## **Presbytery of Perth: Inchture and Kinnaird Parish Church of Scotland** ANNUAL REPORT AND ACCOUNTS for Year ended 31st December 2024 CONGREGATIONAL NUMBER: 291756 SCOTTISH CHARITY NUMBER: SC009839 SORP 2024 Account 1 ## **Perth: Inchture and Kinnaird Parish Church of Scotland Trustees Report Year ended 31[st] December 2024** The trustees present their annual report and financial statements of the charity for the year ended 31[st] December 2024. The financial statements have been prepared in accordance with the accounting policies set out in Note A to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (version effective from 1 Jan 2015) applicable in the UK and Republic of Ireland published 16 July 2014. ## **Objectives and activities** The Church of Scotland is Trinitarian in doctrine, Reformed in tradition, 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. Services of Public Worship are held in Inchture Church at 9.30am. A time of fellowship after the morning service, each Sunday is encouraged with tea, coffee, juice and biscuits served in Inchture Church. ## **Achievements and performance** Attendance at Public Services average (on Sunday mornings) 30-40; with increases in attendances at the two stated Morning Communion Services. Maundy Thursday and Watchnight Services in the region of 30 and 80 respectively. The Sunday School roll is 8. The special School assemblies at Inchture Church at Easter and Christmas are open to parents and friends with the Church welcoming some 90 to 120 (including pupils) into the Church. A Linked Parishes Website has been developed which provides contact information regarding Church personnel, and regularly updated information regarding Church Services and Events. The weekly church service is also made available on the church website. ## **Reserves Policy** The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. On 31 December 2024 the charity held £11,615 in unrestricted funds and the Trustees consider this to be appropriate to allow them to pay on-going costs. This represents just under three months of expenditure. 2 **Perth: Inchture and Kinnaird Parish Church of Scotland Trustees Report Year ended 31[st] December 2024** ## **Risk Management** Like many Churches the Kirk Session is aware of the decreasing income from the active congregation. It has an active fund-raising group setup to raise additional income throughout the year. This along with increasing links to proposed union Churches has allowed the Kirk Session to mitigate the decreasing regular income. The Church is currently exploring the option of forming a union with the other Churches in the Carse. These are the current Churches we are already linked with, Abernyte and Longforgan, plus the addition of Invergowrie. The union with these churches will come into effect on the 1[st] January 2025. ## **Structure, Governance and Management** The congregation is a registered charity no SC09839 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulation of the General Assembly of the Church of Scotland. 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 minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session, which meets approximately five times a year, is responsible for the leadership and governance of the congregation. It delegates certain of its responsibilities to committees which it appoints – the members of these committees being elders and ordinary members of the congregation and all of them being selected according to their relevant skills and talents. All committees are responsible to the Kirk Session. 