Th• Church ol Scotland
P•nlculk: North P•rfgh Church
Congregauonal Accounts
For tho Year ended 31 Dec•mbfrr 2024
Congregauon No: 030230
8cot118h Charfty No: SC010902
Receipts and pa￿nents

PenlculL' North Klrf( Parl8h Church (Cl￿￿ of se0ua￿l
SCO109
Roport of tho Ind•p•ndont Examlmr to th• TrnstW8 of Penlculk North Klrf(
I rewt on the accounts of ￿ thaity for ￿ year ￿KIed 311)wiber2024 whth are
Set J)Ut on the followmg p&Jes.
Ro$pactlve re8ponsibllltles of trustoes and examln•r
The charty'8 trust￿& ¥0 rosp(x)8ble fty the Pr￿traI￿)n of the aG¢ounts in accordance
with tha tsrn￿ of the Chantie8 and Truskn InvestnEnl (Scolland) Act 2005 and
Ch8riti88 Ac￿Unts (Scotland) RewIatmy￿ 2ChX.
The Charty Irustees consider that Ihe a￿lIt requirement of Regulath)n 1011) Id) of the
Accounts Regulaliorn does not appty. It is my resF¥)nsitxlrty to examin8 the accoLnts
as required under section 44111 Icl of th& P£t and to stste vthether F8rb￿ar matters
hav8 cx)rne to my att8ntsn.
Ba•1• of lnd•￿ndffit oxamln•rf• •latoment
My èxamination is carriéd out in a￿L¥danc6 wth Rggulatic)n 11 of the Charthe8
ounts (Scotland> Rog￿t￿n6 2£￿. An oxamlnation Indude8 a rèvw ol tha
axounting rg¢ord$ keFt by th• eharity and a compari80n ofthe a¢ry)unls preaented
th those r￿(￿d8. 11 al80 in¢lud88 con8Klwabon of any ￿n￿U91 items or disolosures in
the accounts, and Èegking explanati￿$ frryn the tru8tee¥ o)nceming ony s￿h matters.
The prOC•du￿ undertaken do not P￿xIe all thg V￿lence that *Duld be raquired in an
audit, and consewendy I do not expre88 an aud* owrion on th• accouts.
Ind•p•ndont èx•nlnof8 81at•n•nt
In the cour80 of my oxaminalK)n of tha Statonxnl of acc4wnl f¢r the year énded 31
Decarnber 2024, no matter ha8 come to my attention.
1. glvts me re0$0n¥tJe c4U8• to bolwe that in any rnatarlgl re6peet thé roqulrernents:
to keep aw)unting le￿rdS in aCCUdar￿ wlth Seclon 44 (1)(a) of Its 2005
Act and Regulalkffi 4 of the 2006 Accounts Regulak)n8, aThl
• to pr8pare &cwnts wtt￿h accord 41th ts ￿XX)Un￿.n9 re¢x*ds &)mplywith
Regulati￿ 9 of the ArAX)unts Regulations
have not b88n mèt, or
2. to vknic*, In my O￿niOn. altenlion shoukl be drawi wi order to enable a prcper
urKlèr*anding of the accounts to te reached.
Name:

and Pa
nt Account
Year ended 31 Decombor 2024
Unrestrlcted
Note Funds 2024
Restrictod
Funds 2024 Total 2024 Total 2023
Recei
Donations
Fundralsing Events
Intarest
14.704
491
84,247
2.727
72,262
2.236
278
213
Investment Income-
Church of Scotland
Consolidated Fabric Fund
1,367
76.906
11,617
7,930
72.057
9,097
15.263
4.500
Rental of Prnmises
Grants
Property Insurance aaim
Open Door Project Café
Weddings and Funerals
Total R•co1 t•
87,320
13,597
6.698
6,698
876
112,491
5,558
185
102,196
876
82,030
30.461
Pa ments
Costs of Gènerating
funds
Charitable activities
Governance costs
Other Payments
81
71.952
81
102,005
450
1,233
63
108,610
408
50
30,053
1,211
Total Pa
73,694
30.075
103.769
109,131
Ex¢ess of Recelpts over
Paymonts for tho year
8.336
8,722
-6,935

