Scottigh Charlty No: S¢010854 St Ke$sog'$ Church Au¢htèrarder Annual Report and AcMunt# for thg y•ar•nd8d 30 Soptomber 2024
St K•s$og'% Church, AucMernrd•r Annual Rèport and AoUnts for tho yoar ondod 30 S•ptembar 2024 Pagg Refere and athinistrauve bnformation Vesty rep)rt Independent •xaminerf$ report Statnt ol finan(ial actilIeS Bal¢8 8heei Ca8h ffow slatement Notes to the acts)unts 10-12 Detalled COMe & •xpenditur& accounts 13- 15
8t Kessoo' Church, Auchtsrarder Refvren¢• and admlnl¥tsatEv• InformaUon Charfty name and addr St Kessog s Chureh Auchtsrarder PH3 1AD ScotU$h Charlty Numbor SCOI0854 Charlty Trust••s embets oflhe Vst Se¢tary Treasurer Recto¢s W2rden People's Warden to Cwember 2023 Fabric I Property From December 2023 People's VV8rden from Dgcwnber 2023 Independent Examlnar D.ckso? Itsiclet£n 20 BaTnton Street FK8 1NA
st KoBsog's Church, AuchtW3rder RgPQrt e+f thg V•tstry ITru•to¢s' rnpo Yr •nd8d 30 S•pt•mb•r 2024 As the Chanty Trustee8 of Sl Kessog's Church thg Vestry presents rts report and financh?18tstements for th8 year ended 30 September 2024. These have bèèn prÈpawd in accordallce with trè aLtounting policAes éetaikd at note 1 to the flnanckl ststements and cornply with the Charities and Tfustee Investment Ismtlartdl 2005, the Charits'es Accourts Iswljandl Regulation$ 2006 and Aecountir¥J and Rawrting by Ch09.. St8temont ofRecDmmended Pr&tica IFRS1021. strtsrturè, 9o¥eman¢o and managomont St knssog's EpLs(Jpal Church 16 a coryregadon of tho Dicce5e ol St Aridrews, Durth8ld a Dunb&n& in tho S¢otb"sh Eprscopal Church. Th8 Church IB govwn¢d by a ccn¥titutK)n and is wbjoct to the Canons of the scotb.sh Episcopal Church. su. to th• Can1C81 rfghts aThJ duties of the Reclor. the affairs of the Congreo8tioft are und#r the management of Ihe Vestry, which is eleGted by the Annu81 Meeting of the c91gati. New Vestry member8 are provided with guidgn¢4 on th8ii rdo 9 8 Charty Trte8. Risk policy The V8stry has 8sges6ed the mqor ri$ks to th8 Churth 1$ exposed, in partthlai those related the operatsons and finances of the Church and 18 satisfiad that system$ ¥e kn pl¥ to milbJate our txposure to the rnaior risks. Adqqu8te insuranc• o)ver is kded respect ofthg ¢hurth buildirys. ObJgth8s The objectives of the Church are athanGEment gf the mission of the whole Scotti6h Epig¢opal Church. Th85è objodNès ar8 carned out throu9h mi5$i¢)n anL1 pastor actNthes. The pMn¢lpal activthes of the Church are publi¢fvrJrship ¥ntt the sp'.rltual development of members. A¢hlevemorTts p#rftsmianc• SeNices continued to be hdd on Sundays. Wednesdays and at all l[•.¢U$ festivalg Ihroughoul th8 year. Nun)•rs in lh• eongregatiDn have remained fairty ctsnslant but a slill Iow8r than pre-covid day$. Finanryal support )wever, continues ev?n from non-attenders. Th¢ Rector, continued to visrt th$ housebolnd. thrjse who are ill and those care htsme5, which is much appreuated by those on Ihe receivmg en¢J. Fimnelal r•vl ltte main polnts to note in ts acrtts arn as foll¢J¥s'. G8n•Jai fund 70tsI Income has in(Yeased from thè prevlous yèar by £27.5k du8 to the very geroUS. anonynM)U$. lonation of £1 Sk and the reo)ver#ble tax therton. Expen¢frture in¢reaÈed by n8arty £23k whid) is entlrèty dua to ther8 being a frjll yèar of 8bp8nd and nsIon eosis for the Rg(or. There was a $urplu$ on the Ggneral Fund of £14,477 comp¥ed to £9,277 in 2023. Thi$ 1$ more fully outlined on P498 14 of the accounts In temis of melhods ol ral$lng In&)me 8knost all member5 5UPPOrt the church through stsndng orders rather than giving via lh* pkqt¢.
