## 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
**----- 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