## **St Serf’s Church of Scotland**
## **Tullibody**
## **Church Trustees’ Report**
## **and**
## **Church Accounts**
## **For the year ending 31 December 2025**
## Scottish Charity Number:
SCO05918
Congregation Reference Number: 231436
Page 1 of 18
**Charity Name** St Serf’s Church of Scotland, Tullibody **Charity Reference Number** SCO05918 **Congregational Reference Number** 231436 **Contact Address** 26 Newmills Tullibody ALLOA Clackmannanshire FK10 2SB
## **Trustees**
## **Elders**
Revd Adaeze Goziem-Ibonye (inducted 11 March 2025) Karen Begg Bridget Buchan Christine Burnett Ian Cameron Petricia Craib (moved away July 2025) Irene Coulter (stepped down 1 September 2025) Heather Crawford Barbara Dowie Jan Gillies May Hamilton Ian Hunter Isobel Hunter Margaret Jackson Sam Podmore (stepped down 31 December 2025) Andy Tait Rena Whyte
## **Board Members**
Kevin Anderson Decima Colson Susan Cooper Anne Docherty Beatrice Harvey (died 27 January 2025) Janice MacDonald (died 9 April 2025) Diane Podmore (stepped down 2 October 2025) Ann Senior Betty Ure (died 18 January 2026) Clark Whyte
## **Principal Office Bearers**
Revd Adaeze Goziem-Ibonye (inducted 11 March 2025) May Hamilton Andy Tait Rena Whyte Clark Whyte
Minister Joint Session Clerk Joint Session Clerk Treasurer Clerk to the Congregational Board
## **Independent Examiner**
Mr Martin Dunsmore 60 Brookfield Place Alva Clackmannanshire FK12 5AT
## **Banker**
Royal Bank of Scotland Stirling Branch Unit 22/23 Thistles Goosecroft Road STIRLING FK8 2EA
Page 2 of 18
## **Structure, Governance and Management**
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in Policy. It exists to glorify and 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 in Scotland through a territorial ministry. It co-operates with other Churches and various ecumenical bodies in Scotland and beyond.
## **Governing Document**
The Church is administered in accordance with the model Deed of Constitution.
## **Organisational Structure**
The Kirk Session, which meets a minimum of five times a year, is responsible for the spiritual affairs within the Church. The Congregation Board, chaired by a member of the Congregation Board, is elected by the members and meets a minimum of five times a year. Certain representatives are elected to the Finance Committee and Property Committee, as appropriate.
## **Recruitment and Appointment of Trustees**
Members of the Kirk Session and the Congregational Board are the Charity Trustees. The Kirk Session members are the Elders of the Church and are chosen from those members of the Congregation who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the Congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the Congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. Board members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.
## **Achievements and Performance**
We, the trustees, list below the various activities of individual organisations within the Church.
A wide range of Church activities are undertaken, and are strongly supported, with some continuing to be held online for the convenience of members’ no longer able to attend church in person regularly. With our new minister inducted in March 2025 we have redoubled our efforts to maintain a full programme of worship, social and fund-raising events. This includes the following:
Sunday morning and evening Worship, and Midweek service (online)
Sunday School
Church of Scotland Guild
Prayer Meeting and Bible Study (online)
Choir (morning services) Praise Band (evening services)
Soup & Roll Lunches
Coffee morning and sale of work
Singing for Memories
Pensioners’ Christmas lunches (in conjunction with Singing for Memories)
Page 3 of 18
Tiny Tots
Community Social Club
Craft Group
Along with SU Scotland, we run the SU group in Banchory Primary School, Tullibody.
We also have the children from the primary schools come for the Easter Journey and end-ofterm services at Easter and Christmas, and some also join in at the Singing for Memories sessions.
We hold monthly services in the local care home and sing carols for them at Christmas.
We have a strong worship group to help lead worship and invest in the congregation’s resilience.
This year we experimented with ‘Summer Vibes’, a fortnightly programme of activities over the summer months while other groups were paused. This proved highly successful in attracting people not previously seen at church activities. We will repeat this in 2026.
Attendance at Sunday services remains steady with events such as baptisms and visiting speakers attracting large numbers.
Holy Communion is celebrated four times a year at the morning services. It is also celebrated monthly at the evening services (also Maundy Thursday) and occasionally during online midweek services.
The World Day of Prayer is hosted alternate years in our Church and St Bernadette’s RC Church.
