The Church of Scotland Findochty Parish Church RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 3S2078 Charity No: SC 01(KM5
Referenee and Administrative Information Charity Nam¢: Findochty Parish Church Charity Registration Number: SCOI(KM5 Congregation Reference No.. 352078 Contact Address.. Trustees Bankers Virgin Money 161 Mid Str¢¢t KEITH AB55 5BL
Trustees, Annual Report Year ended 31 December 2024 Structure* GoverDance and Management Governing Document The ChuT¢h is admin15ter¢d in awordan¢¢ with the tern)s of the Deed of COttlIllI10n. Recruitment and Apw•intment of TThstees M¢mb¢ts of the Kirk Session and the Con8r¢gaiional Board ar¢ the chan.ty thte¢s. The KI Session members are the ¢ld¢rs of th¢ ¢hur¢h ond are chosen Irom those member5 of the church who are considered to have the apw)pnat¢ gifts and skills. The minister, vkno is a member of the KI Sessioo Is electd by the conwation and inducted by Presbytery. During p¢riods when the charse is vacanL an ltttenm Moderator is appointed by Prtsbytery. The Congregaiional BoaTd is appointed from within the congre8atson and mwniws of the conBre8ation are invited ¢0 nominate individuals who are believed to have the skills and eommitment to contribthe to the management affairs of the Church. to become members of the Board. Board Member5 are then appointed at the Annual Stsied Meeting 4tid serve for a period of thr¢e years after which they must seek r¢-election at the next Annual Ststed MeetinB. 0ry8ntsational Structure The Con8r¢gational Board Is chaired by the Minister and meets Six Iim¢s in 4 y¢ar. Certain r¢sponsibilities are delegated to the Finance Commhttee and the ProFty Committee as 4voate. The Kirk sl0n vknich meets SIX times a year is responsible for spiritual affairs wthin the church. Objectives and Aetivltles The Church of Scoiland is Trinitarian in do¢trin¢. Refomied in trath.tson and pSbYtean irt tx)li¢y, It wsts to glorify God and to work for th¢ advan¢¢m¢nt of Chrisl's Kingdom throughout the wrjrld As a rtational Church. it aeknowledses a di8tin¢liv¢ call and duty to brin8 the ordinances of reli8ion to the people in every paTi5h of S¢otland thro1 & t¢rritori81 ministry. li co-oper8¢e$ with other ChuT¢hes in TMilYJS ecumenica] bodie5 in S¢otland and beyond. Findochty Parish Church holds services of wvrship every Sunday moming. Org4nisatKons within ihe Church are Bible Study Group, Church Guild. Prayer Group and Saiurday Momin8 Kids Club. The Chweh is linked wih Portkno¢kie Parish Church and members of OUT church regularly join with this thUh irt v•rio activitses. Achievements & Perfornianee 2024 enabled us to ¢ontsDue to build oft J[ of bn"n8ing the wrd of C1 to those within our local community. The stability w¢ had a¢hieved the previou5 yew under our Inlerim M(KI¢Tator w&$ built upon &s our con8re8ation continued to s¢¢ new attenders at ollr weekty services and a¢tivities. We enjoy fellowship in our church knll following morning w)r5hip which 15 enjoyed by all. Four communion services w¥¢ held duTing the year &8 well as a Sea Sunday service and -Sort8s of Praise" evenin8 fealurinB the choir attsched to the churth. The annual Easter Sunrise Serviix in March and Ihe Service of Remembrance in November. bh held at our local Wdr memorial, was led by our Minister assisted by the leaders of the other ¢hurches in the are& The Sunrise Serv]"ce w&8 follovml by breakfasl in the church hall. Our Christma8 Watchni8ht servic¢ w&8 led by our EldeT5. We ¢¢l¢brated Ea5teT. Harvest and Christma5 With the con8re8ation from our linked church, Portknockie. Other activitse5 held throughout the year included a fundTaisins Coffe¢ Mornin8 and 'New to You. sale and community Christmas lunch. Ir Kids Club continu¢5 to thrive with between 12 artd 20 children attending ea¢h month. The Guhld. although small in numbeo meets monthly from S¢ptember to March and have held a varied programm¢ a5 w¢ll as hostin8 a praise evening with Moray Mal¢ Voice Choir.
