KINCLAVEN CHURCH OF SCOTLAND
Trustees Report and Accounts
For the year ended 31 December 2024
Congregational Reference Number 271618
Charity Number SC009251

Kinclaven Church of Scotland
Report of the Trustees for the year end￿ 31 Decunber 2024
Referenee and Administrative InforniAtion
Charity Name:
Killclaven Church of Scodand
Charity RegIstrat￿ll Number:
SCO(P)251
Congregalw)n Reference Number:
271618
p￿e1

Kin¢laven Chureh of Scotland
Report of the Trnstees for the year ended 31 De¢emb¢r 2024
Strueture, Governanee And M2n*gement
Governing Document
The Church is administered in accordance with the temis of the Deed of Constitution
(Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trLtstees. The Kirk Session members are th¢
elders of the church and are chosen from those members of the church who are considered to
have the appropriate gifts and skills. The ministrr. who is a member of the KI￿ sessio￿ is
elected by the congregation and inducted by Presbytery.
Organisational Strnethre
The Kirk sessio￿ which nornially meets six times a year. is resp)nsible for spiritual and
financial affairs within the Church.
Objertives and Activities
The Church of Scotland is Trinitirian in doctrine. RefoTmed in tradition and Presbyterian in
polity. It exists to glorify God and to Work for the advancement of Chrisl'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 le￿itOrial
ministy. It Co-operntes with other churches in Vario￿ ecumenical bodies in Scotland and
beyond.
Services are conducted every Sunday at 9.45am with crèche available if required. Various
social events are held during the year. for example. coffee mornings. An active Guild meets
once a month during the winter. A recent iniliative has begun, called Warni Spaces. with
funding &ssislance from Perth and Kinross Council. reaching lut to members of the local
community to come to the Church Hall for company, a snack and hot drink in the winter
months.
Financial Review
The principal sources of income are weekly offerings, Gift Aid Donations. Investment
Income, Weddings and Funerals. Investment income dekxnds on the stock market which can
fluctuate.
Reserves Poli¢y
It is the Trustees Policy io hold reserves of approximately six months expenditure including
designated funds. At the end of the year the Church held unrestricted funds of £221,435.
Page 2

Kinclaven Churcb of ScollaDd
Report of Ihe Trnstees for the year ended 31 Deeember 2024
The Church also held £2,620 of restricted funds which have been providcd for the purpos¢s
5pecifJed in Note 2.
Statement of Tru$te¢s' Responsibilities.
The meTnkns of the Kirk session rn￿t prepare financial statements which give sufficient
detail to enable an appreciation of the transactioL8 of tk Church duTtng the financial year.
The members of the Kirk Session are resFM)nsible for kecping propcr accounting records
which, on requesL M￿St refleci the flnancial position of the Church al thal time. This rnust be
done to ensure Ibat the f￿￿1claI statem¢nts comply with the Chan'ties and Trustees
Investment (Scotland) Act 2005: tF.e Charities Accounts (Scotland) Regu]ation5 2006 the
Regulations Anent Congregational Financ¢ approvcd bv the general Assembly of the Church
of Scotland in 2CK)7. They are also responsible for safeguarding tk assets of Church and
must take reasonable steps for the prevention and lor detectton of fraud and other
irregularities.
Approved by th¢ Truslccs and signed on thir }￿half,
Pa8e 3

