lo THE CHURCH OF SCOTLAND Checklist for EAaminalion of CoDtsregationxl Aecounts Fully Accrued (SORP Compliant) Accounts Presbvtery: a . Congregation". Do the annual Accountb as presented io PrL"sbvteT)' fultil ihe Rcgulaiiuns for Congregational Finanee ()rthe Gencral AsseTnbl}' and ihc requirements of rhe Lh1& ritIL.% AcenunLI l%coil-Indl Regulaiion% ?QOC) and the Statement of RLYoinmended Vraciicc AL¢()unling* &id ReportinBLTr b). L'harities ?Ul 4 bj stil>1[1& dLtail> of.. Truytws) Re ort Yes RegisleI name of the congrLgatTon Congrcnalion s Scottish charit>. nuTnber ISL, xkry.xx.Kl (also k. Sho1] oli froftt co¥LY ufaccnuntsi - I Ihi Idx fL'fcrLnce Conta¥t addrLSS Ot the conegall[ Name of anvonv who h&$ been a eh8rilv trustee at lY time from ihe SLtrt of the period LO¥LfLd b>. the aCLounL4 UP to IIIL ddte Ihe a¢corintg ii'Lrc appTOI'ed bi, Ih¥ Ifu¢¢5 Particulars of thc constitIOn or govLmingv dMMent of th¢ congrLVi()n A d¢scriptii)n ot how ChIl irusttt% are recrniied and oppointed Thc purpose% ofthL hilY The orb¥iuJisalional struciure of ihL LonLregtition A summary of tlie main activities ol. th¢ Longregalion. achievement5 in Ili¢ and a.%ummary uf dIlCultIeS fa¢ed io. A stalement ()f the princiwdl risks facing the Can88110n and the stq)s Tak-¢n to mitigate those risk A description of the poltL)" thc tri1s1S liav¢ adopted io dLt¢rtnin¢ level LifTeserves to be held b>, the conggatiOn. including- lh¢ l¢Nel of reserves h¢ld - why they are held the amount and purpose of any desIgnalL fund, dDd ihe likely timing or any eXndItUre that has been sei ldL for th¢ futu If no r¢s¢rvL% #Te held a statement of whv thi% is thnii811l lo appwrbate 12. Whcrc rnaterial inN'ertmenl4 .rL. lield $141temei?t of tlhe inv¥stM¥t objectives and Irfnn2ce against Iliose ubjeLtive StgnLd and daid by a trLksLLL" hL.half rpf all ihe trttsiees
.Ststement of FinAD¢ial Aclii'ities Y¢s NIA Income split k.lwee Donalions and leuacics Income fTom charitable aciivity I'rading incomc (unlikely for most C( Cgdtions} Other incomc Expen.$• Split between Rai¥in¥ Funds L hariTkblL' dcjtivty Other Nut Gains l Losses 01) Invibiments tZ] Trdnsfers b¢nYetn funds N¢i Movdiiewil in funds Total lunds broughi forward and Caled forward All of above split b¢tween diff¢rLnl Cdiegories of FiiniLs Cl)Parati¢ figure.s tor prel'ious year Balance Sheet Fixed As8eis split lthc¢n tan£iblc assets and investhienL% Investsnen15 51al¢d al markLI valuaiion (including dmountq hcld Investor5 .1 nLsi Cimw1h and In¢ome Funds) Debtors at )'ear cnd Cas11 and bank balnnLes at end of pLnTra (includin8 amoiints held 1th Investors Trust DcrM)sii Fund) Credtti)rs ai year end Funds split between UnrestriLl¢d. Rcstrideil and EndiM"mcnL comparaliL fibYtir¢5 for pr¢"1Vu5 ycar Si8ned and dat by two trustcc* on b¢halt"ot all ihe trustees
Not¢8 to thc Accounty No NIA Naiurc 2nd purrose of the diffcr¢nt futtds held by th¥ congrebaiion. incluUiTiv any 1¢51rict¢ons on thcir Amounl of remuncralion paid tcj a Lharitv trustvc or perwn ¢onnecl¥d to a rharitv tnLsiee or a staiemeni ihai no such r¢niunerdtioii was paid {cYcluding minisEer's siip¥iid but including Voluntary Additional Payment whew appropriate) Total afftounl of exnScs. if all. paid io charih. trusteL's and the number of¢liariiJ' trus$ fLLLivin8 CXFKn.ses (iniludiJ)g mii)isiei's travLI, Cvuii¥il Ta¥. cic.) Or a wiemenl t11 no such exp¢ll5 wcre pid. D¢tails of remuneraiion or e.Kwn£es waived hy Trustees The toial amounl donated bTr all trustccs A not¢ detsiling th¢ arrdngemenLs for minisier's Slipend Details. of Accounling Poli¢i¢s adopt¢d h), Ihe ln(eeS Ailalysis of - Donations 2nd LegiaL jes Incom6 from ChariTable ALIIiI)" - Incomc from Tradino Aclii'ity, - InN'e5tment Income Analvsi5 of F.%nseS Details of split unrcstrictttd. rLtricted and endvwiiicnt for pr¢vious year for each of lh¢ Ldltgori¢s tk.tails ofs12ff C-0515 Split ktWL¢n Salari¥s and Soci&l SeciiT¥ly cosls Avcrnge number ofcmplovees duriniy thc year calculal¥d i)n a head counl io. ii. 12. EL] Z] 13. An¢il)'sis of Fixcd Assets ineluded Tn the Ba]ance Shcut showing - Losi Depreciation ]@] Nct Book Value 14. D¢tails of invcstments held 15. Detailb of signif118nt dcbiorb etails of signifiLant credilo 16. 17. Analysis of nct asset5 among funds D¢iails of movemenls in fund5 19. A de%cription of the role playLxl i)v Yolvnteers iviillin the Loiigreg#lion All detsils of aE)y oth¢r vparatels, rcgistered Lharitie4. Irusts etc ,hiCh are Ulldcr the control of some or Jll vfdie Lonbytegation s charity. Iruste¢% 21. Any further infomTrtion required io reawnablv &¥%isl the reader to understand ihe qatem¢ni of diwwits endent F.xaminer's R¢ Inde ort
[nde[nden{ r_117¢r s Repori musi not dAl¢d ttI)re the date the Truslees approvcd the ALcounts' Full iiame dnd address of IndeFKnclent Euminer should IK given Independent 1}1ner.S RcpoTt musi be siwlcd by individual and not by a firni of Accounthnts. Alsv ¢onfim thart ih¢ followill resa ree with each other. Edch eatLgory of in¢ome in iliL Statement of F'inancial A¢livities. The totat Df ih¥ same category of inci)me iii tli¢ Notes. YD Thc total income in the MoveTnents in Funds Notc. F.3cli calexorv of expendilurL' in the Ststement of financiai Acrivili¢s. I'he totsl expeiidiltsre in thL" Aniilvsis ot Resources F..xpeiided Note. AND 'l-he to(al L.xpenditur¢ in th¢ Moi'cmcnts in r.unds Note. Tlie Nei.4tsb¢ls per thc Bil lance Sheei. A. The Totsl Funds ihe Balance Sheet. The Fi.xed Assets. Inve%iments. D¢btors a]id Lredilors per thc &ilance ShLX'I. ANR) Th¢ tota]s ofthe apwopriat¢ notes for tsiLh of the alk)..