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 2025
Page 1 of 19 Fintray Kinellar Keithhall Parish Church of Scotland
Table of Contents
| 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 ................................................................................................................... 9 | |
| Income/Expenditure Surplus/(Shortfall) ..................................................................... 10 | |
| Bank and Deposit Balances ........................................................................................ 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 ..................................................................................... 10 | |
| Note 4-Analysis of Payments ...................................................................................... 11 | |
| Note 5-Governance Costs Included in Note 4-Expenditure ........................................... 13 | |
| 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 ............................................................................................................... 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 Name: Fintray Kinellar Keithhall Parish Church of Scotland Charity Registration Number: SC003115 Congregation Reference No: 331968 Contact Address: Fintray Kinellar Keithhall Session Clerk 13 Bruce Crescent Ellon Aberdeenshire AB41 9BF Trustees Ingrid Baker Roddy Macinnes (To December 2025) Kenneth Buchan Sandy Montgomery Rev. Sheila Craggs Jeanette Smart Lorraine Forbes Sheila Stratton (From October 2025) Pat Lawie (To November 2025) Linda Watson
Principal Office Bearers
Interim Moderator Session Clerk Treasurer
Rev. Sheila Craggs Lorraine Forbes Pat Lawie (To November 2025) Linda Watson (from December 2025)
Independent Examiner
Mrs. Louise Wood 18 Craigpark Place, Ellon AB41 9FG
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
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;
-
§ 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;
During the year a strengthened outreach was established with the local primary schools with regular invitations to visit Hatton of Fintray primary school through the school year. In addition, the children of Hatton of Fintray primary school attended Easter, Christmas services.
-
§ A Living Nativity service was held with over 40 people attending. Also, a Christingle Service was held on Christmas Eve with over 150 people attended. Of particular note is that the attendees are members of the rural parish community.
-
§ A Worship Group assists with services once a month;
-
§ Weekly Study classes were held for Lent and Advent.
-
§ Community Craft Classes continue to be held weekly.
Page 4 of 19 Fintray Kinellar Keithhall Parish Church of Scotland
- § Fintray Church meeting room continues to be available and is used by community groups.
(b) Membership
The Congregational Roll decreased through 2025. The year-end statistics are summarised below.
| 2024 Year End Active Members | 117 |
|---|---|
| Added | 1 |
| Removed from Roll during 2025 due to Death |
4 |
| Removed from Roll during 2025 Otherwise |
3 |
| Total Roll 2025 Year End | 111 |
Additionally, there were three baptisms conducted during the year.
(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.
During 2025, the Manse was sold through Church of Scotland realising gross £300,000 which was credited to Fintray Kinellar Keithhall funds held by Church of Scotland.
2.6 Reserves Policy
It has previously been the Trustees’ policy to hold minimum reserves of approximately four months expenditure from unrestricted funds. Given the net annual expenditure of approximately £31,000 per annum, this reserves approach was re-affirmed for 2026. Of note, the church building remains in good order and no exceptional expenditure is envisaged beyond regular maintenance, repair and recertifications in respect of e.g. electricity, fire appliances, gutter cleaning, etc.
At 31 December 2025 the Church held unrestricted cash funds of £52,748 in the General Fund which Trustees consider to be sufficient to enable the Church to run for the forthcoming year.