3 Perth: Incbture and Kinnaird Parish Church of Scotland Trustees Report Year ended 31, December 2024 Reference and Administrative Information Trustees Trustee name Office (if any) Dates acted if not for Ivhole ear 01101124 - 02109124 Presbytery Elder 01101124- 2915124 10 11 12 13 14 Minister Deputy Session Clerk Minister 16 17 18 Session Clerk Treasurer Perth: Incbture and Kinnaird Parish Church of Scotland Trustees Report Year ended 31, December 2024 Principal Office-bearers Ministers.. Session Clerk. Church Treasurer: Principal Office Charity Name: Dundee.. Inchture and Kinnaird Church Contact Address". 29 Mortimer Drive Monifieth Angus DD5 4JF Charity Registration Number: SC009839 Congregation Reference No: 291756 Independent Examiner Bankers The Royal Bank of Scotland Dundee Chief Office 3 High Street Dundee DDI 9LY Perth: Inchture and Kinnaird P8rish Church of Scotl&nd Trustees Report Year ended 31° December 2024 Trustees, Responsibilities in Relation to the Fin4neiAI Statements The charity tTUStees aT¢ Tesyonsible for preparing a tmstees. annu&E report and financial statements in accordance with applicable law and United Kingdom Accounlillg Standards (United Kingdom Generally Accepted Accounting Prdctice). The law applicable to Charities in Scotland rquires the Charity trustees to prepare financial statements eaoh year which show a tme and fair view of the state of affairs of the Ch￿lty and of the incoming resources and application of ttsources, of thc charity for that period. In preparing the fmancial statements. the trLSStees are required to: select suitable accounting policies and then apply them Consistently" observe the method and principles in the appltcable Charities SORP. mak¢ judgements and eslimates that are reasonable and PTudent' state whether applicable accounting standards and statements of recommended practice have been followeiL subject to any departures disclosed and explained in the fllwicial statements. and prepate tbe financial statements on the going con¢em basis unless it is itiappropriate to presume that thc charity will continue in operation ¢￿Stence. The trustees are responsible for keeping proper accountill¥ records whicty on request must reflect the fllwicial position of the Church at that time. T￿"S must be done to en5UTe that the financial statements wmply with the Charities and Trustee Investment (Scodand) Act 2005, tl]e Ch￿ltieS Accounts (Scotlalld) Regulations 2006(as amended) 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 Chutch and must take reasonable steps for the prevention andlor detection of fraud and other tTTcgularities. Approved by the Trnstees and Signed on their behalf, Perth: Inchture and Kinnaird Parish Church of Scotland Tru$te¢s Report Year ended 31" December 2024 Independent Examiner's Report to the Trustees of Duttdee: IDchture Kinnaird Church I report on the accounts of the charity for the year ended 31 December 2024. Respective respon$ibRiitie8 of trustees #nd ￿￿rniner The charity's trust¢es are restx)ll5ible for th¢ prcparation of the accounts in aw)rdanee with the temis of the Charities and Trust¢e InYe51ment (Scotland) Act 2005 and the Charities Accounts (Swtland) Regulations 2006. The chaTÈty trustees consider that th¢ audit rcquirement of Regulation 10{1) (a) to (c) of the Accounts Regulations does not apply. It Is my reswnsibility to examine the ttceoullts as required under S￿lI0n 44(1) (c) of the Aet and to stste whether partt'cuEar matters have comcdto my attention. Basis of independent examiner'$ Statement My examinats.on is carried out in accordance with the Regulation I l of the Ch￿[tIeS A¢wunts (Scotland) Regulations ?006. An examinatt'on includes a m'icw of the accounting records kept by the charity and a comparison of the accounts presented with those reo)rds. It also includes ¢onsiderdlion of any un￿￿ual items or disclosuTes in the accounts and seeks explanation8 from the trustees concerning any such matters. The proc¢durcs undertak¢n do not provide all the cvidence that would be required in an audit and. consequently, l th) not express an autht opinion on th¢ accounts. lodependent exjtniner's statement In the cot]rse of my ¢xaminab'oo no matter haq come to my attention [other than that di8closed belowl which gives me re&8onable cause to believe that any material respect the requiremetts.. to k¢¢p accowiting tecords in a¢¢ordance section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts whieh accord with the aceountsng records and comply wyth Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. 10 wljicfy in my opinioffj attention should be thwn in order to enable a proper understsndino of the accounts to be reached. Narne Professional QL￿lif1CattOn. Insiitiit¢ ul. C'haiiLfL.d .4Lcoiintants Df Sc4)tland Address Signature". Date.. ## **Perth: Inchture and Kinnaird Parish Church of Scotland Statement of Financial Activities Year ended 31 December 2024** |Income and Endowments from:
Note
Donations and Legacies
1
Income from Charitable
Activities
2
Other Trading Activities
3
Investment income
4
Other Income
5
Inter Account Transfers
**Total Income**
Costs of generating funds
Charitable Activities
Inter Account Transfers
**Total Expenditure**
6
Net income(expenditure) before
transfers
Transfers between funds
Net income(expenditure) before
gains and losses on investments
Net (Loss)/Gain on investments
(Loss)/Gain on Disposal of Assets
**Other recognised gains/(losses)**
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward|**Unrestricted**
**2024**
**Restricted**
**2024**
**Endowment**
**2024**
**Total**
**2024**
**Unrestricted**
**2023**
**Restricted**
**2023**
**Endowment**
**2023**
**Total**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
30,055
-
-
30,055
32,301
- -
32,301
854
- -
854
1,798
-
-
1,798
7,300
-
-
7,300
5,358
-
-
5,358
167
451
-
618
121
401
522
100
-
-
100
3,356
-
-
3,356
-
-
-
0
-
-
-
0
38,476
451
0
38,927 42,934
401
0
43,335
76
-
-
76
77 -
-
77
40,850
-
-
40,850
37,207
-
-
37,207
-
-
-
0
-
-
-
0
40,926
0
0
40,926
37,284
0
0
37,284
(2,450)
451
-
(1,999)
5,650
401
-
6,051
-
-
-
--
-
-
0
(2,450)
451
(1,999)
5,650
401
-
6,051
-
-
1,838
1,838
-
-
1,437
1,437
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(2,450)
451
1,838
(161)
5,650
401
1,437
7,488
14,065
2,106
19,478
35,649
8,415
1,705
18,041
28,161
11,615
2,557
21,316
35,488
14,065
2,106
19,478
35,649|**Unrestricted**
**2024**
**Restricted**
**2024**
**Endowment**
**2024**
**Total**
**2024**
**Unrestricted**
**2023**
**Restricted**
**2023**
**Endowment**
**2023**
**Total**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
30,055
-
-
30,055
32,301
- -
32,301
854
- -
854
1,798
-
-
1,798
7,300
-
-
7,300
5,358
-
-
5,358
167
451
-
618
121
401
522
100
-
-
100
3,356
-
-
3,356
-
-
-
0
-
-
-
0
38,476
451
0
38,927 42,934
401
0
43,335
76
-
-
76
77 -
-
77
40,850
-
-
40,850
37,207
-
-
37,207
-
-
-
0
-
-
-
0
40,926
0
0
40,926
37,284
0
0
37,284
(2,450)
451
-
(1,999)
5,650
401
-
6,051
-
-
-
--
-
-
0
(2,450)
451
(1,999)
5,650
401
-
6,051
-
-
1,838
1,838
-
-
1,437
1,437
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(2,450)
451
1,838
(161)
5,650
401
1,437
7,488
14,065
2,106
19,478
35,649
8,415
1,705
18,041
28,161
11,615
2,557
21,316
35,488
14,065
2,106
19,478
35,649| |---|---|---| |||| ||

