The Church of Scotland
Kinnoull Parish Church, Perth
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Charity No: SC 007509
Congregational No: 281675
KINNOULL PARISH CHURCH OF SCOTLAND, PERTH
TRUSTEES’ ANNUAL REPORT Year ended 31 December 2024
Reference and Administrative Information
Charity Details
Charity name: Kinnoull Parish Church of Scotland, Perth ~~ee~~ Charity Registration Number: $C007509 Congregational Reference Number: 281675
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Bankers
Bank of Scotland,
10-16 King Edward Street Perth PH1 5UT
Al
KINNOULL PARISH CHURCH OF SCOTLAND, PERTH
Trustees’ Annual Report (continued) Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Quoad Omnia Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills.
Organisational Structure
The Kirk Session is chaired by the Moderator and meets 6 times a year. The Kirk Session is responsible for both the spiritual and temporal affairs within the Church. Certain responsibilities are delegated to Committees, such as the Finance and Property Committees, but all these Committees report directly to the Kirk Session.
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 througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
The function of the Church is to draw people together in the worship of God, to extend His care and love in the community in mission and pastoral work.
It is a condition of membership that a person requires to be admitted on profession of faith, and membership is a requirement for participation in the Courts of the Church. However, worship is open to all, as is the provision of pastoral support and inclusion in Church-based community activities.
The Church of Scotland has an ‘open’ Communion Table to members of any branch of the Church or individual and is not restricted to members.
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KINNOULL PARISH CHURCH OF SCOTLAND, PERTH
Trustees’ Annual Report (continued)
Year ended 31 December 2024
The purposes of the Church are:
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to offer Christian worship, fellowship, instruction, mission and service
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to work for the advancement of the Kingdom of God throughout the world 3. to bring the ordinances of religion to the people within its Parish.
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in order to fulfil these objectives Kinnoull Church has a number of local activities including:
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e Sunday morning worship, Sunday Club for children, Créche facilities for the very young, Cafe Church, Messy Church, Prayer Group, Guild, Thursday Fellowship Club, Transport for the elderly, Perth Food Bank activities, Blether Buddies, Book Club,2 Chat and Chew groups, Music Group , Ladies’ group and Men’s group, Walking group and Messy Play for mothers and toddlers.
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e Uniformed organisations for boys: Anchor Boys, Junior Section and Company Section Boys’ Brigade.
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e Hosting uniformed organisations for girls: Rainbows, Brownies and Guides.
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e Youth work and school outreach which has been funded by the Church.
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e Work with the physically disabled from Upper Springland through Faith & Light and providing facilities for them within the Church resulting in an increase in regular worshippers.
Achievements and Performance
The Church is in a healthy state both spiritually and financially and contributes to the general work of the Church of Scotland and the World Mission Council. It has well maintained Church properties. it brings spiritual care and befriending support to sheltered and residential accommodation in the Parish as well as to individuals, as well as organising social events open to, and supported by, the local community.
The broadcasting of the services (live streaming) is available through the website and this also offers a watch again feature during the week. As more and more people returned in person to “normal” church services, the number who are watching online has correspondingly decreased but there are still some 40 or so doing so.
During the week the facilities are very well used with church run groups for mothers and toddlers called Messy play on two mornings, Blether, Buddies, Thursday Club and a book club provide a variety of afternoon activities for the community and in the evenings two youth groups, Brownies, guides and Rainbows, a study group and a very healthy Boys Brigade and girls association involve many of the young people in the community. We also make use of Zoom for some evening activities particularly one involving a group of our young people now at university.
As a result of the economic situation it was decided to combine with the local community council to provide opportunities on Tuesdays and Fridays for local people to come into our warm halls and have soup and a chat.
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KINNOULL PARISH CHURCH OF SCOTLAND, PERTH
Trustees’ Annual Report (continued)
Year ended 31 December 2024
a: part-time Youth worker (a joint venture with the YMCA in Perth), has continued our involvement throughout the year with some 33 young people. This has expanded to now include a Messy Church and a Café Church at which some of the families attend. as now moved on to a new venture and been replaced by fF SingleDuring Chargethe year but withthe Presbytery a reducedfinalisedMinistry Allocation ofits Presbytery 0.5Plan FTEand (onlyconfirmed effectivethat~~]we_are to remai demits office) and after an extensive audit of our facilities by the congregation, we have now been permitted to retain both our buildings for the foreseeable future.