In addition, there is a further £600,487 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
Page 5 of 19
Fintray Kinellar Keithhall Parish Church of Scotland
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 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: 10 March 2026 and signed on their behalf,
"Lo r aine
Forbes, Fintray Kinetller Keithhall Parish Church Session Clerk
Linda Watson, Fintray Kinellar KeithhallParish Church Treasurer
Shela A Cvaqat Reverend Sheila Craggs, KeithhallParish Church Interim Moderator
Fintray Kinellar KeithhallPage6Parish of 19 Church of Scotland
4. Statementof Balances
UNRESTRICTED RESTRICTED TOTAL 31 OECEMBER 2025 TOTAL BROUGHT FORWARDAT 1 JANUARY 2024 P nts for 2024 ip [al A a ]cl FORWARDTO 2025 cca] [|] Investments at Market UNRESTRICTED RESTRICTED | ENDOWMENT | TOTAL31 Value DECEMBER 2025 cs A A]Bd
Approved by the Trustees Date: 10 March 2026 and signed on their behalf,
Lorraine Forbes, Fintray Kinellar Keithhall Parish Church Session Clerk
==> picture [109 x 28] intentionally omitted <==
----- Start of picture text -----
YN AE
----- End of picture text -----
Linda Watson, Fintray Kinellar Keithhall Parish Church Treasurer
Fintray Kinellar KeithhallPage8 ofParish 19 Church of Scotiand
5. Receipts and Payments Receipts
| UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|
|---|---|---|---|---|---|
| I-Activities for Generating Funds |
0 | 0 | 0 | 0 | 1,976 |
| I-Bank and Deposit income |
548 | 0 | 0 | 548 | 410 |
| I-Donations | 20,264 | 0 | 0 | 20,264 | 19,524 |
| I-Legacies | 0 | 0 | 0 | 0 | 0 |
| SUB TOTAL | 20,812 | 0 | 0 | 20,812 | 21,910 |
| I-Other Receipts |
0 | 0 | 0 | 0 | 100 |
| I-Rental of premises |
200 | 0 | 0 | 200 | 250 |
| I-Receipts from General Trustees |
21,794 | 0 | 0 | 21,794 | 13,824 |
| I-Sale of investments |
13,492 | 0 | 0 | 13,492 | |
| SUB TOTAL | 35,486 | 0 | 0 | 35,486 | 14,174 |
| 56,298 | 0 | 0 | 56,298 | 36,085 | |
| TRUE |
| Payments | Payments | Payments | Payments | Payments | Payments | |
|---|---|---|---|---|---|---|
| UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
||
| E-Costs of generating funds |
0 | 0 | 0 | 0 | (1,412) | |
| E-Charitable activities |
(36,467) | 0 | 0 | (36,467) | (32,685) | |
| E- Governance costs |
(100) | 0 | 0 | (100) | ||
| E-Donations to Third Parties |
(1,300) | 0 | 0 | (1,300) | ||
| (37,867) | 0 | 0 | (37,867) | (34,096) | ||
| TRUE |
Page 9 of 19 Fintray Kinellar Keithhall Parish Church of Scotland
Income/Expenditure Surplus/(Shortfall)
| INCOME/EXPENDITURE SURPLUS/(SHORTFALL) |
Notes | 18,431 | 0 | 0 | 18,431 | 1,988 | |
|---|---|---|---|---|---|---|---|
| CofS Validation Check TRUE |
Bank and Deposit Balances
| Bank and Deposit Balances |
Notes | UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|---|---|---|---|---|---|---|
| GF-General Funds |
52,478 | 0 | 0 | 52,478 | 34,047 | |
| TOTAL BANK AND DEPOSIT BALANCES |
52,478 | 0 | 0 | 52,478 | 34,047 | |
| 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
| Movement In Funds | Notes | Jan-24 | RECEIPTS | PAYMENTS | TRANSFERS | TOTAL 31 DECEMBER 2025 |
|---|---|---|---|---|---|---|
| GF-General Funds | 34,047 | 56,298 | (37,867) | 0 | 52,478 | |
| TOTAL FUNDS | 34,047 | 56,298 | (37,867) | 0 | 52,478 |
The purposes of the funds are noted below.