|| |||| |||| |||11,615
2,557
21,316
35,488
14,065
2,106
19,478
35,649| 8 Perth: Inchture aDd Kinnaird Parish Church of Seodand Balance Sheet as at 31 December 2024 T•tsl Prfior Fuuds Notr 2024 Fund• 2024 FuDds 2024 2024 Fixed Asiets: Invasthieots 21.316 21.316 19.478 Tothl Fixed Amets 21 16 19.478 Currefjt Amets: io 3.208 3.1(K) Cash at bank and in hand4 Totsl Current Amets 8.407 1557 10.964 13.071 557 Ll*bllliks Creditors f4lling due within one year Net Curr¢n¢ Amets TOTAL ASSETS 21 2J57 ￿10 _35.488 35.649 The funds of the ¢h*rltT. Endowment funds 14 21.316 21,316 19.478 Restrirted inc(Mn¢ funds 1557 2.557 2,1(15 Unre￿n¢t¢d income fiwds 11.615 11.615 14.065 Tothl eh*rity 14 21 U57 ￿10 35A88 35 The acc(Mmts w￿¢ •pptoval bv the and xionod Thi thoir hphAlf Iw" **Perth: Inchture and Kinnaird Parish Church of Scotland Year Ended 31 December 2024** ## **Note A** ## **Accounting Policies** The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. ## **Basis of preparation** The financial statements have been prepared in accordance with the Accounting and Reporting by charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards I the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). ## **Funds** Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund. ## **Incoming resources** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. ## **Interest receivable** Interest on the funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. ## **Resources expended** Expenditure is recognised on an accruals basis as the liability is incurred. 10 **Perth: Inchture and Kinnaird Parish Church of Scotland Year Ended 31 December 2024** ## **Tangible Fixed Assets** All tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives: Fixtures, fittings and office equipment 5 years. ## **Investments** Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. ## **Taxation** Inchture and Kinnaird Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. 11 ## **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** ||**Unrestricted**|**Restricted**|**Endowment**||**Unrestricted**|**Restricted**|**Endowment**|| |---|---|---|---|---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|**Total**|**Funds**|**Funds**|**Funds**|**Total**| ||**2024**|**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|**2023**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |**1 Donations and Legacies**||||||||| |Offerings|23,366|-|-|23,366|22,027|
-|-|22,027| |Tax recovered on Gift Aid|5,794|-|-|5,794|5,868|-|
-|5,868| |Donation|895|-|-|895|4,406|-|
-|4,406| ||30,055|0|0|30,055|32,301|0|0|32,301| |**2 Income from charitable**||||||||| |**activities**||||||||| |Weddings and Funerals|340|-|-|340|1,130|-|-|1,130| |Sundry|514|-|-|514|668|-|-
|668| |Grants|-|-|-|0|-|-|-
|0| |VAT Reclaimed|-|-|-|0|-|-|-
|0| ||854|0|0
|854|1,798|0|0|1,798| |**3 Income from other trading**|**activities**|||||||| |Concerts/Fundraising|7,300|-|-|7,300|5,358|-|-
|5,358| |Inter Account Transfer|-|-|-|0|-|-|-|0| ||7,300|0|0|7,300|5,358|0|0
|5,358| |**4 Investment Income**||||||||| |Dividends received|-|451|-|451|-|401|-
|401| |Deposit interest|167|-|-|167|121|-|-|121| ||167|451|0|618|121|401|0
|522| |**5 Other Income**||||||||| |Miscellaneous|100|-|-
|100|3,356|-|-|3,356| ||100|0|0
|100|3,356|0|0|3,356| |||||||||| |**Total**|38,476|451|0|38,927|42,934|401|0
|43,335| 12 ## **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** |||**Unrestricted**|**Restricted**|
|**Endowment**||**Unrestricted**|**Restricted**|**Endowment**|| |---|---|---|---|---|---|---|---|---|---|---| |||**Funds**|**Funds**||**Funds**|**Total**|**Funds**|**Funds**|**Funds**|**Total**| |||**2024**|**2024**||**2024**|**2024**|**2023**|**2023**|**2023**|**2023**| |||**£**|**£**||**£**|**£**|**£**|**£**|**£**|**£**| |**6**|**Analysis of Expenditure**|||||||||| ||Raising Funds|||||||||| ||Offering Envelopes|76||-|
-|76|77|-|-
|77| |||76||-|-|76|77|-|-
|77| ||Charitable Activities|||||||||| ||Ministries and Mission Allocation|21,663||-|-|21,663|
18,682|-|-
|18,682| ||Presbytery Dues|580||-|
-|580|587|-|-
|587| ||Ministerial Expenses|1,268||-|
-|1,268|
1,641|-|-
|1,641| ||Organist Expenses|2,196||-|
-|2,196|2,262|-|-
|2,262| ||Cleaners Expenses|2,700||-|-|2,700|
2,580|-|-
|2,580| ||Electricity|6,975||-|-|6,975|3,359|-|-
|3,359| ||Church Insurance|2,311||-|-|2,311|2,118|-|-
|2,118| ||Fabric Repairs & Maintenance|205||-|-|205|2,030|-|-
|2,030| ||Other Expenses|2,952||-|-|2,952|3,948|-|-|3,948| |||40,850||0|0|40,850|37,207|0|0
|37,207| |||||||||||| ||**Total**|40,926||0|0|40,926|37,284|0|0|37,284| 13 **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** |**7 Staff costs and numbers**
Salaries and wages
Total|**2024**