St Ke¥w'¥ Chulsh, Auchtsrdrder Roport ofth• Véstry ITrust¢•s' mport) Yoar ondgd 30 SoPtombBr 2024 Flnan¢lal revlow (Continuodl Maintenance and Impmv6mont Fund Inc has been principaly through generous donation5 01 over £5,295. Expenditure the year related to the upkeep of Ihe Rectory. There was an ovèrall def1 on the Maintenan( and Improvement Fund for the year of £5.791. The Maiatènance and Improvement Fund movements are shown on Page 1$ otthe armtsnts. Inve8lment8 The churth investment portfolio value ha$ $ignifieantty increase<l by £63.035 due to Improving eondilions in the markets post Covid. Atthe year erKI the investment portfolio was valued at £496,133 and had generated income of £15.128, a yd of 3%. line wth ch8rity aceoullting r8quirements the investments are Te¢orfed at market value on the balance stteet date bul 4t should be ngted that the 8ccumulated gains on those tnveslments are Un011$¢d 2nd any det¢riorabon in market conditions will lead to a rtduction in thoss galn$. RestHts financial statements forthe yearended 30 September 2024 are attathed to this report. The Net Income after Unrealised Galns on the revaluation ol inveslment5 for the year wa8 £71.721 comp8d to £13,801 in 2023. N81As8eis in¢reased from £458.401 to £530,122. Given the challenge¥ of the yèar in terms of both Income and expen{lrtu St Kessog's has ¢omÈ thFOUgh btttèr than thjld be expected, mo$t entirety due to the 9eraerosty of it3 membeTS. Thank you 1. R&s6Th•spolicy The Vestry's reserves pollcy is to rnaintsin, at it& own dcretIOn, reserves to meet future capita and rgvenue expenditu. At the yoar-ènd dst• th8r8 w8r8 8uffiueni free eash ras•Nes to me#t at Feast three months nomial operat5ng ()sts. Invé¥strnentwlicy The policy is to seek investments whwe the ¥ae of the capital is mairtsin¢d and a reasonable Incomè 15 di5tribut8d. That oty'8ctiv8 was athieved during the year. Plans forthe futurg The thur¢h will eonb.nue to proifide a place ol worsh¥p and to engage with the local cornrnunity in fiJlheraneo ol its objectivts. Thè Vèstry currenyy devdoping a fivg year Strat1¢ pkn to ansura that ttrms seNitè wll eontinue long t0 the future. Th• Churth has also recenuy opted in to tho S¢gtb$h Episcopal Churth's Nel Zero ProgmMe.
st K•s$og'9 ¢hurch. Auct¢1¥Td8r Raport of th• Vo8try (Tru•to•8' r•portl IContlnu•dl Yr 8nd8d 30 Sepiemb•r 2024 Statemoftt of Yesponsibilitiè• of M•mb•rn of V88ty The mombers of the Vèstry are responsible lor ppathg the Annual Report of tre Vtry and the fffjanoal statements in accordance applicable and Vnited ngdorn AunrI Stafi¢Jards (United ngdorn Ganorally Aapted Accounting PtsctKttl The 18w opplicaUè lo charities in Scotland qui tho members of th• Ve$try to prepare finaDc4al stslemenls for ead) financid year which give a true an¢J far wew of Ihe ytate of affairs of tho Church for that penod. In pparing th6 financial statements the rnembers of the Vestry are requi to.. $ele¢t $urtable accounting polisie$ and app Ihern consi$tsnly.' obs8Ne tho ffthods and principles in the Charities SORP 2015 IFRS1021". make judgements and e$hmates which are reasonable and prudent.. stste whether applicable accounting $tandards have been followèd, su¥8Ct to any matsrfal departures discloseé and explained in the financial Statents.. prepare the fin8neAal statemenis the gting eoncem basis it is inapprokfwte to presumg th tho Church will ConnUe In operatiw. The rnembers ol thé Vestry are responsible