PENTLAND PARISH CHURCH OF SCOTLAND tr9tere&Scotttsfi cfiarity Trustees" Report and Financial Statements For Year Ended 31st December 2024 Congregatwn Num6er 412297 cfiarityNum6erSCO 10296
Pentland Parish Church Of Scotland ¢ferenLe an&J&miniftrattve InforntiOn Charity Name Pentland Parish Church of Scotland Registrations Scottish Charity Number SCO 10296 Congregation Number 412297 Contact &Addre5S Trustees Assoclated wlth Klrk Sesslon Elders
Pentland Parish Church of Scotland Trfetynce an&J&mintstratwe Infornioti(pn continue& Principal Off ice Bearers Se55ion Clerk Treasurer Bankers Royal Bank of Scotland 11 Olrig Steet Thurso KW14 7BL Independent Examiner
Pentland Parish Church Of Scotland Trustees Annual Report for Year Ended 31" December 2024 Structure, Governance and Management The Churches are administered in accordance with the terms of The Deal of Constitution. Recruitment and A ointment of Trustees Pentland Parish Church of Scotland operates under a unitary constitutio There are five elders. Meetings are held every three months. Or anisational Structure Our fulltime minister is the Rev. Janet Easton-Berry assisted by the Paris Asslstant. Ob'ectives and Activities The Church of Scotland is Trinitarian in doctrine, reformed in tradition arld Presbyterian in polity. It exists to glorify God and work for the advancemènt of Christ'5 Kingdom throughout the world. As a national church it acknowiddges a distinctive call and duty to bring the ordinances of religion to every parlsh in Scotland. It co-operates with other churches in various ecumenical bodi¢ in Scotland and beyond. Religious observance is normally held every week ib all churches, with occasional joint services.
Achievements and Performance Canisbay Church Hall is normally well used by the local Mother and toddler Group, Guild, Church Meetings and Social Events. A Prayer group is he dona Wednesday afternoon. Financial Review The principal source of income is through weekly offerings, with some stLnd' In8 orders. Gift Aid is claimed as appropriate. The balance at 31/12/24 is £37a34 Reserves Polic At the year end the Church held a total balance of £56318 not including rhoney held by the General Trustees on behalf of Pentland Parish. The total exp¢nses of the Church in 2024 amounted to £45235, and the total income for 202h was £55198. This leaves an increase of £9962.
Statement of Trustees. Res onsibilities Members of the Kirk Session must prepare financial statements which gi sufficient detail to enable an appreciation of the transactions of the chur during the financial year. Those members are responsible for keeping pr accounting records which, on request, must reflect the financial position church at that time. This must be done to ensure that the financial state comply with the Charities and Trustee Investment IScotland} Act 2005, t Charities Accounts (Scotland) Regulations 2010, and the Regulations ane Congregational Finance approved by the General Assembly of The Churc Scotland in 2007. They are also responsible for safeguarding the assets of church and must take reasonable steps for the prevention and/or detecti fraud and other irregularities. er fthe ents the nof Approved by the Trustees and signed on their behalf
