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
Regisle￿I name of the congrLgatTon
Congrcnalion s Scottish charit>. nuTnber ISL, xkry.xx.Kl
(also ￿ k. Sho￿1] oli froftt co¥LY ufaccnuntsi -
I Ihi Idx fL'fcrLnce
Conta¥t addrLSS Ot the con￿egall[
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 consti￿tIOn or govLmingv d￿MMent of th¢ congrLVi()n
A d¢scriptii)n ot how Ch￿Il￿ irusttt% are recrniied and oppointed
Thc purpose% ofthL ￿h￿ilY
The orb¥iuJisalional struciure of ihL LonLregtition
A summary of tlie main activities ol. th¢ Longregalion. achievement5 in
Ili¢ and a.%ummary uf dI￿lCultIeS fa¢ed
io.
A stalement ()f the princiwdl risks facing the Can8￿8￿110n and the stq)s
Tak-¢n to mitigate those risk
A description of the poltL)" thc tri1s1￿S liav¢ adopted io dLt¢rtnin¢ level
LifTeserves to be held b>, the cong￿gatiOn. 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 eX￿ndItUre 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 I￿rf￿nn2￿ce 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 Ca￿led 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
comparali￿L 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 ex￿nScs. 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 t1￿1 no such exp¢ll￿5 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 ALII*iI)"
- Incomc from Tradino Aclii'ity,
- InN'e5tment Income
Analvsi5 of F.%￿nseS
Details of split unrcstrictttd. rL*tricted 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 t￿tI)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)￿..