Members on Communion Roll at 31 December 2024: 325 (2023: 332) New Members: 7 (2023:3)
Financial Review
Monthly and weekly Offerings are our principal source of regular income.
In 2024 the total unrestricted donations received amounted to £65,848 (2023 - £58,016) split Gift Aid £30,246 (2023 - £31,827), Offering Plate £4,014 (2023 - £3,890), non Gift Aid Donations £9,886 (2023 - £10,143) and Tax Recovered on Gift Aid of £18,907 (2023 - £10,483). £2,795 (2023 - £1,673) other donations were also received.
The Church has several restricted funds, the main one being Friends of Kinnoull. The total restricted donations received during the year amounted to £8,308 (2023 - £6,229).
The Unrestricted Funds show an operational surplus of £11,071 (2023 - £9,764) before transfers. Restricted Funds showa surplus of £7,923 (2023 - £1,095) before transfers. The consolidated surplus was therefore £18,994 (2023 - £10,859).
Areas of Financial Concern
There are currently no areas of financial concern.
Reserves Policy
It is the Trustees’ policy to aim to hold reserves of approximately 9 months unrestricted expenditure. Currently this would equate to approximately £62,000. At the year end, the Church held unrestricted reserves of £67,976 (2023 - £75,116) which is in excess of the reserves policy by approximately £6,000. The Kirk Session however considers it prudent to allow for a minimum of a further year of support to the Youth Work which has been committed to by way of a service agreement with Perth YMCA which contains a 12-month break clause. It is therefore considered that the reserves figure of £67,976 is appropriate in the circumstances.
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KINNOULL PARISH CHURCH OF SCOTLAND, PERTH
Trustees’ Annual Report (continued)
Year ended 31 December 2024
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The law applicable to Charities in Scotland requires the Charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charity and the incoming resources, and application of resources, of the Charity for that period. In preparing the financial statements, the Trustees are required to:
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e select suitable accounting policies and then apply them consistently;
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e observe the methods and principles in the applicable Charities SORP;
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e make judgements and estimates that are reasonable and prudent;
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e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operational experience.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
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Session Clerk
Date 2026
89 [32
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KINNOULL PARISH CHURCH OF SCOTLAND, PERTH
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KINNOULL PARISH
CHURCH OF SCOTLAND, PERTH
| report on the Accounts of the Charity for the year ended 31 December 2024 which are set out on pages 7 to 12 attached.
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 (as amended).
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 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
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 | 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:
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1)}({a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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e to prepare Accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
— ll
Independent Examiner
Date 2Q NASVi cin
6
Kinnoull Parish Church Receipts and Payments Account Year ended 31 December 2024
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|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|
|Funds|Funds|Funds|Total|Total|
|2024|2024|2024|2024|2023|
|Receipts|Note|£|£|£|£|£|
|Donations|3|65,848|8,308|-|74,156|64,245|
|Grants|3|330|42,153|-|42,483|22,882|
|66,178|50,461|-|116,639|87,127|
|Charitable|activities|3|1,050|-|-|1,050|350|
|Bank &|Deposit|interest|3,303|243|-|3,546|2,979|
|Other|income|3|5,345|13,961|-|19,306|9,679|
|Consolidated|fabric|fund|-|-|-|-|-|
|75,876|64,665|-|140,541|100,135|