APPENDIX 3 OSCR Independent examlnerfs report on the accoun R•port to th• (JWty n¥n• R•gl•l•r•d ¢h•rlty SC numbfrr On th• ac¢ourts of th• ' Y•w Yaw 201 L+ '. R••p•ctlv• Th8 ehaws Ifuslees are resrKmL* for the [eal d the XXlts i r••pon•lbllltl•s ol ¥h the Iwms cd ts Charrtb8s Trustee Investrnent IScollar¥Jl %J)S Acl tru•tw• and •x•nln•r Chwlées IScoMarxl1 Rat 2(th las arn19) rjwi. c(r¢sth that d[l requirement ol Regulab 10111 (dl crf the ACntS
e5 fKII 8y. 11 ts my re$1"1rtY lo examin? thè acclnts as wured 44111 le) (rf Wxl to state pknxlar mattff5 have to m 8ul$ of Ind•d•n1 My examtrgt¥)n is in ¥thith Re81)n 11 of ihe •x•mln•rf• •l•t•m•ni RegIty An examiwlKJn irK4twJes a re¥ ol axxyJrthrvJ k charrty ar a compwtson of the *(thnts rffesanted with those rd$. 11 C$131)n d any urrtjsual rfems dtscknLrn in Ihe wxjnls stsèk Yihe tnJsl Èwlations nder Swt attent. Aco>Jnls pt by the undwtsken uenuy. I do do nol Frfoyide all the ewdee thal be wuir•J n an d. rvt exwess an audrt 0pMn on the gr¥en by Ihe nts. Ind•p•nd•nt •x•mln•rf8 In the cwrse of my examinatffi. Th) matter h8s lo my attenlkn) 10 keep re(xYds 4411 } {a} of RL4th)n 4 01 the 2C Accojnts Rewl81ions, and 5 Act arm RewktK)n 9 01 the 2W6 Ac£wnts Regula15 have not been met. or lo In my opinion. alteol,on 8hoiJld rtrawn In ordÉY lo pnable a twoper 1 arnni JM ¢ Iii Slgn•(r': N¥n•'. Relevant prof•89ional qualrficjtlonls) or body {If any):
PENTLAND PARISH CHURCH OF SCOTLAND Recei ts and Pa ments Account Year ended 31 December 2024 Unrestricted Restricted EndowmeDt Fund5 Funds Funds Tot41 Tot81 2023 2024 2024 2024 2024 Recei Note Donalions txgacies Aciivilie5 for Gener&tin¥ Funds Bank & l)eposit intefest Invesimeni income 47142 471 28606 2143 450 361 49110 491 Float returned Relundg 200 2741 W¢ddiD&¥wFurternls Grnnt5 Life & W()rk 810 670 1650 57 Colleclion for Charilie5 Bcqucsl% Ireslrictedl Pul¢eney Church Supply Flow¢r l.eslivrtl . Playpark Total Re¢¢1 77 774 160 S0197 sno 5$1 3¥204 mcnts Co¥t$ of generating funds Ch#ritabli' thctivitiLS CFOv¢rnanr¢ ¢Ofo126 45235 452 428(19 Tol*l Pa ments 45235 4.52 421109 F.xce88 of Receiptq over PA%'men¢s for the year before transfers 9962 99 -3605 Trnnsfers F.iee$4 of Receip15 over P4ymen¢s for the )'ear 9962 99 -3605
PFNTLAND PARISH CHURCH OF SCOTLAND Statement of Balances At.11 December 2024 Unrtjirirthd Restrirt¢d Funds Fuds Endowmetht Ttsil Totsl 2024 2024 2024 2024 2023 Nott Bank & De sit BAlnces Bank & dep)sit balances broughi forward ?3140 4130 27 27370 Movemenl in ycar: Exce55 of Rettipts Over Paymcnts for the Ye Btsnk & deposit b•iances carried fon4ord 33103 4?3U 373 27370 Coniolidatcd loan fund 3257 As8ets Gift Aid Recetv•ble 5751 57 5033 Liabilities Cosi of repair not ya bilkd The accounts w¢r¢ approved bl, the Kirk Se&sion and Financi BoaTd on {/ /3 4 For and on behalf of the Kirk Session and Financial Board i'%Jion Clerk I risurer
PENTLAND PARISH CHURCH OF SCOTLAND Statement of Balances Notes to the Accounl. l. Tru¥tee Remuneration Ydnd Rcll¢d Pam. Transaclions During ihe year 4 irusiees received reimbursement of expenses incurred totslling £9488 or No tru51ee received any remuneralion OT reimbwsemenl of expenses during the year. No trustee or a person rclaied 10 a truslee had any personal inleresl in an). contracl or entered into by the charil), during the year. 2. Movements in funds trdnsaction AilJn At31 Dte 2024 Receipts Ps)'rneThlJ Tran$fer% 2024 Ilnreqtricted funds Consolidaied l.oan Fund 3257 3428 De5i8naled Fabric Fund (esiimatel Paypal Account (i¢n¢ral Fund 14938 468 468 ?7371 55184 45221 37334 46034 55.$05 45221 Restricled funds All Bequests see appendix 4230 4230 4230 4?30 EndowmtNi fundj Total funds
