X X X X X X X X X X X X X X		No	N/A
		X

		X

		X

		X

					X

		X

					X

					X

		X

		X

		X

		X

		X

					X

		X

		X

		X

		X

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Fintray Kinellar Keithhall Parish Church of Scotland

- Legal costs associated with constitutional matters or legal advice
7.
Purchase of fixed assets
8.
Purchase of investments
9.
Split of payments between different categories of funds

10.
Comparative figures for previous year
Statement of Balances
Page 8
1.
Cash and bank balances at end of period
2.
Reconciliation with balances at beginning of period
3.
Summary of investments at market valuation
(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 trusteesPage 8
Notes to the Accounts
1.
Nature and purpose of the different funds held by the congregation,
including any restrictions on their usePage 11
2.
Amount of remuneration paid to a charity trustee or person
connected to
a charity trustee or a statement that no such remuneration was paid
(excluding minister’s stipend but including Voluntary Additional
Payment where appropriate)Page 10
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

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Fintray Kinellar Keithhall Parish Church of Scotland

under the control of some or all of the congregation’s charity trustees 6. Any further information required to reasonably assist the reader to understand the statement of accounts Independent Examiner’s Report 1. Independent Examiner’s Report should not be dated before the date the Trustees approved the AccountsPage 7 2. Full name and address of Independent Examiner should be givenPage 7 3. Independent Examiner’s Report should be signed by an individual and not by a firm of AccountantsPage 7 Also confirm that the following figures agree with each other: 1. Excess of Receipts and Payments per the Receipts and Payments Account.Page 10 £1,988 AND Excess of Receipts and Payments per the Statement of Balances. Page 8 £1,988 2. Total Bank and Deposit Balances per the Statement of Balances.Page 10 £34,047 AND Total Funds per the Movements in Funds Note.Page 11 £34,047 3. Total Receipts per the Receipts and Payments Account.Page 9 £36,085 AND Total Receipts per the Movements in Funds Note.Page 11 £36,085 4. Total Payments per the Receipts and Payments Account.Page 10 £34,096 AND Total Payments per the Movements in Funds Note.Page 11 £34,096 5. Total Donations per the Receipt and Payment Account.Page 9 £19,524 AND Total Donations per the Analysis of Donations Note.Page 11 £19,524
	X

under the control of some or all of the congregation’s charity trustees

6.
Any further information required to reasonably assist the reader to
understand the statement of accounts
Independent Examiner’s Report
1.
Independent Examiner’s Report should not be dated before the date
the Trustees approved the AccountsPage 7

2.
Full name and address of Independent Examiner should be givenPage
7

3.
Independent Examiner’s Report should be signed by an individual and
not
by a firm of AccountantsPage 7
Also confirm that the following figures agree with each other:
1. Excess of Receipts and Payments per the Receipts and Payments
Account.Page 10 £1,988
AND
Excess of Receipts and Payments per the Statement of Balances.
Page 8 £1,988
2. Total Bank and Deposit Balances per the Statement of Balances.Page
10 £34,047
AND
Total Funds per the Movements in Funds Note.Page 11 £34,047
3. Total Receipts per the Receipts and Payments Account.Page 9
£36,085
AND
Total Receipts per the Movements in Funds Note.Page 11 £36,085
4. Total Payments per the Receipts and Payments Account.Page 10
£34,096
AND
Total Payments per the Movements in Funds Note.Page 11 £34,096
5. Total Donations per the Receipt and Payment Account.Page 9
£19,524
AND
Total Donations per the Analysis of Donations Note.Page 11 £19,524

Page 19 of 19 Fintray Kinellar Keithhall Parish Church of Scotland

The Church of Scotland Fintray Kinellar Keithhall Parish Church

Table of Contents

Reference and Administrative Information

Trustees

Principal Office Bearers

Independent Examiner

Bankers

2. Trustees Annual Report

2.1 Structure, Governance and Management

2.2 Recruitment and Appointment of Trustees

2.3 Organisational Structure

2.4 Objectives and Activities

2.5 Achievements

(b) Membership

(c) Financial Review

2.6 Reserves Policy

3. Independent Examiner Report

4. Statement of Balances

5. Receipts and Payments

Receipts

Payments

Income/Expenditure Surplus/(Shortfall)

Bank and Deposit Balances

6. Notes To Accounts

Note 2-Movement in Funds

The purposes of the funds are noted below. 1) General Fund

Note 4-Analysis of Payments

Note 6-Other Payments included in Note 4-Expenditure

Note 7-Minister’s Stipend

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

Appendix 2-Church of Scotland Congregation Investments

Appendix 3-Checklist for Examination of Congregational Accounts

Is the total income less than £250,000? £36.085

If ‘No’ then Receipts and Payments cannot be prepared

Trustees’ Report