The Church of Scotland Knockando, Elchies & Archiestown Parish Church RECEIPTSAND PAYMENTSACCOUNTS Congregatlon No: 352087 Charlty No: SC014428 Re¢•lpts and Payments
Reference and Administratlve Information Chority Name: Knockand. EIGhies &Archlestown Parish Church Charity Registration Number: SC014428 Congregation Reference No". 352087 Contact Address: Th8 contsctaddress shown shouldbe the same as that held by OSCR Trustee) (until 29110124) (until 29110124)
Prlnclpal Office-bearer3 Intgrim Moderator Ses8ion Clerk Church Treasurer: Independent Examiner Bankers Virgin Money 161 Mid Street Keith AB55 5BL
Trustees, Annual Report Year ended 31 December 2024 StruGture, Governance and Management Governlng Document The Church is administered in accordance with the terms ofthe Deed of Constitution (Unitary Form). Recrultment and Appolntment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to h8ve the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The c&8regation81 808rd is 8ppointed from within the congregation and members of the congregation are Invlted to nominate individuals who are believed to have the skills and commitment to contributg to the management affairs of the Church, to become members of the Bogid. Board Members are then appointed at the Stated Annual Meeting and setve for a period of three y.ears afterwhich they must seek re-election at the next Stated Annual Meeting. Organlsatlonalstructure The Kirk Sesslon which meets six times a year Is responsible for Spiritual aff8ir8 Wlthin the church. Objectives and Actlvltles The Church of Scotland is Trinitarian in doctrine. Reformed In tradltlon and Presbyterian In polity. It exists to glorify God and to work for the advancement of Christ'8 Kingdom throughout the world. As 8 national Church, it acknowledges a distinctive call and duty to bring the ordin8nces of religion to the people in every parish of Scotland through a territorial ministry. It co-operates wlth otherchurches in various ecumenical bodies in Scotland and beyond. Knockando, Elchies &Archiestown Church has a strong'sunday Club- (Sunday School) which attracts young peopl8 and families to the church and to learn to love God. There 18 also a well established group for teenagers. based on the Youth Alpha course, which meets on a Sunday evening. There are regular fellowship and outreach events particularly focused on the Heavenly Pieces and Winter Warmer events which provide food and fellowship for all in the community, and attract non members of the congregation tothe church.
Trustees. Annual Report (cont) Year ended 31 December 2024 Achlevements and Performance The Sunday Club and group for teenagers continued to grow through 2024, including leading services. a summer outing. prizegiving and nativity play. The Heavenly Pieces and Winter Warmer events provided fellowship and outreach in a social setting. Financial Revlew The church's principal Source of income is regutsrgivingthrough weeklyofferings and standingorders, supplemented byannual income from a legacy administered bythe HDHWlllsTrust. Planned giving has remained steady, however. there has been a material uplift in costs duringthe year- particularlyenergycosts. This has been reviewed 8nd monitored by the Kirk Session, notingthat the church has healthyfree cash reserves. Consideration will be given during 2025 to a review of the reserves and investment policy, and towhat form of stewardship campaign may be appropriate. Reserves Pollcy It is the Trustees. policy to hold reserves of approximately four months expenditure (approximately £10.000) including designated funds. At the year end the Church held unrestricted c83h funds of £81,269.50. This represents about 24 months expondlture and while this is higher than would norm811y be expected the Trustees are considering an additional bullding or modifications to the existing church building in order to cater better for the thrivSng youth activities, for which there is very limited space. and the additional reserves would be puttoward8 this purpose.
Trustees, Annual Report (cont) Year ended 31 December 2024 Statement of Trustees, Responsibilities Tha mernbers of the rk Session must prepare financial ststements which gTrie suff icient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are reswnsible for keeping proper accounting records which, on request. must reflect the financial position of the Church at that tim8. This must be done to ensure that the financial statements comply with the Charities and Truslee Investment IScctl8nd) Act 2005. the Charities Accounts (Scotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguardingthe assets of the Church and must take reasonable steps for the prevention 8ndlor detection of fraud and other irre8ularitie8. Approved bytheTrustea8 and 81ad ontheirbehalf, Sesslon Clerk