Statement of Balanc
At 31 D•eomb•r 2024
Unrestricted Restricted
Funds
Fund8 Total 2024 Tdal 2023
Bank and Do
osit Balancos
Bank and Deposit balances brought
foThv8rd
70.549
13.SEg
84.518
91.453
Mov•m•nts in year.
Ex￿8 of Receipts over Payrr
8,336
8,722
4.935
Bank and Depostt Balances ￿lad
forward
78.885
14,355
93,240
84.518
estrne
(cost £30,0IOJ
32,880
30.916
Gift Aid Re￿1vable
Inyeslment Income- Chufcb ol
S￿lI1and Consoli(iated Fabric Fund
9.991
1,207
11,198
io.on
1,646
11,637
1.207
12.844
10.073
LlabilitiOS
Forth Fire Protection
159
159
The accounts worn approved by the lfj'rk S688ion cm
For and on behalf of the K4rk Session
Ministsr
Treasurer

ring thè
&pw wi rekntion
15 pas
le," ofPenu* P¥ish Chl￿) rrf•*d£g60 forTrth*￿ng
wo
arity durirg the ￿81
2 IknM•nt# ITh FuAd•
At1J•n
At 31 DBcwMb•r
Uvo•trkted fvn
Do*nat•S F&b￿cF￿r#j
Gon8ral Fund
5.247
76,783
2.658
71.036
11.886
70.549
78,885
Op•n Door W Fund C¥fO
Int•m¥hip
FotsJ8tore F￿j
No Go HuTrJryFw
MhlaKI Fwd
SIAndr•¥V8 ¢•l•br•OoM
Fkw Te•m Furwj
En*￿neY hjnd
3270
16.871
16,728
3,313
10.212
2,150
291
28J
3.247
483
129
13.
30461
30.075
14.
Tol•IF￿dI
103,
Op•n Door ProJoctFund ." Th116• • frjnd b t• ue•dforth• Churth DoorPr¢Fd kn￿￿1￿9 th• C
Inl•rn•hlp:
Foothtor• Furnl.. Thil i8a to prtrlknthol lo&J lovther￿ FO￿4108
No Kld• Go H￿Ory Fund: isa Off(￿ lh• •db)olhe4bJ•y• for thlth•nT*fv
ncffli8Thy get frn• sehwl
M￿￿11 Fund: A w'al rnect￿ kn SA)trTrJ •r¥SAbrvAd
StAndr•Yh C•l•lY*kn Fund.. Th* a fund to h L*•d ¢•stdrt¥wdwth¢ 8tAndr•k* Duy C•lBbralbn
foi th• •k18fy.
￿￿￿4￿CY Fund: Trib ts • (utya lo as*1 11x￿ IWn1*8Vrt￿ wh Erfffjoncy c*)>Jrs.

FuTrd* 2024
Fund• 2024
T¢*1 2024
T¢Aal 2023
37.715
11,151
4,Cts1
5.477
11.169
.543
19n
1,597
39,677
11145
Ordinary Ofv¥￿5 {ikn Plale)
Fraowll Off•Mg8 {non GrftAill
12,748
4.031
6.417
6.818
9,980
9.1
14.704
84.247
Fund• 2024 FwMl• 2024 Totsl 2024
Tot•1 2023
4 Incom
Church of Scouond In¥o•trt TTUSt
ConBdKlatsd F•brk Fuwj..
Growth Fund
Inc¢rn* Fund
DgP08rt FurKI & R•¥In￿ In*••t
I Chory•8
617
FuTrd• 2024
Fund• 2024 Tol•l 2024
Tol•l 21123
6 An•fy•h olP*yNwts
CMts ￿9•n￿lI1￿4 lund•
81
81
63
Ch•rflabl• •¢ll¥lU
PM8tsylery D
TrR¥dllng E>¥gn808
Organiit Fees Mu*
Wcrf8hip
Staffing cgsts
t Supp
F4brk. R•palr8 w#Y
Facilty Exp•rne•
Councd Tax
Htst and LlJtr
Inwranc•
Church orrK8 Expen
Prfnung. Stsl#)r*ry •rKI P••
36,572
1,120
&1,179
720
12.347
16M47
13.740
15.647
79
7.501
7S3
17.045
14,218
3,758
2,￿7
3.892
677
1.411
1.014
4.019
4.019
1.114
1.114
Inknmihp Café ExFerw•
1.059
71.
ltrlC(
109,610
1.211

I IllnlthVA 8dp•nd
pa¥J In a¢oothnc8 sc*b. rel•tsd to y&avs ds8ThKe. Forthg uThJer revitrw th•
Y Collockn•for Thlrd Pwll••
2023
Pefpy Sc•)tlaThJ
137
Bmomhill Day C•ntr•
Worsa Day of pr8￿r
To1•1
14,355
93.240
72.
BY THE CHURCH OF 8collANO GENERAL TRUSTEES
Crwjlt 31 DeC•m￿￿ *¢o•t
41.876
41.878
mark•tva￿ ol &t31
2024
(FtHth. t*po&Y£II.8W
42,7K2
C￿&1 Balance at 31 D•c*)*•r2024

