## 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**|**Table of Contents**|
|---|---|
|**_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|
||(c)<br>Financial Review .................................................................................................. 5|
||**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 ........................................................................................... 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_**||



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## **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 

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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 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. 

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- § 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<br>Death|1|
|Removed from Roll during 2024<br>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**<br>**and Payments**<br>**Analysis**|||UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|---|
|Receipts|Notes|||||||
|||Activities<br>for<br>Generating<br>Funds|1,976|0|0|1,976|0|
|||Bank and<br>Deposit<br>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<br>Receipts|100|0|0|100|0|
|||Other<br>Receipts-<br>Utility,<br>Local<br>Authority<br>refunds|0|0|0|0|0|
|||Other<br>Receipts-<br>Life and<br>Work|0|0|0|0|126|
|||Income<br>from<br>Weddings<br>and<br>Funerals|0|0|0|0|0|
|||Rental of<br>premises|250|0|0|250|0|
|||Manse<br>Rental|0|0|0|0|2,725|
|||Transfer<br>from<br>Deposits|13,824|0|0|13,824|11,633|
|||Sale of<br>assets|0|0|0|0|0|
|||Sale of<br>investments|0|0|0|0|0|
|||_SUB TOTAL_|14,174|0|0|14,174|14,484|
|TOTAL<br>RECEIPTS|||36,085|0|0|36,085|42,222|



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Fintray Kinellar Keithhall Parish Church of Scotland 



## Payments 

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



## Income/Expenditure Surplus/(Shortfall) 

|Notes||UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2023|TOTAL 31<br>DECEMBER<br>2022|
|---|---|---|---|---|---|---|
|||1.988|0|0|1,988|19,435|



## Bank and Deposit Balances 

|**Bank and Deposit**<br>**Balances**|Notes||||||
|---|---|---|---|---|---|---|
|||UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|General Funds||34,047|0|0|34,047|32,059|
|TOTAL BANK AND<br>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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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<br>DECEMBER<br>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**<br>**Donations**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|1003: Standing<br>Order<br>Donations||8,272|0|0|8,272|6,724|
|1104: Tax<br>Recovered||3,010|0|0|3,010|2,530|
|1105: Ordinary<br>Offerings||6,136|0|0|6,136|7,107|
|1106: Other<br>Offerings||1,561|0|0|1,561||
|1135:<br>Donations for<br>Third Parties||545|0|0|545|555|
|TOTAL<br>DONATIONS||19,524|0|0|19,524|16,916|
|CofS Validation<br>Check||TRUE|||||



## Note 4-Analysis of Payments 

|**Analysis of Payments**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|2201: GTG Contributions||(3,280)|0|0|(3,280)|(3,018)|
|2209: Presbytery Dues||(846)|0|0|(846)|0|
|2214: Ministry Travel expenses||(476)|0|0|(476)|(463)|



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Fintray Kinellar Keithhall Parish Church of Scotland 



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



Note 5-Governance Costs Included in Note 4-Expenditure 

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



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|**Governance**<br>**CostsIncludedin**<br>**Payments**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|TOTAL<br>GOVERNANCE<br>COSTS||0|0|0|0|0|



## Note 6-Other Payments included in Note 4-Expenditure 

|**Other Payments**<br>**Includedin**<br>**Payments**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|2465: Purchase of<br>Fixed Assets||0|0|0|0|0|
|2466: Purchase of<br>investments||0|0|0|0|0|
|TOTAL 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/**<br>**Collections For**<br>**Third Parties**<br>**Included in**<br>**Income and**<br>**Expenditure**|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31<br>DECEMBER<br>2024|TOTAL 31<br>DECEMBER<br>2023|
|---|---|---|---|---|---|---|
|1135: Donations<br>for Third Parties||545|0|0|545|555|
|2365: Donations to<br>Third Parties||(3,686)|0|0|(3,686)|(1,241)|
|TOTAL<br>DONATIONS FOR<br>THIRD PARTIES||(3,141)|0|0|(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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## **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<br>December at cost|206,701.47|
||Market value of balances at<br>31 December|261,482.35|
|Revenue Account|||
||Credit balance at 31<br>December|57,524.67|
|TemporaryAccount|||
||Credit balance at 31<br>December|0|
||||
|Individual Fund|||
|Expendable|||
||Credit balances held at 31<br>December at cost|0|
||Market value of balances at<br>31 December|0|
|Permanent Endowment|||
||Credit balances held at 31<br>December at cost|0|
||Market value of balances at<br>31 December|0|
||||
||||