for k6aping pr¢ accountsng rTI5 that dlsdose with reasonable a¢oJracy at any tim& the financkgl positi of the Church and enable them lo ensure that the ac¢ol comply the charleS and Tru$tg0 Investmwt ISeoN2ndl Act 2005. tho Chantiès Ateounts (Scotland) Regulatio 2008 135 amgrKJedl and the provisions of the Chur('s ¢on¥btuUon. Thty are 8180 1$8POll8ible ts 88foguarding the Asset$ ¢1 the Church and heneè k)r laking reasonabl• stepsforthe preventlon d•t#dK)n of and ther Irregijlarities. Tho applicabkp also 8•ts eut tho r0$pon$lts"lrtl of the members of th8 V•sty for the preparati)n and ntent of the Annual Reith ofthÈ V8Stry Indopandent £xamlner8 Dunts for the year to 30 $8Pternber 2024 have been indepeTrJently examined of Oickson MKldleton who ho8 indited th* he Is willing lo bg re-apwiThted and the appropnote will be put to the Annual General IAedng. ON BEHALF OFTHP VESTRY Secretary 8 D•combar 2024
Indepwdgnt Ex¥mlnor'$ R•port to th• m•mbBrs ofthe Vostry on th• Unauttltsd Accounts of 8t Kessog'¥ Church. Auchter4rder. I report on the finanryal 8ts¢gmgnts of St Kessog's Churth, Auchlorardor for Ihe year eTrJed 30 September 2024 which a sat out on page3 7 to 12. This report is made to the members of the Ve5ty as a body, in accor(lan wrth tt)e tsrm5 of ry ngagèrnent. My th has und¢rtaken to ènable mo to rèport my opinion al.¥ out bo1(w and f¢r no other purpose. To the lst eent permitted by law I do not ar£trpt or assum responsibility to 8nyon¢ other than the ChurGh and the memb•rs of the V¢stry, os a body. for my bvork or for thk rap)rt. Rospect4vo ro$ponslblIltl ot momts•r• of tho Vty and Ihd?pondont examln•r The members of the Vesty. 8? Trustees, are responsibltr for the preparation of the fina134 8tstements in a¢c¢rdano with the twms ofthe Chanties Tru$tee Investrneftt IS¢oVandl A¢1 2WS Ithe Act) and the Charities Pttounts ISe¢tlandl RegulatvJns 200S (the Regulations). The rnembers of the Vestry consider that Ihe audit requifement of Regulation 10111 lal to Icl of th8 Regula¢Dns does not ap@y. It is rny responsibility to examine the as QUired under Section 4411llcl of the Act gnd to stato whether rticUlar matters have come to my attention. B•gi$ of Ind•p•rtd•nt èxaminer'8 glatement My eyamlnatfon is earri•d out In srart¢e wrth Regulatson 11 of the Reguktons. An examinab.on ndudes a review of the account'ng refxrés kept by the ChLtrd) and a Comparison of thts finanrAal ststements Nesénted wrf(h those record$. ft •l$o indudes Cx)nder8tiort of any unusual itemg or Oi5d05ure5 in the 8£counLs and seeks explanations frorn the rnemL)ar$ ol th& Vastry concernin9 any wch matters. Th8 proeodurB8 und8rtaken dc) not provide all the evidence that would b¥ reqUId In 8n &dit and, consequently. I do not audrt op¥ix)n on the vw gen by the accounts. Independènt oxaml#ÈP# &tatèmnt In the urse Qf my examination no matter has o)rm io my attenti.. whh oive me reasonabla causo to bolièvo that in any material reSCt¢ r9quir9ent6'. to keep accounb.ng records In actordance with Sectr'on 4411llal of Ihe 2LNJ5 Act and Re9ulation 4 of Ihè 20Q6 Re9ulations. 8nd to prepare finanLial statements whith arurd wth the accounting recoids and compty wSth Regulatlon 8 of Ihè 2006 Aeeount$ RegulaJons have not been met.. or 2. to whith. ry winion. attention should be drawn order to enable a proper understanding of the financia,, statemer,t5 t be re&ched. Dickson Middleto Ch•rt•r•d Aecountants 20 Bamton Street Surllny FK81NE D•¢•mtser 2024
