PENTLAND PARISH CHURCH OF SCOTLAND
￿tr9￿tere&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 Inforn￿tiOn
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 [￿e￿al￿ d the ￿XX￿lts 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 R￿at￿ 2(th las arn￿19￿) rjwi.
c(r¢sth that ￿d[l requirement ol Regulab￿ 10111 (dl crf the AC￿￿ntS
>e5 fKII 8￿y. 11 ts my re$￿￿1￿"1rtY lo examin? thè accl￿nts as wured
44111 le) (rf Wxl to state pknxlar mattff5 have to m
8ul$ of Ind•￿d•n1 My examtrgt¥)n is in ¥thith Re￿￿81￿)n 11 of ihe
•x•mln•rf• •l•t•m•ni RegI￿t￿y￿ An examiwlKJn irK4twJes a re¥￿ ol axxyJrthrvJ k
charrty ar￿ a compwtson of the *(thnts rffesanted with those r￿d$. 11
C￿$￿1￿31￿)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 ewde￿e thal be wuir•J n an ￿d.
rvt exwess an audrt 0pM￿n 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
R￿L4th)n 4 01 the 2C￿ Accojnts Rewl81ions, and
5 Act arm
RewktK)n 9 01 the 2W6 Ac£wnts Regula1￿5
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
Fu*ds
Endowmetht
Ttsi*l
Totsl
2024
2024
2024
2024
2023
Nott
Bank & De
sit BAl*nces
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 ri*surer

PENTLAND PARISH CHURCH OF SCOTLAND
Statement of Balances
Notes to the Accounl.
l. Tru¥tee Remuneration Ydnd Rcl*l¢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
AilJ*n
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¢Sb￿ery 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
Pu￿has¢ 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 Sti￿nd scale. F
under revie￿ th¢ minimum slipend - £31642 and the M￿lmuM sliF￿nd 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