THE CHURCH OF SCOTLAND
PENICUIK: NORTH PARISH CHURCH
CONGREGATION NO: 030230
ScorrisH CHARITY No: SC010902
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024

Charity Name.. P¢nicuik North Parish Church (Church of ScodaThl)
Charity registrallon Number: SC010902
CongregAtioD reference Nnmber 030230
Contact Add￿&8. PenicuikNorth Kirt cjo Mrs A Pea￿0￿ 45 Crockett Gardens Penieuik EH26 9BB
LIST OF TR
rinci
MiniBt¢r:
S¢8Jion Cl¢rk:
ChurL'h Treayurer
Asslstant SeJsioD ClerlL"
Clerk of MiDi8tries Committse:
Chair of Outrea¢h Commlttee:
c.lerk of Oulrnch Committee:
Cbglr of Re80ure¢s Commi¢t¢e:
Cl¢rk of R¢8our¢cs Cvmmltttt:
Ajsoelate mtmber of Se&gion
lee
¢*rers
Independtnt Examiner:
lan J Brown & Company* Cbarter¢d Arxountants
Dalkeith OITice: 4 IA•thian StrccL Dalkeitl4 EH22 IDS
Bank of Scotland, John Str¢eu Penicuik.
Barclays Bank UK plc EdInbl￿gh Branch
Bankerg:
TRUSTEES, ANNIIAL RF.PORT. YEAR ENDED 31st DECEMBER 21124
8TRUCTURE, GOVERNANCE AND mANAGEME￿r
Governgnee
Church of Scotland government i8 organised on the basis of courts, mainly along lines set Irtween 1560 and
1690. Each of these courts h&8 ¢omnlltttts, ￿lch may include other members of the Church and employ full-
time staff. At local level, the paristy the court is a Kirk Session. Kirk S￿101￿9 oversee the local congregation and
it8 parish, and consistof eld¢rs presided overby a minister. At district level, the ¢ourt is a Presbytery. Prcsbyteries
consist of all the ministers in an arealregion and an equal number of ¢ldus, along with members of the diaconate
(a forni of Ordain￿ ministry, usua]ty wOrkll￿ in a cOmplen￿ntgry Tole in a ministy team in IK)th parish and
industy sector wiiiexts). Ther¢ are several presbyteries acr0&8 ScotlaTh4 onc in Englan<L and one covering
Intffljdtional congregations. Penicuik North is wt of IA)thiall and Borders Presbytery. At national level, the
highest court of the Kirk is the Genernl A￿MblY. The General A&sernbly consists of an equal number of
ministers and elde￿. and rnemttTS of the diacongte. all representing the presbyteri￿.