Kinelxven Church of Seotl%nd
Report of the Trusttes for the year ended 31 Deetmber 2024
IDdep¢ud¢nt Examiner's Report
I report on the accounts of the th&ity for the year endol 31 December 2023. which are set
out in pages 5-10
Respective respoL8ibilities of InLqttes and examiner
The charity's trustees are responsible for the preparati￿ of the accounts in accordance with
thc ternis of the Charities and Trn4tee Investment (Scotland) 2005 Act and the Charities
Accounts (ScotIand) Re£ulation8 £006. The charity trLLSteeq consider that the audit
requiiemenl of Regulation I ￿1) (d) of the Accounts Regulations drts not apply. It is my
respO￿lbIlIty to examine the accounts as required under *ction 4411) (c) of the Act and to
Slate whether particular matters bave come to my attention.
Basis of Independent Examiner'i statement
My examir]ation is Ca￿led out in accordance with Regulation I l of thc ChaTitiCs Accounts
(Sc.otland) Regulatio￿ 2(X)6. An eKamtnallon includes a review of the accounting records
kcpt by thc clwity and a compalison of the accounts pTrsented with those records. It also
includes consideration of any unusual items or disclosures in tk accounts and se¢ks
explanations from the truste¢s concerning anv such maueTS. The proceduTCS undertaken do
noi provide all the evidence that would be required in an audit and. con8equcntly, I do not
express an audit opinion on the aco)unts.
Independent ExAminer's Statement
In the course of my eknnlination, no matter ha5 come to my attention
which gives mc reasonable LXUSe ￿ klieve that in any matrrial Tespect Ihe requirem¢nts:
to keep arcounting records irA &cOrd￿￿e with section 4411) (a) of the 2005 Act a￿1
Regulation 4 of the 2006 Accounts Regulation5. and
to prepare accounts which accird with the accounting ￿COrdS a￿1 comply with
Regulation 9 of the 2006 Accounts Regulations
have not been meL or
to which, tn m) opinio[4 attention should be draTrvn in order to enablc a propcr
understanding of the accounts to be reached.
I l. March 2025
Page 4

Kinclaven Church of Scotland
Receipts and Payments Account
Year ended 31 December 2024
Unrestrieted Ro8tri¢ted
Funds
Funds
2024
2024
Total
2024
Total
2023
Receipts
Donations
Legacies
W￿dIng and funerals
Investment income
Use of premises
l Miscellaneous Income
Coffee morning and sak of mugs
Note
21.592
2.000
21,592
18,947
5,000
2,549
4,721
120
40
339
29.035
40
339
29.035
943
32280
Pertb and Kinross Council - W8rn1
Spaces Grant
Guild donation for Church chairs
175
469
175
469
Total Rtteipts
29.679
29.679
32,280
Payments
Costs of gener￿ing funds
Charitsble activities
Governance costs
81
33.207
2(K)
81
33.607
2(M)
663
24,944
200
400
Total Payments
33.488
400
33,888
25,807
Exeess of Reteipts over Payments
for the year before trnnsfers
{3.809)
(400)
{4.209)
6.473
Transfers
Excess of Rffeipts over payments
for theyear
3,809
(400
(4209
6,473
Page 5

Kinclaven Church of Scotland
Statement of Balances
At 31 December 2024
UnrtStricted Restrirted
Funds
Funds
2024
2024
Totsl
2024
Total
2023
Iyol
Bgnk and Deposit Balances
Bank & dq)ositbaJances brought forward
9,598
3,020
12.618
6,145
Movement in year.
Excess l(Deficit) of R￿Apts ovcr
Pay￿￿nts for the year
{3.809)
(400)
(4,209)
6.473
Bank & deposit balanLxs Lwried forward
5,789
2,620
8,409
12,618
Investments at marftet vallle
215.647
215.647
201,886
Total Funds
221,436
2.620
224.056
Assets
Liabllities
Agency Collectx)n
The accounts were approval by Tr￿te¢S on 4 Marth, 2025
For and on behalf of ttle Trustees
Susion Ckrk
Elder
Page 6