St K68•oll * ¢hur¢h. Auoht•rnrdor StÈtemantot Ffjnanclal A¢th+ltles for th• attded JO Septsmber 2024 Not• G•th¢rnl Fund Malnt•n•n¢4 Total 2024 Total 2023 knprovement Fund Incom• Irom.. tbnabons. tegathas and 8Ynibr incune Iirtluding ntilOn8 Sl J4rrEs. Muthilll Investrxnts Chantsb •¢b¢s 86.158 15.128 200 5,275 72,253 15,128 53,628 14,099 T(tsl ¥n¢om• 81486 20 Expondhure on: charitab achvilwJ' Cl8ryy exptrnditu ChuFrl) and fabric rSts OlhBr 4ratiw expanses Provincial and dioan quota Ind8pend8nl ex8rnifvts' fv8$ Fundraing costs 44.212 12,071 2.377 8.089 960 51 44,212 23,157 2.477 21.889 33,960 10.773 8.749 870 6.947 4.130 Sf Total 9XndlT+ 78 895 76.261 income I lexpendiiure beforn gatns om inv•%lmen unreale0 Ilc68¢51 Igain5 on rovgluain of Invastmonts Transfers N•t Incorne I l•xpefiditurel 13,777 11,8721 14,1191 18,2301 63.035 63,03S 22.031 76.812 11,6721 14.1191 Total funds tyought lorna 05.783 16.277 36,297 458.401 444.eijo Tgtslfuthdi ¢arrf•d forward 14.60S All mcome 8rKI eyndthre has arn Continuing tivtse8 The notes on ptye8 10t0 12 form p8rt ofthe5e finantial Statements
st Kessog's Church, Auchtyr4rd&r Balan 8hwot •t 30 September 2024 2024 2023 Invo¥lJn8nts at martgt Yaluo 15.138 Units SEC UnTrt Trnst Po 2,%7 Uniti M&G Equrtios Investhent Fund lor Chafiti05 4 461.704 400,857 34 429 496.133 433.098 Cunynt •s$8ts Cash ai bank- General a¢c(wnt Manlenance and Imwonnt arxounl Cash on hand 24,437 1,498 178 28.113 9,501 17,504 6,917 24,421 2,931 tbtors prepaknl ¢horges Currant liabllltles 2,049 Net curmnt as$ets 33.989 25,303 N•t assets 458 401 Charity fvnd8 Unre$tri¢ted funds Restricted fund8 Total Charity fund 514.773 15,349 530,122 442.080 16.321 45&,401 Approved by lfve Vestry 8 December 2024 and signgd on ther behalf by:_ Chair Twsurer The not8¥ on paues 10 to 12 form pwt ofthese fInana statetnents
8t Kes809's Church, AhtaNrd0l Cash flow slat•mon¢ for the yr wded 30 Sgpt8mbor 2024 2024 2023 Net mov8m•nt In funds 71,721 13,801 Investmènt In*xyne IGainsl on investments Dease Ilincreasel in debtor5 Increase I Id8crea$el in cr8ditors 115.1281 163.0351 18,5701 14241 {14,0991 {22.0311 2,679 1.209 Not u$h Iu88d Inl I provldod by actlviti 13436 L, .le,4411.. ¢h flow¥ from In¥o81ing •Ctlvitio5: IrNè$trnent inctsme 15,128 14.095 Net cash lusedl I provided by Inva8¥ actlvm change In ca•h And cash eqL¢ivalont8 in th• yèar 1,692 14,3421 C3sh ond ¥h wuival•nts broughtlorward 24.421 28,Y83 Cash and ca•h •qulval?nts carrf•d fonvril
8t Kgw'• Church, Auchtarardor Notes to th• accounts for th• ygar gndgd 30 S•pt•mb•r 2024 1. Summary of signifjeant 14¢¢0untlng polkl• General information and ts18 of preparation Sl Ke5sog'5 is a congregation ol me Scottish Epi¥c¥pal Church worshippin9 in Auchterarder and whose ¢Jetail$ are prodl on page 2 of these finanal statements. The ¢hurth LY)n8titutès a publ1?89flt entity as dlfied by FRS102. The financial stratem8nts have been preparod In aLordan with Aeeounling and Reporting by Charities." Ststement of Recomrnended Pra ISORPI applieable to chari15 preparing their accounts in arxordance with the FinancAal Reporting Standard applicable in th8 UK and Republic of Ireknd IFRS1021 issued on 16 July 2014. the Charit$ and TrUse IScotL4ndl knt 2005 and the Charit Aceounts (Scotlandl Regulation3 2¢X6. The finarrlal statements have been propEred under the histonral cost convenbon, otrer than investments which are 8tsted at martet value. The financKal