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## **Appendix 2-Church of Scotland Congregation Investments** 

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



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## **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<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>**2.**<br> Congregation’s Scottish charity number (SC003115)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>**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<br> approved by the trusteesPage 3<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>**7.**<br> The purposes of the charityPage 4<br>**8.**<br> The organisational structure of the congregationPage 4<br>**9.**<br> A summary of the main activities of the congregation and<br>achievements in<br> the periodPage 4, 5<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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|- 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>**11.**<br> Signed and dated by a trustee on behalf of all the trusteesPage 6, 8<br>**Receipts and Payments Account**<br>**Receipts**<br>Page 9<br>**1.  **Donations (including Gift Aid tax recovered)<br>**2.  **Legacies<br>**3.  **Grants<br>**4.  **Receipts from fundraising activities<br>**5.  **Gross receipts from trading (unlikely for a Church)<br>**6.  **Receipts from investments other than land & buildings<br>**7.  **Rent from land and buildings<br>**8.  **Receipts from General Trustees<br>**9.  **Proceeds from sale of fixed assets<br>**10.  **Proceeds from sale of investments<br>**11.  **Split of receipts between different categories of funds<br> <br>**12.  **Comparative figures for previous year<br>**Payment**<br>**s**<br>Page 10<br>**1.**<br> Payments for fundraising activities<br>**2.**<br> Gross trading payments<br>**3.**<br> Investment management costs<br>**4.**<br> Payments relating directly to charitable activities, detailing material<br>itemsPage 10, 11-12<br>**5.**<br> Grants and donations relating directly to charitable activities<br>**6.**<br> Governance costs relating to:<br> - Independent examination||X<br>X<br>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<br>X||No|N/A|
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|- Legal costs associated with constitutional matters or legal advice<br>**7.**<br> Purchase of fixed assets<br>**8.**<br> Purchase of investments<br>**9.**<br> Split of payments between different categories of funds<br> <br>**10.**<br> Comparative figures for previous year<br>**Statement of Balances**<br>Page 8<br>**1.**<br> Cash and bank balances at end of period<br>**2.**<br> Reconciliation with balances at beginning of period<br>**3.**<br> Summary of investments at market valuation<br> (including amounts held with Investors Trust Growth and Income<br>Funds)<br> <br>**4.**<br> Summary of other significant assets at valuation (if available) or cost<br> (NB must be at valuation where valuation is less than cost)<br>**5.**<br> Total estimate of significant liabilities at period end<br>**6.**<br> Signed and dated by a trustee on behalf of all the trusteesPage 8<br>**Notes to the Accounts**<br>**1.**<br> Nature and purpose of the different funds held by the congregation,<br> including any restrictions on their usePage 11<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 was paid<br> (excluding minister’s stipend but including Voluntary Additional<br>Payment where appropriate)Page 10<br>**3.**<br> Total amount of expenses, if any, paid to charity trustees and the<br>number<br> of charity trustees receiving expenses (including minister’s travel,<br>Council<br> Tax, etc).  Or a statement that no such expenses were paid.Page 10<br>**4.**<br> A note detailing the arrangements for minister’s stipendPage 13<br>**5.**<br> Details of any other separately registered charities, trusts etc which<br>are|X|
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Fintray Kinellar Keithhall Parish Church of Scotland 



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