Governing Doeuments
Penicuik North is a local parish church and under the Church of Scotland Deed of Constitution (Unitsry
Fom]). The fill￿tions assigned to the Minist(f and to KI￿ Swions K8p￿tiv¢1Y gov¢rn￿ by the coJnmDn
law of thc ChutGh of Scoflalld and by Adb" of thc General Assembly applicable thereto.
It is ill th¢ power of the General Assembly or any body EO which they may dclegate powers at any time. or from
time to tim< to alter, Thoke, aD]eDd or modify the Deoj (Jf Con&itutIo￿ in whole or in parL or to substitut¢ a
new Deed of Constitution for this Deed of coLstitUtio￿ subject always to such conditions and provisions relative
thereto the General Assembly or its delegated body 8hall deterniine.
le co
of the Church of Scotland De¢d of Constitutioll
al:
Recruilnient aDd Appointmellt of 'lrustees
The minister and membels of the Kirk Session are the charity tnL8teffj The Kirk Session members ar¢ the ddcrs
of th¢ church and ar¢ chosen from those membets of Ihe church who are ￿mi(knd to have the appropriate git18
and 8kills. The minister. who is a memEtr of the Kirk sessio￿ is dectd and called by the congregatio4 and
appointsd and inductsd by PreBbytery.
ObJe¢tfveJ
The vision of The Church of Scolland is to be a church which seeks to inspir¢ th¢ people of Scotland and beyond
with the Gix)d News of jes￿ Cbrist thtougb enthU￿tIC Worshippi￿ wilDessiD& nwtsring aThl s¢rving
communities.
The Church of Scotlarnl 1$ Tritsitarign in doctrine. RefOrn￿a in tr&dition and Pr￿bYt￿Ian in polity. h exists to
8lorAfy God and to work for th¢ advaTYxmcnt of Christ's Kingdom throughout th¢ v￿r1d. As a national Church,
it acknowkdg¢s a distinctiv¢ duty to 3harc the Christian faith with the pcoplc in ¢v¢ry parish of Scotland
through a territOTial ministry. It COwoperat¢s with other Churches in variiw ¢¢wnenical bodies in Scotland and
bc
on
ple of the Penicuik North parish (see
Key activities of the church in bringing
I1￿UlL￿ O
i¥iuii 11
iiu
IIL
I d JllllJlS
ry of Word arnl S&ratnent (Holy Baptism
8nd Holy Communion), marri8ge8. funeral4 and other public acts of worship.
Organijational Struc¢ure
Th¢ Kirk Session Dormally operntes with four committtts. These a￿ the Busir£ss Con]rnittK the Ministries
Committee, the Outreach Committee and the Resources Committee.
The Business Committee is the agenda s¢tting group for medings ofthc Kirk Session. It h&8 delcgat¢d authority
to take certain decislons wknch cannot Wait until there is a fu]1 meeting of S￿s1On, to PTomulgyAte iDitiatives and
decisions from the superior courts - Presbytery and the General Assembly - at¥J to be a support to the oth¢r
committees. The remit of each of th¢ other cornmilt¢¢s. Ministric8, Outr¢aGh and Rasourcc4 IJ to Coordinate the
work of thc t¢ams and 8TOUPS which reFK)rt to the￿. Tlw have ex¢cutive authority ￿ Djake limited de¢tsion8
within their delegated remit and available budg¢ T¢￿tIrE back to s￿$10￿ Rep)rts frotn tbe individual teams
and groups can be found ￿ the ApFndix.
Sehedule of MeetiDg8
Nornially meetings Df the Kirk Session its Commi￿$ are held on a Tuesday. Thc Kirk Session and thc
Business Committee n0Mll￿1y meet 6 Iirn￿ a year and th¢ Ministries, Outreach and Resounxs COn)mitt￿S meet
pcri(Kli¢ally. as requiral. Th¢ Annu81 Meeting was held after worship on Surday 14° April 2024.
Artivltles and A¢hievements
Servic&8 of Worship.
Wor8hip ig TCK>ted in the traditions of the Church of Scotland 8nd is relevant for th¢ 215t •. W<)r8hip on a
Sunday morning starts at I lam and lasts for QmUDd an hour. Holy Communion is cclebratcd at I lam on thc 2
Sunday of Mar¢14 June. Sept¢￿1￿[ alld and on Easiff Sunday.