Independent Examiner's Report to the Trustees of Knockand. Elchies & Archiest( I reF)Ort on the aGGounts of the charity for the year ended 31 December 2024 whièhar8 set out on the following pages Rèspectlve r•sponglblliti•$ of tru$t••8 and oxamlner The charity's trustees are responsible for the preparats-on of the accounts in accordance with the term8 of the Charities and Trustee Investment (Scotland) Act 2CM)5 and the Charities Accounts (Scotlandl Rggulation$ 2006. The charity trustees consider that the audit requirement of Regulation 1011) (dl of the Accounts Rggulations doos not apply. Pt is my respon8ibility to examine the accounts as required under section 4411) Ic) oTthe AcianJ 10 State V4hether particular matters have come to myattention. Basl? of Independent examlner's stateme An examination is carried out in accDrdance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examiration includes a review of the accounting record3 kept by the charity and a comparison of the cOuntS presente(I with those records. It also includes consideration of any unusual items or Oisclosures in the accounts. and seeks explanations from the trust8os concerning any such mattar8. The procedures undertaken do not provide all the evid8nce thatviould be requlred In an audlt, and consequ8ntly I do not express an audit opinion on the vievv given by the accounts. Independent examlner'8 Statement Inth8 course of myexaminalion. no matter has coma to myattention which give8 me re8son8bl8 cause to beli8v8 that in anymaterial re8pectthe requirements: to keep accountlng records In accordance with Section 44 111(al of the 2005 Act and Regulation 4 of the 2006 Accoun18 Regulations. and to prep8r8 8ccount8 which eccord with the accounting records and comply wlth Regulatlon 9 ofthe 2006 Accounts Regulations have notbeen met. or to which, in my opinion, attention should be drawn in order to enable a proper understandlng ofthg account8 to be reached. Name Addre8 Date
Unra8trl¢t•d R8strlct•d Endowmgnt Funds Funds Funds Total Total 2024 2024 2024 2024 2023 RAcelpts Donation$ Le8acle8 Activitles for G•n¥r8ting Fund¥ Bank & Deposll Interest Invostmènt income Not• 20,997 18.010 6.328 570 20.997 £ 18.010 6,328 570 £ 26,704 8.634 446 8.191 8.191 Aentalof premi985 Sale of 888et$ Sale of Inv8stmont8 Grant8 Recelptg Irom G8ner81Tru•88 Tran8ferof Unlon B818nce Other Re¢elpt8 54.792 É S4.792 £ 40,728 Co*t8 of genor8tin8 fvnde Charitable actlv61i Govern8nce COBts 41.731 41,731 38.701 Tolal Payments 41.731 41,731 £ 38,701 Ex¢ess of R8C8lPt$ over P8ymont8 lor th• year belor¢ tron818r8 13.lxo 13,060 2.027 Transfors Exco88 of Rècelpts Paymontsfortheyear over 1&060 13.060 2,027
Unr•strlet•d R•#trlet•d EThdwwi•nt ruiida rufftVJ 2024 Toiai Toiai 2024 2024 2023 Bank& PoPQSit RolAnog3 Bank & ¢Jep0811 balances brou8htforw8rd 68.209 68,209 66,178 Movement In y88r: Excesg ol Rèeeipts over Paym•nt¥ for theyear 13,oeo 13.060 2.031 Bank & deposlt bal891 carried fow•7r 81,270 81,270 68,209 Growth Fund lQeneTal QJngr•8atbnal Purp08881 Mr8 E Cloik &trquest Incorne FuTrJ IGenerilCongregation81 Purpostsl Total 100,645 66,360 45.368 £ 212.373 £ 100,645 66,360 45.3e8 E 212.373 91.968 65,780 44.958 È 202,688 GlItA*J Ree8lvablo Cost 0118P8ir notyel bllled The eccounts were approved by the Kirk Session on 3010412025. For and on b8half of the Kirk Session S8s#lon Clerk re48uror
NOIRS lolhe Acoounts 1. Trustee Remuneration and Related PartyTransa¢tions Durlng the year one trustee received reimbursement of expenses incurred-totalling £115.20. In addition Mrs S Cruickshank who is 8 member of the Kirk Session receivgd £1,831.50 for providing theirservices as cleaner duringthe year. No trustee or a person related to a trustee had any person81 interest in any contract or transaction entered into bythe charityduringtheyear. 2. Movement3 in Fund$ At1J*n At31 De¢ 2024 R•¢•lpts P8ymonts Tron¥fer• Unre8trlcted funds 68.209 54,792 41.731 £ 81.270 Restrlcted funds Endowmentfund8 Total fund8 68.209 £ 54.792 £ 41,731 É 81.270 Therg are currently no d8818nat¢d fund8
Unrestrlctsd Restried Endowmont Fund¥ Funds Funds Totsl Total 2.024 1024 2,023 3. Analysls of Donatlons FWO Scheme (non Gift Aid) GIftAid Donations T8x Recovered on Gfft Aid Donations Ordinèry Offering8 IOp6n Pl8tg1 Other Offerings. Donations gtc 1.231 1.231 11,288 11,288 21.862 4.842 1.852 2.178 20,997 2.178 20,997 26.704 4. Analysls of Other Income Llfe and Work Donations Utility Refundslln¥urance Clalm Sh8red costs w. link8d Pori8h 696 S. Analysls of Payments Cost8 of g8neratingfund8 Inveslment M8nag8rs' fees Offering envelopes Charltabl¢ a¢tlvltle8 C8ntr81 Co8t8 Pulplt Supply Exp8n8e8 Manse 18.542 18.542 253 19,582 681 914 914 2.637 10.381 115 3,390 3,482 S.495 606 2.637 10.381 Church Bulldlng & F8brlc Church Office Worshlp Sunday Club & Youth Gront8 & Donotion? Recov$r8bl8 8h8red eosts 115 2.682 1.497 1.268 3.441 41.731 2,133 3,108 226 1,497 1,26 3.441 41,731 38,703 Governance cost$ Indapendent ex8miner's fee8 Other p8yments Pur¢ha88 018S8et$ Pur¢hase of investments
- Mlnlster's Stlpend All Church of Scotland congregations contribute to the NationalStIP8nd Fund which bears the costs of all ministers, stipends and employe¢s contributions for national insurance, pension and housing and loan fund. 2024 2023
- Collections for Thlrd Parties Christian Aid World Vlslon Mediterranean Hopo World Day of Prayer 769.75 160 230 57.5 1217.25 not 8V8iI
APPENDIX FUNDS HELD ON BEHALF OFTHE CONGREGATION BYTHE CHURCH OFSCOTLAND GENERAL TRUSTEES 2024 2023 CAPITaLACQQU Credit Balances held at 31 December atCO8t 5,864.11 5864.11 Market Value of Balances at 31 December 6.038.76 5984.16 BEVEFIUEAQQOUNT Credit Balance 8t 31 December 820.13 485.19 TEMP_ORARYACQQUNT Credit Balance at 31 December