Trustees, Annual Rew•rt (cont) Year ended 31 December 2024 FiDaneiAI Review Total income for 2024 maIned at 4 similar level to that of 2023 which the Tru51ees were delighted with in view of the curr¢nt ¢osl of living cnsis. Our wrekly non gift aided donations saw an it)crease of £1.105 due to a MbInation of change in the way some Mem$ gave and increased wwn8- The open plate donations reduced by £626. lar8ely as a result of this. Gift aided donation5 redu by £85. Tax recovered on 81ft aid incrwed by £31. Fundraising activities t4ised £2.875. Hall lets increased in 2024 whi¢h wds refl¢ed in an Income increase of £380 Our largest expenditure items were our th'ving to Grow ¢ontriFwtLons 01£5.410. pulpit supply of £4.063 and heatLn& li8htin8 and telephone costs of £5,530 an increase of £1.627. Havin8 speni ¢cEderable monies on fabric repairs to OUT ehureh In 2023, only £644 Wd5 spent in 2024 Staffing costs relate to the employmem of our (niSt$ No Tntytee w&$ paid any remuneration or any ¢xpens¢s durin8 the year. Reserves Pollcy It is the Trustees. policy to hold re5¢rve5 of4pproximately six Months expendiwre. Statement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board must wepare finatal ststements which give sufflcient detail lo enable an appreciation of the Iransa¢tions of the Church during th¢ financial year. The mernbets of the Kirk Session I Con8regational Board are responsible for keeping wiper accounting r¢wd$ Whic on request. must reflect th¢ fiFLan¢ial position of the Church at that time. This musi be done to e8re that the financial ststements comply w¢th the Chariti¢s and Trustee Investment (S¢oilartd) Act 25. the Charilies Acwmts (Scotland) Regulatio 2fX)6 and the Re8ulatior Anent Congresational Finance approved by the Germl Assembly of the Church of stl8nd In 2007. They are also responsible for safe8uardin8 the assets of the Church and must take reasonable steps fow the preventton andlor detection of fraud and other irregularities. Session Clerk Date: 0610312025
Independent Examiner's Report to tbe Trustees of Findoehty Parish Church I rert on the accounts of the charity for th¢ year ¢nd¢d 31st December 2024 which are set out on pages 5t09. Respeetive rt8ponsibiliti¢s of truste¢s and examiner The charity's trustees are resnSIble for the prepmration of the acwunts in accordance with the lernis of the Charities and Trustee Investment (Scoiland) Art 2005 and the Charilies Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit r¢quiT¢m¢nt of Regulation 10(1 ) (d) of the Accounts Regulations does nol apply. It is my responsibility to examine the a¢counts as required under spxtiOD 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 Caled out in accordance with Regulation I l of the Chariiies Accounts (Scotland) Regulations 2006. An examination inclu(ks a review of the accounting records kept by th¢ charity and a comparison of the accounts presented with those records. It also includes wnsideration of any unusual items or disclosures in the accounts, and seeks explanation5 from the tntstees 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 OnIOn on Ik view given by the accounts. Independent ¢x•mkner'$ 8tstemenl In the course of my examination, no matter has come to my attcnlion which gives me reasonable Cause to beli¢v¢ that in any rnaterial respect the requircmen to keep accounting records in accordance with Section 44 ( Ima) of th¢ 2(K15 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord wtth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or in rnv opinion, attention should be drawn. Date: 0710312025
Findoch Parish Churcb Re¢¢1 tsandP4 ents Ac 31D ber 2024 Unrntrictod Rtttriettd Fund5 Funds 2024 2024 Total 2024 Total 2023 Recei Donations Legacies Activities for Generatin8 Funds Tax Recovera on Gift Aid Bank & Dq)osit interest Inv¢stsn¢nt in¢ome No¢¢ 16107 16107 17917 2875 3757 iio 125 22974 2239 5114 3757 iio 125 25213 3072 3726 180 398 25293 2239 Rental of premises Weddin8s & Funerals DI¢t10ary Allowance 1345 1345 965 Total Recei 24779 2239 27018 26258 Costs of generating funds Charftable activities Gowern4nce fosts 759 25712 IY932 765 Totsl P 20083 765 20848 26471 surplU(derIcIt) of recelpts over payments for the year Tr4n$f¢rn Surplusl(deficit) of Ytteipts over p4yrn¢nts for the year 4696 1474 213