From all-age worship to quieL iD£otmal coDjllll￿￿ tlue are times of lively prais¢ aTrJ optK)rtunities to findr¢5t
and be still. We have a flexible layout in our sanctuary. We have an Organi￿ and a praise band, who help lead
worship, and sing hymns from th¢ latest Church of Scotlaod hyMnIxK￿ {CH4) and from a varidy of sources.
Prayer Meeting8
These are infonnal tin￿$ of gathertng when prayers are offerol for the ongoing WOTk of P¢nicuik North and its
mernbers, as well as for con¢¢Tns affectin8 Penicuik and ttke wid¢r worl(L
Young Klrk
Young Kirk provides an cxciting programme of l¢aming and worship activities for young ￿0p1¢ from 5 to 18
year3 of ag£ Il ftne¢ts during school ternis. at the same time &s Sunday morning worship. Young Kirk attends the
first part of Sunday morning worship in the church at I lam. before m<)ViTh8 thr()ugh to the North Hall around
11.158m for Bible teachin8, arts and craft4 musi¢, games and lots of fu
Quiet Room
Our Quiet Space is normally 0￿1 along￿de the 0￿1 tk)or Café and on Sundays. It providey space for quiet
Prayer and ￿SOurC￿ such as bibl￿, books of prayexs and refiective ￿adIngS.
Chlldren'g and Youth Aetlvltlej
We also have the Peni¢uik North KiTk Children'3 Music Gmup for pre-school children (Wednesday mornings)
and th¢ Boys, Brigade (FrAday ¢v¢Ding5).
Penicuik Churches 'l'ogether {pcr)
Penicuik North
can be found a
The partictpaling L
hurtha ID and around PenicuiK' a note of these
d. on Faceb(￿[ Penicuik Church¢s Together.
nnity Lommuniiy Lhur¢l4 P¢ni¢uik No
ILir
ILS èLre
nilui
rc the thrcc PNK rcprcseiitativcs oli
Social events
The Open Door Café hLs been ortn MondAy- Frlday, 10 am- 12 noon. The Café offer8 real coffe¢> t¢A home
baking and friendship. Coffee Mornings and Social Ev¢nts. or8ani%d by various church groups, h&v¢ Ixen wtrll
attended in 2024, as has Tea and Coffee after Sunday Worship.
Cornmunlty Actlvltl
Our premises continu¢d to be used ¢xtensAvely throughout th¢ year by church groups. ￿mMunIty group8 and
commercial lets. Church groups include Fun with Flowers. ArL8 and C.rnftq, Boys Brig*Je, Kellock Club,
Children's Music Group. Renew 26. Cnmmiinity Groups include BTowni4 Rainbows. Commercial Groups
include Extend Exercise, Zumb4 Pi18tes. Barrefioor, Schools Out. Also thTouglY)ut thc year Dance Point¢ used
the premises to hold their dance exarn3 and the Silver Band aThJ PeniLwik Comrnunity Choir held their concerts
in PNK. A Harvast Fcstival. a Craft Fair and a St Andmv's afternoon tea took pla￿ and were
well atlended by the community.
Foodstore@YNK
The p&8t year, 2024, saw a continuation of PenicuikNorth KiAes effot to WO￿ withothets to meet th¢ challenge8
of families in ne&1 in our community.
Dala Proteetlon
The post ot"Data P￿)￿tIOn OiTicer is currenlly vacanL with the Minister COV￿]￿8 this in the interim.

Safegllarding
The North Kirk family has a duty to w)teL# the young and wlnerable people within our conwgation and aims
to hav¢ a safe and bappy ¢nvironment for all who usc thc faciliti￿. Safcguarding Policy and Pmcedun are in
operation withlu PNK a￿1 if anyone h&s any ISSU￿ regarding Saf¢guarithng. or anyone's behaviour is causing
coll￿ they are advised to contact one of our Safeguarding coordina￿ who will monitor the situation along
with the membersofthe Safeguarding PaneL Ifthe problemcaDTh)t be reetified, they will Contact the Safeguarding
OffiLY at 121 Georg¢ Street for assista￿* Sl]PWrt aThl cou￿￿ellI￿ if rwuired.
Web8it¢ and Facebo
The website addr¢&s i
On Fac¢book seaTCh'
FinvdllciAI Iitviow
The principal source of incom¢ to th¢ ¢bu￿b i5 Weekiylmonthly Offcrings. Donations and Fundraising.
This arnounted to £86,974.
Various olher Income amounted to £25,517, making the t￿al for the year of £112,491.
Ex[￿SeS for the year tots11￿ £103.769. thcr¢fore at the end of I)ec¢mk there was a Surplus of £8.722. Male
up &q follows:.
Gener￿ Fund- Surplus £5.748
Fabric Fwid - Surplus £2588
OP￿ tknt Proj¢ct Fund - Su4)lus £ 386
'Ibe Bank and Deposit Balances at Ihe end of the year tots]led £93,240. Made up as follows:_
General Fund (Unrestricted Fund) £60.581
Fabric Fund Olnreqtricted but Designated Fund) £ 6,439
Open Door Project Fund (Utirestricted Fund) £14.354
Church of Scotland Invcstorn Trust- Dep)sit FuDd £l10(
General and Fabric Funds (Unrestrieted Funds) com￿riSOnS with 2023
Total Income to these Funds amounted £82,030. an increase of £6221.
Namely:
Offerings and r)()natinn4 increased by £7.568 to £69.543.
FundraigLng decreased by £828 to £2236.
Bank Int¢r¢st and Invcgtm¢nt In(x)rne dccreased by £1260 to £278.
Rcntsl of Pr¢mis&8 incTe&seA by £480 10 £9,097.
No Grants received. Grants in 2023 amounted to £430.
W￿lingS and Funeral donations i￿reased by £691 to £876.
Total Expens&8 to tTr￿ fiinds Amounted to £73.694. a decre&8e of £2,037.
The main changes V￿re -
Giving to Gn)w Allocation inmsed by £3.393 to £36,572
PresbytGry Duas increased by £529 to £1,120
Fabric R¢pairs and Maintenance decreased by £14,814 to £7,501
Heat and Light incre&8ed by £7J33 to £9,600. DonatiOL8 towards Heat and Light amounted
to £3.642 an incre&se of £1.679.
n Door Pro'c¢t Fund (R￿tr1ded FuThl) comparisons with 2023
Total Incom¢ to these Fullds amoullted to ￿0.461. an increase of £3.624.
Nam¢Ey:
Offerings and Donalions increased by £A.417 to £14.704.
Fundraising Increas￿ by £491. No Fundraising in 2023
Peniojk. Nortkn ￿[1￿￿ CILurth (Chwch of SuAl•nd) Sc￿lSh (larity Ntr. SCO10￿2