1) General Fund
- To manage daily income and expenditures of the Church
Note 3-Analysis of Donations
| Analysis of Donations |
Notes | UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|---|---|---|---|---|---|---|
| 1003: Standing Order Donations |
9,970 | 0 | 0 | 9,970 | 8,272 | |
| 1104: Tax Recovered |
3,085 | 0 | 0 | 3,085 | 3,010 |
Page 10 of 19
Fintray Kinellar Keithhall Parish Church of Scotland
| Analysis of Donations |
Notes | UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|---|---|---|---|---|---|---|
| 1105: Ordinary Offerings |
6,365 | 0 | 0 | 6,365 | 6,136 | |
| 1106: Other Offerings |
250 | 0 | 0 | 250 | 1,561 | |
| 1135: Collections for Third Parties |
595 | 0 | 0 | 595 | 545 | |
| TOTAL DONATIONS |
20,264 | 0 | 0 | 20,264 | 19,524 |
CofS TRUE Validation Check
Note 4-Analysis of Payments
| Analysis of Payments |
Notes | UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|---|---|---|---|---|---|---|
| 2201: GTG Contributions |
0 | 0 | 0 | 0 | (3,280) | |
| 2209: Presbytery Dues |
(1,424) | 0 | 0 | (1,424) | (846) | |
| 2214: Ministry Travel expenses |
(479) | 0 | 0 | (479) | (476) | |
| 2217: Pulpit Supply, Pastoral Cover |
(6,220) | 0 | 0 | (6,220) | (6,392) | |
| 2246: Cleaner Salary |
(1,470) | 0 | 0 | (1,470) | (1,320) | |
| 2250: Photocopier Lease Costs |
(804) | 0 | 0 | (804) | (926) | |
| 2251: Stationery, Postage, Office Supplies, Magazine |
(841) | 0 | 0 | (841) | (583) | |
| 2253: Church Telephone and Internet Services |
(770) | 0 | 0 | (770) | (709) | |
| 2255: Church Computer Support |
(1,424) | 0 | 0 | (1,424) | (93) | |
| 2262: Life and Work Expenses |
0 | 0 | 0 | 0 | (126) |
Fintray Kinellar Keithhall Parish Church of Scotland
Page 11 of 19
| Analysis of Payments |
Notes | UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|---|---|---|---|---|---|---|
| 2266: Choir and Music Expenses |
(153) | 0 | 0 | (153) | (87) | |
| 2267: Worship Accessories |
(1,149) | 0 | 0 | (1,149) | (280) | |
| 2280: Accountancy Fees |
0 | 0 | 0 | 0 | 0 | |
| 2300: Fabric Maintenance Church |
(5,867) | 0 | 0 | (5,867) | (8,494) | |
| 2303: Electricity Church |
(4,044) | 0 | 0 | (4,044) | (1,620) | |
| 2307: Insurance Church |
(1,848) | 0 | 0 | (1,848) | (2,003) | |
| 2309: Upkeep of Grounds |
(3,352) | 0 | 0 | (3,352) | (1,238) | |
| 2320: Fabric Maintenance Manse |
(563) | 0 | 0 | (563) | (384) | |
| 2321: Electricity Manse |
(709) | 0 | 0 | (709) | 0 | |
| 2322: Gas Manse |
(93) | 0 | 0 | (93) | 0 | |
| 2325: Council Tax Manse |
(4,283) | 0 | 0 | (4,283) | 0 | |
| 2365: Donations to Third Parties |
(1,300) | 0 | 0 | (1,300) | (3,686) | |
| 2391: Audit or Independent Exam |
(100) | 0 | 0 | (100) | 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, fundraising |
(765) | 0 | 0 | (765) | (1,412) | |
| 9999: Miscellaneous Expenditure |
(209) | 0 | 0 | (209) | (141) | |
| TOTAL EXPENDITURE |
(37,867) | 0 | 0 | (37,867) | (34,096) |
Page 12 of 19 Fintray Kinellar Keithhall Parish Church of Scotland
Note 5-Governance Costs Included in Note 4-Expenditure
| Governance Costs Includedin Payments |
Note s |
UNRESTRICTE D |
RESTRICTE D |
ENDOWMEN T |
TOTAL 31 DECEMBE R 2025 |
TOTAL 31 DECEMBE R 2024 |
|---|---|---|---|---|---|---|
| 2391: Audit or Independent Exam |
(100) | 0 | 0 | (100) | ||
| 2392: Preparation of Accounts |
0 | 0 | 0 | 0 | ||
| 2393: Legal Costs (Governance) |
0 | 0 | 0 | 0 | ||
| 2394: Loan Repayment |
0 | 0 | 0 | 0 | ||
| TOTAL GOVERNANC E COSTS |
(100) | 0 | 0 | (100) |
Note 6-Other Payments included in Note 4-Expenditure
| Other Payments Includedin Payments |
Notes | UNRESTRICTED | RESTRICTED | ENDOWMENT | TOTAL 31 DECEMBER 2025 |
TOTAL 31 DECEMBER 2024 |
|---|---|---|---|---|---|---|
| 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. The minimum Stipend is £32,433 and maximum in the fifth and subsequent years of service is £39,856.