Findoch PArtsh Chur¢b ment of Balanc At31 mb r 2024 Unrtstrieted Restricted Funds Fund$ 2024 2024 Totsl 2024 Totrl 2023 Note Bank osit B8lanees Bank & d0$11 bal8nGes brought forward 10978 1735 12713 13324 Movement in year. Surplusl(deficit) of receipts over payment$ for the year 1474 6170 (611) Bank & deposit balane carried forward 15674 3209 18883 12713 Investments at market valu (cost £ 2222.50) Balance WF 5404 5404 Movement in Year 510 5914 510 5914 398 5404 Assets Liabilities The accounts were approved by thc Kirk Sassi(xt and Fimncial Board on 0610312025 For and on behalf of the KiTk Session and Financial Bowd
Findoch Parlsh Chunh Si4¢ement of B41 ntes l. Trustee Remuner•tion and Related Party TraDSXtion5 No trustee or a person related to a trustee had any Personal intet&%t in any contracl or transa¢tion entered into by the charity during the year. 2. Movements in Funds A¢lJx 2024 At31 Dec 2024 Receipts Paynnts Trnn$ferJ Unrtstricied fwids General Fund 10978 10978 24779 24779 20083 20083 15674 15674 Restricted funds Fellowship Fund Chw¢h of Scotland Guild Sundty School (Kids Club) 435 248 1052 1735 1346 120 383 262 765 1661 748 800 3209 io 2239 Totsl fvnds 12713 27018 20848 18883 of Restri Fellowship Fund.. The monies h¢ld in this thnd aTe used for the support and welfare of our church member& Churth of Scotland Guild.. The monies h¢ld in this fund aTe fof the sole use of the Guild and its m¢mbers. Sunday S¢lLooI Fund.. The monies held in this fimd are for the sole u8¢ of the Sunday School (Kids Club)
Unrestricted Rostritted Endowment Funds Funds Funds 2024 2024 2024 Totgl 2024 To¢al 2023 3. Analysis of Dona¢K)ni WFO Scheme (non Gift Aid) Gift Aid Donations T&Y Recovered on Gift Aid Donations Ordinary Offerings (Open Plat¢) 4003 6720 3757 5275 4003 6720 3757 5275 2898 6805 3726 51A) I P] ljjll Other Offering& Donations ¢1 Investments iio iio 2239 2349 2313 398 Dividend Income Fundraising Activities Funeral Fees Hail Let Presbytery Grant Weddin8 Fee 125 2875 210 1345 125 2875 210 1345 180 2692 130 965 250 24780 250 27019 250 26258 2239 4. Analy$i$ of Payments Costs of gtneradng fvndx Fundraising expenses Offuing envelopes 151 666 93 759 151 Charitsbl¢ attlvltiej Giving to GTOW PresbyterylGuild dues Outreach Minister's trav¢l Pulpit supply Other stalying costs Fabric repairs & maintenance Manse Expenditure He8L light & telephoDC Insurance IT Equipm¢nt PTintin& stationery and postage Other expenses 5410 595 231 5410 595 231 4487 328 216 4063 4063 1600 644 3480 1530 8444 148 33 1603 644 5530 5530 1666 16 97 16 97 765 765 1573 26471 20083 20848 Governance Costs Indq)endent examiner's fees Oth¢r payments Purchase of assets Puhse of investhienls
S. Minister's Stipend All Church of Scotland congregations contribjte to the National Stiwd Fund which bears the costs of all ministers. stipends and employer's contributions for national insurance. pension and housing and loan fimd. Minislers, stipends are paid in accordance with the national stripend scale, which is rel*ed to years of servi¢e. For the year under review the minimum St1pd was £31.642 and the maximum Stip] (in the fifth and $ubscqu¢nl years) £38.884 2024 2023 6. Colle¢tioD$ for Third Parties Poppy Stland Mercy Ships Cross Reach Macmillian Cancer Christian Aid- TurkeylSyFia Christian Aid- Libya Fish¢mi¢n'$ Mission Feeling Blue Bible Society clStian Aid - Gaza 120 103 60 207 620 373 218 79 250 30 155 1483
Findo¢h Parish Ch APPENDIX Funds held on behalf of the Congregation of Findoebty Parish Chureh by the Church of Scotland General Trustees in the Consolidated Fabric Fund Opened November 2024 Openin8 Balance- S8Je of Mse 278826 Closing Balance 278826