Joint Christmas Carol Services / Holy Week service are hosted in alternate years in our Church and St. Bernadette’s RC Church. This year we have expanded our ecumenical relations with St Bernadette’s to include delivery of leaflets across the village outline both churches’ service programmes at Christmas, carol singing in the village shopping centre and plans for joint leaflets about Easter services.
## **Membership and Key Posts**
Total membership 248 on the Communion Roll at 31 December 2025. Our membership has thus increased by two overall in 2025. There are ten people on our Adherents. Roll.
Seventeen people were added to the Roll, eight by Certificate of Transference and nine by Profession of Faith.
Fifteen people were removed from the Roll, ten through death, three by Certificate of Transference and two through loss of contact.
Revd Adaeze Goziem-Ibonye was inducted as Minister to the charge on 11 March 2025.
Ian Hunter was reappointed as Presbytery Elder on 27 March 2025 to serve until 30 June 2026.
## **Risk Management**
The Charity Trustees have in place, a comprehensive 'Risk Management Plan' which encompasses: Risks associated with Statutory, Obligatory and Cyclical Health and Safety requirements.
Generic Health and Safety Risk Assessments.
Non-Health and Safety Risk Assessments including: Safeguarding, Data Protection, Church Finances and Business Continuity.
Accident and Incident Procedures.
Page 4 of 18
## **Other Responsibilities**
The members of the Kirk Session / Congregational Board must prepare statements in sufficient detail to enable an appreciation of the transactions of the Church during the financial year.
The members of the Kirk Session and Congregation Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time.
This must be done to ensure the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulation Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2017.
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.
## **Financial Review**
The principal sources of income were from weekly offerings, fund raising and tax returns from the Gift Aid and Gift Aid Small Donations scheme.
Fund raising by members of the Congregation is still a major source of income supplementing monies raised through offerings at various services throughout the year.
## **Reserve Policy**
It is the policy of the Trustees to hold reserves in the bank account general and unrestricted funds to cover about three months' expenditure. At the year-end Church held:
|**Unrestricted Funds**|||
|---|---|---|
|Deposit Account Unrestricted Funds|£1,598||
|General Account Unrestricted Funds|£18,409||
|||£20,007|
|**Restricted Funds**|||
|Endowment Funds: Marshall Bequest|£5,959||
|Other Restricted Funds|£7,348||
|||£13,307|
|**Designated Funds**|||
|Designated Funds held and expended by Church Organisations||£3,632|
|**Total Funds Held**||**£36,946**|
Approved by the Trustees and signed on their behalf.
## _Andrew G Tait_
## _M Hamilton_
Andy Tait May Hamilton Joint Session Clerk Joint Session Clerk Date: 26 March 2026
Page 5 of 18
## **Independent Examiner's Report to the Trustees of St Serf’s Parish Church of Scotland: SC 005918**
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 13.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## _Martin Dunsmore_
Martin Dunsmore 60 Brookfield Place Alva FK12 5AT
Date: 29 April 2026
Page 6 of 18
## **St Serf’s Church of Scotland Tullibody Receipts and Payments Account Year Ended 31 December 2025**
|Unrestricted|Unrestricted||Restricted
Funds
2025
£
3,451||Endowment|Endowment|Total
2025
£
54,572
390
1,000
451
3,119||
|---|---|---|---|---|---|---|---|---|
||Funds||||Funds
2025
£
-
-
-
-
-|||Total|
||2025|||||||2024|
||£|||||||£|
||||||||||
|Donations - per Note 3|51,121|||||||54,219|
|Inv Int / bank Int|390|||||||495|
|Legacy|1,000|||||||0|
|Fabric Fund|451|||||||914|
|Other Receipts|3,119|||||||2,415|
||56,081||3,451||0||59,532|58,043|
|fundraising events|5,409||-||||5,409|4,464|