|Activities|for Generating|Funds|3|-|-|-|-|1,415|
|Rental|of premises|3|12,833|-|-|12,833|12,427|
|Sale|of investments|5,004|-|-|5,004|-|
|Total|Receipts|93,713|64,665|-|158,378|113,977|
|Payments|4|
|Costs|of generating|funds|-|-|-|-|-|
|Charitable|activities|82,642|56,742|-|139,384|103,118|
|Governance|costs|-|-|-|-|-|
|Purchase|of investments|-|-|-|-|-|
|Total|Payments|82,642|56.742|-|139,384|103,118|
|Excess|of|Receipts|over|
|(Payments)|for|the|year|11,071|7,923|-|18,994|10,859|
|Transfers|between|funds|2|(8,845)|8,845|-|-|-|
|Surplus|/|(deficit)|for year|2,226|16,768|“|18,994|10,859|
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a
Kinnoull Parish Church Statement of Balances At 31 December 2024
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|Total|
|2024|2024|2024|2023|
|Note|£|£|£|£|
|Bank &|Deposit|Balances|
|Bank &|deposit|balances|
|Brought|forward|7)|(1,438)|44,723|43,285|32,426|
|Movement|in|year:|
|Surplus|/|(deficit)|shown|on|receipts|and|
|payments|account|2,226|16,768|18,994|10,859|
|Carried|forward|788|61,491|62,279|43,285|
|Investments|at|market value|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Current|period|Last|period|
|2024|2024|2024|2023|
|Church|of Scotland|Investors|Trust|£|£|£|£|
|Growth|Fund|20,135|-|20,135|23,075|
|Income|Fund|24,078|-|24,078|23,860|
|Income|Fund|27,285|-|27,285|27,038|
|Income|Fund|(Friends|of Kinnoull)|-|2,378|2,378|2,356|
|Total|investments|71,498|2,378|73,876|76,329|
|Cost|of Investments|67,757|212|70,269|73,750|
|Assets|
|£|£|£|£|
|Gift Aid|Receivable|1,393|257|1,650|9,715|
|Weekly|offerings|to|be|banked|-|-|-|265|
|1,393|257|1,650|9,980|
|Liabilities|
|£|£|3|&|
|Payments|re|collections|for|third|parties|(2,213)|-|(2,213)|0,411)|
|Prepaid|rent|and|insurance|(3,095)|-|(3,095)|(3,034)|
|Other|creditors|(395)|-|(395)|(1,947)|
|(5,703)|-|(5,703)|(6,392)|
|.|:|
|The|q|DZOr2sf’|
|accounts were approved by the Kirk Session on “a ?)|‘oeI|
|For|and|on|behalf of|the|Kirk|Session|
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Session Clerk
Treasurer
t
Kinnoull Parish Church
Notes to the Accounts
Year ended 31 December 2024
1. Trustee Remuneration and Related Party Transactions
During the year, eight Trustees received reimbursement of expenses incurred totalling £1,864.
£10,850 for her services as a Church Officer. Council tax and water rates of £3,458 were paid for the Manse during the year.
In addition
received
No other Trustee or a person related to a Trustee had any personal interest in any contract or transaction entered into by the charity.
2. Statement of Balances
| Movements in Funds (cash excluding | investments) | ||||
|---|---|---|---|---|---|
| At t Jan | At31 Dec | ||||
| 2024 | Receipts | Payments | Transfers | 2024 | |
| Restricted Funds | £ | £ | £ | £ | £ |
| Dr Hossack's Memorial Tablet | 302 | 15 | - | - | 317 |
| Bowerswell Family Burial Ground | 1,462 | 76 | - | - | 1,538 |
| Mr and Mrs Johnston Flower Fund | 88 | 4 | - | - | 92 |
| Friends ofPhoenix | - | 15,141 | (23,986) | 8,845 | - |
| Friends ofPhoenix - 2025/26 | - | 20,000 | - | - | 20,000 |
| Youth Work Sessional Worker | 567 | 4,000 | - | - | 4,567 |
| Friends ofPhoenix Winter Retreat | 1,350 | 2,880 | (2,898) | - | 1,332 |
| Messy Play Sessional Worker | 4,882 | - | (4,241) | - | 641 |
| Chat and Chew | 1,095 | 2,500 | (2,500) | - | 1,095 |
| Friends of Kinnoull | 32,493 | 12,482 | (17,996) | - | 26,979 |
| Flower Fund * | 657 | 844 | (724) | - | 777 |
| Guild Fund * | 995 | 2,067 | (2,036) | - | 1,026 |
| Thursday Club Fund * | 243 | 1,478 | (1,042) | - | 679 |
| Messy Play * | 589 | 3,178 | (1,319) | 5 | 2,448 |
| 44,723 | 64,665 | (56,742) | 8,845 | 61,491 | |
| Unrestricted funds | |||||
| Congregational Reserve | 261 | 14 | - | - | 275 |
| Organ Fund | - | - | (550) | 550 | - |
| GeneralFund | (1,699) | 93,699 | (82,092) | (9,395) | 513 |
| (1,438) | 93,713 | (82,642) | (8,845) | 788 | |
| TotalFunds | 43,285 | 158,378 | (139,384) | - | 62,279 |
- These funds each operate separate bank accounts not under the direct control of the Treasurer or Finance Team nor were these funds ever entered into the Church Bank Accounts, but are nevertheless incorporated within these accounts in accordance with Church of Scotland guidelines.