Bank Interest incre&sed by £26 to £68.
Rental of Premises incre2sed by £1,500 to £4.5
Grants decreased by £3,500 to £4,(K)O
Op¢n Door Caf¢ incrcascd by £1,140 to £6,698.
Tothl Expenses to these Funds amounted to £30.075 a decrease of £3 J25.
The rnain changes were-
Worship atld Outreach decreased by £3212 to £12.347. Mainly ad￿re￿ in Midaid Project costs and an increase
in Foodstore Project costs.
Staffing Costs incre&qed by £1.43] to £15,647
Fabric Repairs and Makntcllan￿ d￿leaS￿l by £2,611. None in 2024.
iLernship Costs increased by £1,000. None in 2023.
Investments
At the year end, the value of Inve8tmentg with the c.hurch nf Scntland Investors Trust amounied to £44,546 an
increase of £l,764 from the value on 31 December 2023. This is invested as followJ:_ D¢p051t Fund £1 1,866,
Growth and In¢om¢ Funds £32,680. Thc cost of these Invcstmcnts was £41,876.
Assets and l.iabilities:
Gift Aid Receivable due for 2024 amounts to £l1.198 an i￿reaSe of £l.125.
Investment Income due for 2024 amounts lo £1.646. The amount due for 202.3 w&8 ￿ee1Ved in 2Q23 and amounted
to £1.367. An incre&se of £279.
The amount of £159 due for Fabric Maintenance. completed in 2024. but rK)t paid until 2025, is shown
under Liabilities.
All cominiLm¥nts were mct, with ihe exception of the Fabric Maintenance amount mentioned above,
Income fr(Kn all sources 8t￿ a healthy Ejank Ilalance ensured this was the case.
Reserv&9 Poli
The C.haTity Trustees have considered the reserves requiTed and have ¢onsidered current and future liabilities. It
is the Twslees, poli¢y to hold reserves of approx. 6 months cxpenditure includin8 designatcd funds. At the year
end thc Church held Unr¢5tricted funds of £67,019 (cxcludiiig ihr amvuni held in D¢posii fund ￿'ith the Church
of Swlland Inv¢slors Trust). This represenLS more than 6 months nomiai Unrestncled P'unds expenditure. The
D¢signated F'und, amounting to £6,439, is included in the Unrestric*d Funds and is held for general maintcnanec
of Church PrO[￿rtIeS. The church also held ££14,35i of Restricted Funds al thc year end. which have been
provided for the purroses specified in Note 2 of the Financia] Accounts.
STATEMENT OF TRUSTEES, RESPONSIBILITILS
Thc rncmbcr3 of the Kirk S¢ssion musl prepatc fInw￿la1 siaicments whiLh give 5uifscient detail to ensure an
appreLiati(m of the tTaTLsactions of the ChuTch during the financial year. I"he rnembers of the Kirk Session are
responsible for keeping Proper accounting records which, on requesL must reflect the financial position of the
Church at that time. This must be done 10 ensur¢ that the financial ststements comply with the Charities and
Trustce Investtnenl (Scotl8nd) Act 2005. the Charities Accnunts (Scotland) Regulations 2(Ki6 and the RegulatiODS
Anent C.DngTegational Firwice approved by the General Assembly of the Church of ScotI£￿a in 2007. Thcy ar
also responsible for safeguarding the of thc Church and must takc r¢asonable 5lcps for the preventionan(Vor
detection of fraud and other irregularilies. They also have responsibility ror providing a safe environment tor all
and for ¢nsuring that legislation Tegarding Protection of Vulnerable (iroups is complied with. A report on the
work of the Sateguarding Team can bc found in the Appendix to this report.
Irene B
Signed:
Date: 18 March 2025
P¢Dicuik: N￿1h Parish Church IChur¢h of S￿th￿d) Scotttsh Chwity NO.. SC010902