Kinclaven Church of Scotland
Notes to the Accounts for the year ended 31 December 2024
l Movements in Fund8
GXID I
(Loss)
AtlJan
2024
At 31 Dec
TransferJ Investments 2024
Receipts
Pvdyments
Unrestricted funds
General Fund
211.484
211,484
29.679
29,679
33.488
33.488
13,761
221,436
221,436
Reslricted funds
John Gowans Bquest Fund
Merc£r Nairne Fund
2,384
636
3,020
2,384
236
2,620
400
41Kl
Total fund5
214,504
29,679
33.888
13.761
224,056
Purposos of R£striL%ed Funds
John Gowan B4uest Fund- to provide support to youth organi5ations within the church
Mercer Nairne Fund - to provide 5UPPOrt to further the education of young pa)ple in the parish.
Investmettts Held Localty.
RevaluatK)n
Gain l (Loss)
2024
Charifimd - M&G Charities Investment Fund
COS Investors Trust- Growth Fund
COS Investors Trust- Income Fund
COS Investors Trust- Deposit Fund
197,580
5.104
12,863
100
215,647
185.233
4.504
12.049
12,347
600
814
201.886
13,761
Page 7

Kinclaven Church of Scotland
Iyotes to the Aeeounts for the year ended 31 December 2024
2 Anatysi8 of R￿eipts
Unrestricted Restricted
Funds
Funds
2024
2024
Total
2024
Total
2023
orrerings
WFO Schemq non Gift Aid
Gift Aid Donations
Tax Recovered on Gift Aid
Donations
Ordinary Offerings - Plate
Other Offerings
1.404
10.310
1.404
10,310
1,586
9,520
4,158
3.759
1,961
21,592
4,158
3,759
1.961
21,592
3,407
3,784
650
18,947
3 Collections for Thinl Parties
2024
2023
Poppy Scotland
Christian Aid Wcek
Cash For Kids
CHAS, Rachel House
Cath's Kitchej)
World Day of Prayer
Disas￿ Emergency committee Muddle FAst Appeal
Christian Aid Turkey/Syria Earthquake Appeal
2(Kl
550
157
407
250
200
515
100
100
250
71
206
350
1,586
1,870
4 Trustee Remuneralion and Relat￿ Party Transactions
During the year. one trustr received remiuneration of £2.(KIO in respect of organist fees and one
tNstee received remuneration in Kspect of pulplt supply amounting to £4,070. Four Irustees r￿e1ved
reimburseTncnt of expenses amounting to £1,297.
5. Minister's stipend
All Church of Scotland congregations contribute to the National Stipend Fund whKh bears the costs of
all ministers. stipends and employerfs contribulions for national insuran(Y. pension and housing and
loan fijnd. Ministers, stipends are paid in accordance with the national stipend scale which is related to
years of Servi￿ For 2024 the minimum stipend is £31.642 and the M￿lMuM stipcnd (aft¢r 5 years
and subsequent years of service) is £38.884.
Page 8

Kinclaven Church of Scotland
Notes to the Accounts for the year ended 31 December 2024
6 Anatysis of Payments
UnrntrKted Restricted
Funds
Funds
2024
2024
Total
2024
Total
2023
Costs of generating funds
Offering Envelopes
Mugs for resale
81
81
87
576
663
81
81
Ch2rit4ble activities
Giving kn Growiministy and Mission
Presbytery dues
In￿lM Moderaknrfs expenses
Pulpit supply
Vacancy costs
Organist's fees
Fabric mainteTW)cE- Church
Fabric maintenance - Hall
Electricity - Church
Electricity - Hall
Heating oil- Church
InsurdnLr- Church
Equipment
Other expense5
7.924
7.924
404
281
4,070
6.830
340
180
3,496
240
2.000
2,870
4,482
130
503
1,283
2,028
281
4.070
2,000
9,213
9.213
305
1,172
1,270
2,052
3.972
544
33,207
305
1,172
1270
2,052
3.972
544
33,207
562
24,944
Governance costs
Independent examiner's fees
200
200
2(M)
Page 9

Kinelaven Church of Scotland
Accounts for the year ended 31 December 2024
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SC(yfLAND GENERAL TRUSTEES
CONSOLIDATED FABRIC FUND
2024
2023
CAPITAL ACCOUNT
Balance held at 31 December at rA)St
42,095
42.095
Market V￿ue of Balance at 31 DeLvnber
61.617
58,704
REVENUE ACCOUNT
Crait Ba]ance at 31 Decemb
7.152
4,721
Page 10