9
Kinnoull Parish Church Notes to the Accounts (continued) Year ended 31 December 2024
2. Statement of Balances (continued)
Purposes of Funds
Purposes of Unrestricted Funds
Congregational Fund
Funds not required for day to day operations to meet Reserves policy. Organ Fund On-going maintenance of organ - included in Main Account.
General Fund
Funds held for General Purposes.
Purposes of Restricted Funds
Dr Hossack's Memorial Tablet
Upkeep of family burial plot in the old cemetery.
Bowerswell Family Burial Ground
Help maintain areas within the cemetery.
Mr & Mrs Johnston Flower Fund
To provide flowers on the first Sunday in January each year.
Friends of Phoenix
To facilitate Youth Work in the church and parish. A grant from The National Lottery was received to contribute towards the costs of a youth worker for 2025 and 2026.
Friends of Kinnoull - General Fabric
Ongoing expenditure on church property.
Specific Purposes
Youth Work Sessional Worker
Funding received to cover the costs of a sessional youth worker.
Friends of Phoenix Winter Retreat
Funding received from The Gannochy Trust to cover the costs of providing groups of young people with the opportunity to experience travel and new environments.
Messy Play Sessional Worker
Funding received from The Gannochy Trust to cover the costs to develop and inspire children and young people through runninig a Messy Play group.
Chat and Chew
Funding received to cover the costs of providing facilities for people to meet and provide lunch.
Flower Fund
This is a fund to provide flowers for display during services of worship. Guild Fund
Funds held by the Guild to carry out their activities.
Thursday Club Fund
Funds held by the Thursday Club to carry out their activities.
Messy Play Sessional Worker
Funds held to run the Messy Play group within the church.
10
Kinnoull Parish Church Notes to the Accounts (continued) Year ended 31 December 2024
| Unrestricted | Unrestricted | Restricted | Endowment | Endowment | |||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||||
| 2024 | 2024 | 2024 | 2024 | 2023 | |||||
| £ | £ | 3 | £ | & | |||||
| 3. Analysis ofDonations and Grants |
|||||||||
| Non GiftAid Donations | 9,886 | - | - | 9,886 | 10,143 | ||||
| Open plate | 4,014 | - | - | 4,014 | 3,890 | ||||
| GiftAid Donations | 30,246 | 4,506 | - | 34,752 | 35,631 | ||||
| Tax recovered on Gift Aid | 18,907 | 2,090 | - | 20,997 | 11,708 | ||||
| Youth Scotland/Phoenix Project | - | 440 | - | 440 | 454 | ||||
| Other Offerings, Donations etc | 2,795 | 1272 | - | 4,067 | 2,419 | ||||
| 65,848 | 8,308 | - | 74,156 | 64,245 | |||||
| Grants | |||||||||
| Perth & Kinross |
Council | - | |||||||
| Community InvestmentFund | Fund | 330 | 4,000 | - | 4,330 | - | |||
| Bridgend, Gannochy and Kinnoull | |||||||||
| Community Council | - | 2,500 | - | 2,500 | 2,520 | ||||
| Church ofScotland -Go For It | - | PAE | - | 12,773 | - | ||||
| The Gannochy Trust | - | 2,880 | - | 2,880 | 10,362 | ||||
| The National Lottery | - | 20,000 | : | 20,000 | 10,000 | ||||
| _—— | 330 | 42,153 SS |
Oe | - | 42,483 _—— one |
22,882 SS |
|||
| Charitable Activities | |||||||||
| Weddings and funerals | 1,050 | : | - | 1,050 | 350 | ||||
| 1,050 | - | : | 1,050 | 350 | |||||
| Other Income | |||||||||
| Life and Work | 714 | - | - | 714 | 378 | ||||
| Guild | 250 | 2,067 | - | 2,317 | 2,314 | ||||
| Thursday Club | - | 1,478 | - | 1,478 | 916 | ||||
| Flower Fund | - | 844 | - | 844 | 670 | ||||
| Guides | 50 | - | - | 50 | - | ||||
| Brownies | - | - | - | - | 3S | ||||
