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2025-09-30-accounts

ST KENTIGERN’S EPISCOPAL CHURCH

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REPORT OF THE VESTRY (continued)

Achievements and Performance

The Church continues to make its facilities available for use and provide worship for the whole community.

Financial Review

A surplus of £4,707 was made during this financial year compared to a surplus of £2,548 last year.

Plans for future periods

The Vestry will continue its range of present activities in the foreseeable future.

Reserves

The Vestry has adopted a policy of trying to maintain a level of unrestricted reserves such that, in the event of a significant drop in income, the Church would be able to maintain its current level of activities for a reasonable period until replacement funding is obtained.

Statement of the Vestry Member’s Responsibilities

The members of the Vestry 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 Vestry are responsible for keeping proper accounting records which, on request, must reflect the current financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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.

On behalf of the Vestry

M Humphrey Treasurer

'¢ November 2025

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