statements are p¥esanled in 8teding. which is the functional currency of the thurth, and rounded io the nearest 21. The $ignffic4nt aecounting 8pplied in Ihe pparation olthese finanual statements are sèt out bd¢w. These polic¢es havo béen eon$i¥t¢ntty applied to all years pSefited un16SS otheIse slated. Vestry eonsid•r that Ihere are no materk?l uncertainties about th• ehurth's ability to contsnue as a golng coneam. There is UnrtaInty aboLrt the carryiThJ ¥alue of investm•nts but Tt ts expected that income frcffl these investments 11 be rroinlained at existing level5. Invostmènt 8$#0ts Investment assets aro statèd at their mwket value at the balanee shlèt date u$ln9 th& quoted markèt Price. Unrealised gains and Eos8es are included in the Ststement of Flnanoal A¢Dvities. Realised gains represent the drff&iee betweeTT disposal proc2ed5 Ar Garrying value These inve5trnents do not wivolve derivatNes or other complex financial instruments. Income rgcognlllon Coryregalional 9ivin9 is accounted for when receiv¢d. Oonabons, legacies and 5irnilar ineomo ar• accounted for when the Church becomes entitled to the incorne antj a reliable estimate of the amount to be rece ¢an be made. Grft Aid tax recoverable B acwwted for in the accr#Jnting period in which Ihe related donat40n$ re recewable. Fund$ Unrestrided funds rroy be used at the Vesttys discrelon to meet future capltal and revenue expenditure of ihe Church. Restncted funds are Iho$e fvnds which havo beèn raised for spour purposes or whose us¢ ha6 een speLyfied by donors. 08tails of e8¢h restricted fwd are given at note 8. P•n$lon$ The scgtty.sh Episo)pal Church oper8tes a defined benefft ps1on sthttmo for dergy. When il employs a Rector the congre98n pays tantributi$ to Ih&s rnulti-gmployer s¢hem¢ in f05ped of its sfjpenttiary clergy. As rt is not possible lo idenlty the church's Share of the underlying assets and Ilabl"b"as the schtmt is trèated a$ a definett ntntsUtl0n scheme for accounts purposes and ojntribjtions to the s¢heme are Charged In the accounts as thoy tsll du*. Taxation Th8 churth is r8cogni$ed a$ a ¢hanty by HMRC and 1$ èxèmpt from tsxation on A)vestment gains and IncL)me. The church 1$ not registered for VAT and expenditu includes irrecoverable input VAT 10
Sl l(oBsog' ChUh. Auchterard•r Note• to thg accounts forthè year •nded 30 S•pt•mbor 2024 IContlnu¢d) 2. ClopJy ¢osts and 8rnQtumènts 2024 2013 Gross stipend and Salary Pension c95ts 32.391 10,430 15.300 4.927 42.821 7he Redor was the only empkjyee and mmOn¢e hi5 Post in March 2023. St Jame8's Church, Muthill ¢ontsibuied £8.550 during the year toward8 the atr)ve dorgy costs. No empkJye6 receiveé emoluments in excess of£60,000 per annum. Pension contrtbutions, designed tg Spad the ponyion costs over Ihe wotkinu live6 af the clergy, are based on Sfip8nd payabl• and these were set at 32.2%. 3. Trustee remungration, bon•flts and •xp•n Excepl for the Rector nD membor of the Vestry tec8Ned romyneration or wmbursement of expense8. other than reimbursement of pur¢haseg mado on behalf of the Church. The Re¢lor is 8X oificlo a mernber of thè Vèstry and a trustee and received rern¥ner4tion. beneffts and reimbursement of expens¢$ in re8PèCt of seM¢es as a stipendiary deric in fjna scale$ dgtsrmlnad by Gera4 Synod of the So)ttish Episcopal Chur¢h Inv88lm8nts Co¥t Mark•t value 2024 2023 2024 2023 15.135 SEC Unit Trust Pool Unlts 2,267 IA&G Equty In¥estrnent FurAI 80.192 7.121 881S2 7.121 481.704 34.429 400.657 32.441 93,313 93.313 433.098 S. O¢btor4 2024 2023 Prepayments and other dobtor5 Tax recOVerae 7.037 2.631 9.501 6. Credltorn 2024 2023 Creditors and actnjals 1.825 2,049 11