Unrestricted Restrieted Funds 2024 F.ndowmeDt Funds Funds Total Tot¥1 2024 2Q24 2024 2023 3. Analysis of Donations Wl.'() Scheme (non (Jift Aid) Gifl Aid Donaiions Tax Recovered on Gift Aid Donations 3234 8550 5751 12806 16801 47142 3189 8625 5751 12776 16801 4714? 3005 8309 5033 10839 14?0 28606 Ordinary Offerings (Open Plate) Other Offerings. Donati(Trns el¢ 4. Analysis of Payments Costs of generating funds Invcstmcnl Mana&)er8' fecs Offering envelopes C."harilable activities Giving to Grow Contribulions Pr¢Sbery dues Travelling F.xp¢n5¢s.et Pulpii supply Manse 12392 12392 11792 1498 880? 1750 327 8224 1850 84 7630 1834 195 5745 5524 8224 1850 84 7630 1834 195 5745 5524 Fabric repair5 & maintenance Council Tax Chariiable t)onations Heal and light Insurance 1260 872 6609 5353 1693 540 Fundraisin¥ expenses Honordrium 780 780 Life & Work Glebe Fenc¢ Printin& staiionery and p051ag¢ Other expenses Flower Fesiival - playpark 256 721 256 721 186 ?042 42809 452.35 45235 Governan¢e costs Independent examiner's fee5 Other payments Puhas¢ of assets Purchase of investments
.5. Mini$t¢r's (*tipend All C hurch ol. Scoiland congregations contribuie io th¢ National Si1[nd Fund which be of all ministers, slipends and employels contributions for national insurdnce. pension and loan fund. Ministers, stipends are paid in accordance with the nalional Stind scale. F under revie th¢ minimum slipend - £31642 and the MlmuM sliFnd 5th and subsequ service - £38884 s the costs ousing and r ihe year nt years of 2024 2023 6. Collections for Third Parties -I'urkL) Ap.a1 C aithness Food Flank Poppy Scotland Cal5 Proleclion Caiihnes% RDA Ukraine PuliL'ncy Flouse 405 152 105 105 ios 2042 77 155 ?32 ?914
APPENDIX FUIYDS HELD ON BEHALF OF THE CONGREGATION BY THF. CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credii balance at 31 December 2024 al cosl 56 Consol. Fabric Fund - Cap ( I l ) 140712 140712 Growth: Cost - £11232.76 Market Value- £22183.26 Income: Cost - £6233.45 Market Value - £7985.32 Dewsit: £123245.78 Market Value of £2809 ai 31112124 Frary Bequest Dunnet £5225.22 included in the Growth Fi Market Value of Balances at 31112124 153414 REVF.NUE ACCOUNT $0 Credit Balance al 31 December 2024 24632 17883
PENTLAND PARISH CHURCH OF SCOTLAND Year Ended 31 December 2024 Bequests included in the Current Account Manson Bequest- Dunnet W Manson- Canisbav W Henderson, H cook & M Mowat- Canisbay Malcolm Oswald Bequest- Canisbay 1614.98 323.43 348.25 896.47 3183.13 Manse Fund- Canisbay Buildin8 Fund - Canisbav 1.71 1045.41 £4230.25
Balance as per Bank Statements 0110112024 Current Account Deposit Account 25663.69 1707.21 27370.90 Add Income excel Contra Depostt alc interest 54634.20 534.47 29.44 55198.11 82569.01 Less Expenditure excel Contra 44700.91 534.47 45235.38 £37333.63 Balance as per bank statements 3111212024 Current Account Deposit Account 35596.98 1736.65 £37333.63