|Hall Hire|3,145||-
0||-
0||3,145
2,050
162|810|
|Funerals|2,050|||||||1,880|
|Investors Trust Growth Fund Div|162|||||||162|
||66,847||3,451||0||70,298|65,359|
|Organisations|7,314||0||0||7,314|7,230|
|Gen Congreg Purposes|||||||||
|
(Marshall)|322||||||322|359|
|**Total receipts**|74,483||3,451||0||77,934|72,948|
||||-||-||163||
|**Payments - per Note 4**|||||||||
|Cost of generating funds|163|||||||156|
|Charitable activities|77,085||4,112||||81,197|61,867|
||77,248||4,112||0||81,360|62,030|
|Organisations|6,381||||-||6,381|6,969|
|Totalpayments|83,629||4,112||0||87,741|68,999|
|**Surplus/(deficit) for the year**
**before transfers**|(9,146)||(661)||-||(9,807)|3,949|
||||353
0
0
0
0||-
-
-
-||0
2,260
(500)
(100)
(1,660)||
|Transfers|||||||||
|General fund|(353)|||||||0|
|General Fund|2,260|||||||1,890|
|Guild|(500)|||||||(500)|
|Tiny Tots|(100)|||||||(300)|
|Craft Group|(1,660)|||||||(1,090)|
||||||||||
|**Surplus/(deficit) for theyear**|(9,499)||(308)||-||(9,807)|3,949|
**Organisation's payments here includes internal transfer of £2260 between organisations' accounts and St Serf's Accounts**
Page 7 of 18
## **St Serf’s Church of Scotland Tullibody Statement of Balances 31 December 2025**
|||Unrestricted
Funds
2025
33,138
(9,499)|Restricted
Funds
2025
7,656
(308)|Endowment
Funds
2025
5,959
-|Total
2025
46,753
(9,807)||
|---|---|---|---|---|---|---|
||||||||
|||||||Total|
||||||||
|||||||2024|
||||||||
||Bank & Deposit Balances|||||42,804|
||
brought forward||||||
|||||||3,949|
||Surplus/(deficit)for theyear||||||
||||||||
||Bank & deposit balances||||||
||
carried forward|23,639|7,348|5,959|36,946|46,753|
|||8,256|-|-|8,256||
||||||||
||||||||
||Investments at market value||||||
||The following investments||||||
||are held with the Church of||||||
||Scotland Investors Trust||||||
||||||||
||Growth Fund - 1200 Units||||||
|||||||7,656|
||Cost £600||||||
|||1,269|-|-|1,269||
||||||||
||||||||
||Assets||||||
|||||||611|
||Gift Aid Recoverable||||||
||||||||
||||||||
||||||||
||Total due|1,269|-|-|1,269|611|
|||0|0|0|0||
||Liabilities||||||
||Independent Examiner's|||||0|
||
Fee||||||
The Accounts were approved by the Kirk Session and Financial Board on 26 March 2026.
For and on behalf of the Kirk Session and Financial Board:
## _Andrew G Tait_
___________________________________Joint Session Clerk Andy Tait
## _M Hamilton_
___________________________________Joint Session Clerk May Hamilton
## _R Whyte_
___________________________________Head of Finance Committee Rena Whyte
Page 8 of 18
**St Serf’s Church of Scotland Tullibody Notes to the Accounts 31 December 2025**
||Purpose of endowment fund|
|---|---|
||Marshall Bequest
Held in general reserve, the interest being used for general fund|
||
Designated accounts|
||Church Gates (Girl Guides)
Held in general reserve, being used for maintaining Church gates|
||Fabric Fund
Held in Deposit account, being used for fabric work required|
||
Accounts held by Treasurers of organisations as detailed
Flower Fund
For the provision of flowers in Church
Teen Zone and Kids Zone
This provides children with bible teaching and
fun|
|||
|||
||Guild
This provides prayer opportunity, companionship and fundraising for
projects supported by the Church. This is open to both men and women|
||Craft Group
This group provides opportunity for creativity|
||Tiny Tots
This provided playscheme facilities for young children|
|||
|||
## **1 Trustee Remuneration and Related Party Transactions**
During the year the Revd Adaeze Goziem-Ibonye, Trustee and member of Kirk Session, received reimbursement of expenses for travel, telephone and Council Tax totalling £3,472
In addition, trustees noted below received payments for provision of services during the year:
||£||
|---|---|---|
|Isobel Hunter|1,875|who is Church Officer and a member of Kirk Session|
|Catherine Whyte|2,232|Who is Hall Cleaner and a member of Kirk Session|
||4,107||
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.
