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 81￿ad 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 bal8￿91
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
Restri￿ed
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

6. 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
7. 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