Note 8-Collection For Third Parties
| Donations/Collectio ns For Third Parties Included in Income and Expenditure |
Note s |
UNRESTRICTE D |
RESTRICTE D |
ENDOWME NT |
TOTAL 31 DECEMBE R 2025 |
TOTAL 31 DECEMBE R 2024 |
|---|---|---|---|---|---|---|
| 1135: Collections for Third Parties |
595 | 0 | 0 | 595 | 545 | |
| 2365: Donations to Third Parties |
(1,300) | 0 | 0 | (1,300) | (3.686) | |
| TOTAL DONATIONS FOR THIRD PARTIES |
(705) | 0 | 0 | (705) | (3,141) |
Page 13 of 19 Fintray Kinellar Keithhall Parish Church of Scotland
| CHARITY | COLLECTED | DONATED |
|---|---|---|
| Christian Aid | 595.00 | |
| Inverurie Community Partnership | 150.00 | |
| Christian Aid | 650.00 | |
| Marie Curie | 400.00 | |
| Keithhal School | 50.00 | |
| Blackburn and Kinellar Community Council | 50.00 | |
| 595.00 | 1,300.00 |
Page 14 of 19 Fintray Kinellar Keithhall Parish Church of Scotland
Appendix 1-Funds Held by the Church of Scotland General trustees For The Benefit of the Congregation
| Consolidated Fabric Fund | 2025 | |
|---|---|---|
| Capital Account | ||
| Credit balances held at 31 December at cost |
206,701.47 | |
| Market value of balances at 31 December |
269,830.87 | |
| Revenue Account | ||
| Credit balance at 31 December | 32,237.74 | |
| Temporary Account | ||
| Credit balance at 31 December | 298,418.40 | |
| Individual Fund | ||
| Expendable | ||
| Credit balances held at 31 December at cost |
||
| Market value of balances at 31 December |
||
| Permanent Endowment | ||
| Credit balances held at 31 December at cost |
||
| Market value of balances at 31 December |
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? £56,298
| 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 |
Page 16 of 19
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 9 1. Payments for fundraising activities 2. Gross trading payments 3. Investment management costs 4. Payments relating directly to charitable activities, detailing material items 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 |
Page 17 of 19
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 10 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 |
X |
|---|---|
Page 18 of 19
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 £18,431 AND Excess of Receipts and Payments per the Statement of Balances. Page 8 £18,431 2. Total Bank and Deposit Balances per the Statement of Balances.Page 8 £52,478 AND Total Funds per the Movements in Funds Note.Page 10 £52,478 3. Total Receipts per the Receipts and Payments Account.Page 9 £56,298 AND Total Receipts per the Movements in Funds Note.Page 10 £52,298 4. Total Payments per the Receipts and Payments Account.Page 9 £37,867 AND Total Payments per the Movements in Funds Note.Page 10 £37,867 5. Total Donations per the Receipt and Payment Account.Page 9 £20,264 AND Total Donations per the Analysis of Donations Note.Page 11 £20,264 |
|
|---|---|
| X |
Page 19 of 19 Fintray Kinellar Keithhall Parish Church of Scotland