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 COtt￿lIllI10n.
Recruitment and Apw•intment of TThstees
M¢mb¢ts of the Kirk Session and the Con8r¢gaiional Board ar¢ the chan.ty th￿te¢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 ProF￿ty Committee as 4vo￿ate. The Kirk s￿l0n 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 p￿SbYte￿an 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 thro￿1 & 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 thU￿h irt v•rio￿ activitses.
Achievements & Perfornianee
2024 enabled us to ¢ontsDue to build oft ￿J[ of bn"n8ing the wrd of C￿1 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. b￿h 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. I￿r 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 ¢c￿Ederable 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 fina￿tal 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 e￿8￿re that the financial ststements comply w¢th the Chariti¢s
and Trustee Investment (S¢oilartd) Act 2￿5. the Charilies Acwmts (Scotland) Regulatio￿ 2fX)6 and the Re8ulatior
Anent Congresational Finance approved by the Germl Assembly of the Church of st￿l8nd 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 re￿rt 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 res￿nSIble 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 Ca￿led 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 O￿nIOn 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￿¢t10￿ary 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 & d￿0$11 bal8nGes
brought forward
10978
1735
12713
13324
Movement in year.
Surplusl(deficit) of receipts over payment$ 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 Payn￿nts 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
3￿3
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
Pu￿h￿se 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 St1p￿d 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 S￿tland
Mercy Ships
Cross Reach
Macmillian Cancer
Christian Aid- TurkeylSyFia
Christian Aid- Libya
Fish¢mi¢n'$ Mission
Feeling Blue
Bible Society
c￿lStian 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 M￿se
278826
Closing Balance
278826