Page 9 of 18
|**2 Movements in funds**|At 1 Jan
Receipt
Payments
Transfers
At 31 Dec
2025
2025
2025
2025
2025
£
£
£
£
£
5,959
5,959
914
451
(822)
543
438
(53)
385
241
(43)
198
0
3,000
(3,060)
(60)
438
0
0
438
0
0
0
353
353
5,569
0
(134)
5,435
56
0
0
56|At 1 Jan
Receipt
Payments
Transfers
At 31 Dec
2025
2025
2025
2025
2025
£
£
£
£
£
5,959
5,959
914
451
(822)
543
438
(53)
385
241
(43)
198
0
3,000
(3,060)
(60)
438
0
0
438
0
0
0
353
353
5,569
0
(134)
5,435
56
0
0
56|At 1 Jan
Receipt
Payments
Transfers
At 31 Dec
2025
2025
2025
2025
2025
£
£
£
£
£
5,959
5,959
914
451
(822)
543
438
(53)
385
241
(43)
198
0
3,000
(3,060)
(60)
438
0
0
438
0
0
0
353
353
5,569
0
(134)
5,435
56
0
0
56|
|---|---|---|---|
|||||
|||||
|||||
|Endowment funds||||
|Marshall Bequest Capital||||
|||||
|Restricted funds||||
|Fabric Fund||||
|Mitchell Flowers||||
|Microphone Monitor etc
fund||||
|New signs Church & Hall||||
|Church Gates (Girl Guides)||||
|Sunday School||||
|Children's Fund||||
|Christmas lunches||||
|||||
||7,656
3,451
(4,112)|353|7,348|
|||||
|Designated fund|381
1,170
(1,322)
2
1,791
(1,760)
1,282
1,433
(719)
1,034
2,920
(2,580)
83
0
0||229|
|Flower fund||||
|Craft Group|||33|
|Tiny Tots|||1,996|
|Guild|||1,374|
|Sunday School|||83|
||2,782
7,314
(6,381)
3,715
1,276
322
1,598|||
|Unrestricted funds||||
|General Fund:
congregational purposes||||
|(Marshall Bequest
Revenue)||||
|||||
|General Fund|29,080
66,847
(77,248)|(353)|18.326|
||30,356
67,169
(77,248)|(353)|19,924|
|Total funds||||
||46,753
77,934
(87,741)|0|36,946|
Page 10 of 18
|**3 Analysis of Donations**|||||
|---|---|---|---|---|
||Unrestricted|Restricted
Endowment|||
||Funds|Funds
Funds|Total|Total|
||2025|2025
2025|2025|2024|
||£|£
£|£|£|
|Gift Aid Offerings|27,072
3,451
-
30,523
22,129
8,454
8,454
20,147
6,747
6,747
2,703||||
|Free Will Offerings (non GA)|||||
|Other Donations|||||
||||||
|Tax recovered on Gift Aid/GADS|8,848|-
-|8,848|9,240|
||||||
||51,121|3,451
-|54,572|54,219|
|**4 Analysis of Payments**|||||
||Unrestricted|Restricted
Transfer|||
||Funds|Funds
Funds|Total|Total|
||2025|2025
2025|2025|2024|
||£|£
£|£|£|
|Charitable Activities|||||
||||||
|Offering envelopes|163|-
-|163|163|
||||||
||163|-
-|163|163|
||||||
|Assets Expenditure|0|-
-|0|1,764|
||||||
||0|-
-|0|1,764|
||39,953
-
39,953
26,589
1,014
-
1,014
1,052
609
609
0
240
-
240
810
450
-
450
180
1,415
1,415
0
700
-
700
5,693
261
261
0
5,355
822
-
6,117
9,286
2,782
-
2,782
1,019
8,928
-
8,928
2,675
3,683
-
3,683
3,497
301
-
301
422
37
37
35
357
-
357
0
85
85
0
10,052
10,052
8,232
0
3,290
3,290
34
239
239
0||||
|Giving for Growth|||||
|Presbytery dues|||||
|Church Broadband|||||
|Ministers Travelling Expenses|||||
|Ministers Telephone Broadband|||||
|Ministers Removal costs|||||
|Pulpit Supply|||||
|Pulpit Supply travel expenses|||||
|Repairs & Maint/general expnse|||||
|Council Tax|||||
|Heat & Lighting|||||
|Insurance|||||
|Postage & Stationery|||||
|Bank charges|||||
|Music Licence|||||
|Microsoft Licence|||||
|Wages and cover|||||
|Restricted funds|||||
|Other collections|||||
||||||
|Collections for 3rd Parties|624||624|579|
||77,085|4,112|81,197|61,867|
||||||
|TOTALS FOR YEAR|77,248|4,112
-|81,360|62,030|
||||||
|Organisations|6,381||6,381|6,969|
|Governance Costs|||||
||||||
|Independent Examiner's fee|||||
|**Total Payments**|||||
||83,629|4,112|87,741|68,999|
Page 11 of 18
## **5 Minister's Stipend**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipend and employer's contributions for national insurance, pension and housing loan fund. Minister's Stipend are paid in accordance with the national stipend scale, which is related to years of service. For the year under the minimum stipend was £38,433 and the maximum stipend (in the fifth and subsequent years) £39,856.