4,896
4,896|**2023**
4,842| |---|---|---| |||4,842| The average number of employees during the year was as follows: |Ministerial support
Administration
Music staff
Premises maintenance|**2024**
-
-
1
1
2|**2023**
-
-
1
1| |---|---|---| |||2| No employee had employee benefits in excess of £50,000 (2023 nil) 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) £38,884. ## **8 Trustee Remuneration and Related Party Transactions** During the year 2 trustees received reimbursement of expenses incurred totalling £352. Travelling Expenses £352 14 **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** |**9 Investments**


Market value at 31 December 2023

Sales
Gain / (loss) on investments

Market value at 31 December 2024


Investments at cost


The following investments are held:


**_Church of Scotland Investors Trust Growth Fund_**
**10 Debtors**
Gift Aid Income Tax Recoverable

Collection from Watchnight Service

**11 Creditors**|**2024**
**£**
19,478


1,838

21,316


13,698


|
|**2023**
**£**
18,041
1,437
19,478
13,698
**2024**
**£**
3,073
135
3,208
**2024**
**£**
0|**2023**
**£**
3,100
0| |---|---|---|---|---| |||||| |||||| |||

||| |||||3,100| |||||**2023**
**£**| |||||0| 15 ## **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** |**12**|**Analysis of Net Assets**|**Among Funds**|||||||| |---|---|---|---|---|---|---|---|---|---| |||**Designated**|**Restricted**|**Endowment**|
**Total**|**Designated**|**Restricted**|**Endowment**|**Total**| |||**2024**|**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|**2023**| |||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| ||Fixed Assets||||||||| ||Investments|||21,316|21.316|||19,478|19,478| ||Current Assets|11,615
|2,557||14,172|14,065|2,106||16,171| ||Current Liabilities||||||||| |||**11,615**|**2,557**|**21,316**|**35.488**|**14,065**|**2,106**|**19,478**|**35,649**| ## **13 Volunteers** In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown. ## **Trustee Contributions** During the year the trustees donated £7,100 through weekly Gift Aid envelopes and Bank standing orders. 16 ## **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** |**14 Movements in Funds**
**Endowment funds**
Growth Fund
**Restricted funds**
Development Fund
**Unrestricted funds**
General Fund|**At 1 January**
**2024**
**Incoming**
**Resources**
**2024**
**Outgoing**
**Resources**
**2024**
**At 31 Dec**
**2024**
**At 1 January**
**2023**
**Incoming**
**Resources**
**2023**
**Outgoing**
**Resources**
**2023**
**At 31 Dec**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
19,478
1,838
0
21,316
18,041
1,437 0
19,478
**19.478**
**1,838**
**0**
**21,316**
**18,041**
**1,437 0**
**19,478**

2,106
451
0
2,557
1,705
401 0 2,106
**2,106**
**451**
**0**
**2,557**
**1,705**
**401 0 2,106**
14,065
38,476 40,926 11,615 8,415 42,934 37,284 14,065
**14,065**
**38,476**
**40,926 11,615 8,415 42,934 37,284 14,065**|**At 1 January**
**2024**
**Incoming**
**Resources**
**2024**
**Outgoing**
**Resources**
**2024**
**At 31 Dec**
**2024**
**At 1 January**
**2023**
**Incoming**
**Resources**
**2023**
**Outgoing**
**Resources**
**2023**
**At 31 Dec**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
19,478
1,838
0
21,316
18,041
1,437 0
19,478
**19.478**
**1,838**
**0**
**21,316**
**18,041**
**1,437 0**
**19,478**

2,106
451
0
2,557
1,705
401 0 2,106
**2,106**
**451**
**0**
**2,557**
**1,705**
**401 0 2,106**
14,065
38,476 40,926 11,615 8,415 42,934 37,284 14,065
**14,065**
**38,476**
**40,926 11,615 8,415 42,934 37,284 14,065**| |---|---|---| |||| |||| |||| |||| |||**35,649**
**40,765**
**40,296**
**35,488**
**28,161 44,772**
**37,284**
**35,649**| Purposes of Endowment Growth Fund: This fund is administered by the Church of Scotland Investors Trust. Funds ## Purposes of Restricted Funds Development Fund: This is a fund to provide for any major building repairs or re-development at the church. ## Purposes of Unrestricted Funds Treasurers Account: This is the general account for day to day transactions. 17 **Perth: Inchture and Kinnaird Parish Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2024** |**15**|**Collections for Third Parties**|**2024**|**2023**| |---|---|---|---| ||Christian Aid|105|384| ||Scrap Antics CIC|229|0| ||PoppyScotland|164|152| ||Mast Cell Action|0|256| ||‘Be More Ruby’|0|200| ||Christian Aid (Gaza Appeal)|0|261| |||____________|_______| ||Total|498|1253| |||____________|_______| 18