| Rainbows | 100 | - | - | 100 | 200 | ||||
| Boys' Brigade | 500 | - | - | 500 | 400 | ||||
| Messy Play | = | 3,178 | = | 3,178 | 2,003 | ||||
| Otherincome | 3,731 | 6,394 | - | 10,125 | 2,423 | ||||
| 5,345 | 13,961 | - | 19,306 | 9,679 | |||||
| Activities for Generating Funds | |||||||||
| Fund raising events | - | - | - | : | 1,415 | ||||
| - | - | - | - | 1,415 | |||||
| Rental ofPremises | |||||||||
| Rent ofstore | 8,008 | - | - | 8,008 | 7,862 | ||||
| ChatnChew | 2,500 | - | - | 2,500 | 3,850 | ||||
| Other bookings | 2325 | - | - | 2,325 | 715 | ||||
| 12,833 | - | - | 12,833 | 12,427 | |||||
| 4. Analysis ofPayments | |||||||||
| Costs ofgenerating funds | |||||||||
| Offeringenvelopes | - | - | - | E | z |
1]
:
Kinnoull Parish Church Notes to the Accounts (continued)
Year ended 31 December 2024
| Unrestricted | Restricted | Restricted | Endowment | Endowment | |||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | |||
| £ | £ | £ | £ | 5 | |||
| 4. Analysis ofPayments (continued) | |||||||
| Giving to Grow apportionment | 36,659 | - | - | 36,659 | 30,812 | ||
| Presbytery dues | 1,259 | - | - | 1,259 | 892 | ||
| Ministry expenses | 1,580 | - | - | 1,580 | 1,060 | ||
| Insurance | 5,616 | - | - | 5,616 | By BS) | ||
| Heat and light | 7,302 | - | - | 7,302 | 3,534 | ||
| Telephone and broadband | 2,236 | - | - | 2,236 | 3,048 | ||
| Youth worker -YMCA | - | 22,026 | - | 22,026 | 225,12) | ||
| Youth worker - Otherexpenses | . | 4,858 | - | 4,858 | 3,440 | ||
| Messy Play - sessional worker | - | 4,241 | - | 4,241 | - | ||
| Organists' fees | 4,075 | - | - | 4,075 | 31252) | ||
| Church Officer and Cleaning Expenses | 11,203 | - | - | 11,203 | 6,396 | ||
| Property repairs and maintenance | 4,497 | 16,619 | - | 21,116 | 3,310 | ||
| Manse refurbishment | - | - | - | - | 1,596 | ||
| Audio visual system | 972 | - | - | 972 | - | ||
| Council Tax | 3,458 | - | - | 3,458 | 3,550 | ||
| Printing, stationery and advertising | 1,170 | - | - | 1,170 | 1,189 | ||
| Equipment | 325 | - | - | 325 | - | ||
| Organ and music | 550 | - | - | $50 | 550 | ||
| Guild expenses | - | 2,036 | - | 2,036 | 1,928 | ||
| Thursday Club expenses | - | 1,042 | - | 1,042 | 879 | ||
| Flower Fund expenses | - | 724 | - | 724 | 813 | ||
| Chat nChew expenses | - | 2,500 | - | 2,500 | 3,850 | ||
| Messy Play expenses | - | 1,319 | - | 1,319 | 2,244 | ||
| Magazine costs | 697 | - | - | 697 | 658 | ||
| Life and Work | 65) | - | - | 651 | 756 | ||
| Bookkeeping fees | oT | - | - | 97 | 138 | ||
| Donations | - | . | - | - | - | 750 | |
| Other expenses | 295 | Swag | - | 1,672 | 1,206 | ||
| 82,642 | 56,742 | - | 139,384 | 103,118 | |||
| Governance costs | |||||||
| Independent examiner’s fees | : | - | : | - | - | ||
| Other payments | |||||||
| Purchase of investments | : | - | : | : | - | ||
| 5. 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, which is related to years ofservice. For the year | under review the | minimum stipend was £31,642, and the | |||||
| maximum stipend (in the fifth and subsequent years ofservice)was £38,884. | |||||||
| 6. Collection for Third Parties | 2024 | 2023 | |||||
| £ | £ | ||||||
| Christian Aid | 2212 | 416 | |||||
| Malawi Fruits | 30 | = | |||||
| Poppy Scotland/Earl HaigFund | 306 | 201 | |||||
| Earthquake Appeal | : | 575 | |||||
| 2,568 | 1,192 |
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, which is related to years of service. For the year under review the minimum stipend was £31,642, and the maximum stipend (in the fifth and subsequent years of service) was £38,884.
12