St K¢0g'S Church. Aueht•Mrd•r Noi05 to the accounts for thg or?d0d 30 Sept•mber 2024 (Continued) T. Re¢on¢iliation of movement in fund• Ro5tri¢t•d Fund$ G•neral Funds Balanee at 1 October2023 l#¢oming re50urc&5 Resources exFénded Tran8fer$ Unrealisgd gains on investmgnts Balanc& at 30 Septwnb9r 2024 16,321 8,075 17,0471 442,080 81,506 171,8481 83.03S 514,773 8. Rostrl¢tsd fvnds At 30.09.23 At 30.09.24 Trnn$lor Re1Vd Appli0£1 Churth fabric I grounds upkeep Graveyard upkeep Organ oveFhaul Rot I siorewfxk %Yamage works Website costs Attar tsb Rectory upkeep 9,384 735 2,782 3,440 775 2.000 11,5501 12.1971 8,609 $38 2,762 3,440 loo 700 11001 17001 1 S.349 9. Analysls ofn8t betwn fvnds Restricted funds Generdl funds Totsl Total fund$ 2024 2023 Fixed 8ssets Investment aets Net current assets 496.133 18,840 496.133 33,989 433.098 25.303 15.349 530,122 458,401 10. Church bulldlng8 The Church And Rectory buildin9$ and their oMt8nts insured during the year at a ¥alue of £S,025,18912023- £4.867,4721. 12
St Ko•909'$ Church, Auchternrder Summary Income •nd EXnd[tur0 A¢¢ount for thg ygaf ondod 30 SoPt•mb•r 2024 2024 2023 Rec•lpt8 Colledions. other donanS and fee3 Contributions by Sl Jamè#.. Muthll Fund raising prcteods Invastments rec¢ipts 6,075 56,861 9.317 200 15,128 10,645 7,697 35,646 5,640 304 14,099 Total f•¢•lpts 81,506 12,342 55,689 Payments Payments for ¢haritab activities Fund rèi$lng costs Govemlncè eosts 7,047 70.837 51 11.807 83.784 870 Totsl payments 7,047 71.848 11.807 4,654 Surplu¥ I ID•ficitl for ygar {9ni 9,8S8 735 18,9651 Trnnsfèrs betrmn funds Galn <)fi rovaluailon of Invostments 83,035 22,031 Nèt Surplus I (Doflcltl for year 19ni 735 Fund tanC*s- l Octobgr 2023 16.321 442.080 15,586 429.014 Fund b•l•ncè8- 30 Saptamber 2024 514.773 13
St K8880g'¥ Churth. Auchtèrardèr Gtneral Fund In¢om• arbj EXpendIre A¢¢ount for th• year end 30 S•pt•Mr 2024 2024 2023 R•8td¢t•d Unr•stri¢ted Restricted Unr•strlcted Roetlpts Donation8 and recoverable tsx Fyndrai%ng woceod$ Investments receipts Contributions- St James, Muthill 56,841 34,758 304 14,099 5,640 15,128 9,317 Totsl Tè¢elpts 800 Y,799 Paym•nt8 Stipend and NIC Pension costs Clergy 8SSVdtanee Council tax- Rectory Heat and 11ght- Churth In8ur¥nce- Church - Rectory Altar requlsftes Organists TePhone Statignery General eynsas Tfavel expense9 Dl¢YR$an quota R¢cry upkeep Independent examin*8 fee Fund raislng costs Dkxesan legal fe¢ share Totsl paym¢nts 32,391 10,430 314 3,296 4,951 1,776 15,300 4,927 1.140 1.876 5.119 1.417 488 265 449 441 423 3,249 S22 8,749 447 703 850 415 1,112 1.077 8,038 100 870 51 300 67.709 Surplu$ I (Deficit) foryoar b•for• transfe 13,777 14
St K•s$o9'• Church. Au¢htsranlor lftalntenance and Improv*menl Fund In¢omè and ExpondFtur• Account for year ended 30 September 2024 2024 2023 R•strfct•d Unre¥trkt R8¥tri¢tod Unrostrlctsd R8ceipts Donatn8 and re¢ovwabb tax Contributson$- St James, Muthill Total receipts 5,275 20 10.645 1,697 890 5.275 20 890 Payments Equipment rnaintenanca Upkeep of Rectory Upkeep ol ehurch fabrK I uround8 1 gr3veyard Organ servielng Rectorfs Yomiwal co 81 2,500 3.493 1.697 16.770 4,447 565 3,250 2,312 150 Totsl pments 3.146 11.607 19.232 Surp1 I IDgficitl for yè•r lJefor¢ tran8fers 3.126 735 18.3421 15