||**6**
**Collections for Third Party**
Collection made and distributed during the year
£
Life & Works
£49.00
Lodge Mission
£304.55
Street Pastors
£270.05
£623.60|
|---|---|
|||
|||
|||
|||
|||
|||
|||
Page 12 of 18
## **APPENDIX**
## **FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION**
|**231436 Tullibody St Serf’s**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|**CAPITAL ACCOUNT**|||
|Credit Balances held at 31 December at cost|72,217.03|72,217.03|
|Market Value of Balances at 31 December|72,217.03|72,217.03|
|**REVENUE ACCOUNT**|||
|Credit Balance at 31 December|9,686.06
|6,505.00|
Page 13 of 18
## PERTH PRESBYTERY
## FINANCE AND STEWARDSHIP COMMITTEE
60 Brookfield Place
Alva
Clackmannanshire FK12 5AT
7 June 2026
Rena Whyte
Treasurer
St Serf’s Church of Scotland Tullibody
Dear Rena
PERTH PRESBYTERY – ATTESTATION OF 2025 ACCOUNTS
December 2025. Your Please find attached your checklist for your Accounts for the year ended 31[st] Accounts have been approved by the Presbytery Accounts Inspection Committee. Please retain this letter of confirmation of Attestation. One copy of your Accounts can now be submitted to OSCR before the deadline date of 30[th] September 2026.
Thank you for your co-operation.
Yours sincerely
## _Martin Dunsmore_
Martin Dunsmore
Finance & Stewardship Committee
Perth Presbytery
Page 14 of 18
## **THE CHURCH OF SCOTLAND**
## **Checklist for Examination of Congregational Accounts**
## **RECEIPTS & PAYMENTS**
## **Presbytery: _______Perth_______________________________**
**Congregation** : ______ St Serfs______ Tullibody __________________
## **Is the total income less than £250,000?**
|Yes
|No|
|---|---|
|||
## **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 congregation
**2.**
Congregation’s Scottish charity number (SC xxxxxx)
(also to be shown on front cover of accounts) -not the tax reference
**3.**
Contact address of the congregation
**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 trustees
**5.**
Particulars of the constitution or governing document of the congregation
**6.**
A description of how charity trustees are recruited and appointed
**7.**
The purposes of the charity
**8.**
The organisational structure of the congregation
**9.**
A summary of the main activities of the congregation and achievements in
the period
**10.**
A description of the policy the trustees have adopted to determine the level
of reserves to be held by the congregation, including:
- the level of reserves held
- why they are held
- 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 trustees|Yes
|No|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
Page 15 of 18
## **Receipts and Payments Account**
|**Receipts**
**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
**Payments**
**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
- 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|Yes
|No|N/A|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
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Page 16 of 18
**Statement of Balances**
|**1.**
Cash and bank balances at end of period
(including amounts held with Investors Trust Deposit Fund)
**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 trustees
**Notes to the Accounts**
**1.**
Nature and purpose of the different funds held by the congregation,
including any restrictions on their use
**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)
**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.
**4.**
A note detailing the arrangements for minister’s stipend
**5.**
Details of any other separately registered charities, trusts etc which are
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 Accounts
**2.**
Full name and address of Independent Examiner should be given
**3.**
Independent Examiner’s Report should be signed by an individual and not
by a firm of Accountants|Yes
|No
|N/A|
|---|---|---|---|
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Page 17 of 18
## **Also confirm that the following figures agree with each other:**
|**nfirm that the following figures agree with each other:**|||
|---|---|---|
|**1. **Excess of Receipts and Payments per the Receipts and Payments Account.
**AND**
Excess of Receipts and Payments per the Statement of Balances.
**2. **Total Bank and Deposit Balances per the Statement of Balances.
**AND**
Total Funds per the Movements in Funds Note.
**3. **Total Receipts per the Receipts and Payments Account.
**AND**
Total Receipts per the Movements in Funds Note.
**4. **Total Payments per the Receipts and Payments Account.
**AND**
Total Payments per the Movements in Funds Note.
**5. **Total Donations per the Receipt and Payment Account.
**AND**
Total Donations per the Analysis of Donations Note.|Yes
|No|
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Page 18 of 18