THE CHURCH OF SCOTLAND Recelpts and Payments Account. PORTKNOCKIE PARISH CHURCH ACCOUNTS CONGREGATIONAL NO: 352092 Scottish Charity No sc 014485 Forthe Year Ended 31st December 2024
Reference and Admlnlstratlve Inforniatlon Charity Name Portknockle Parfsh Church of Scotland Charlty Reglstration Number: SC 014485 Congregatlonal Reference No . 352092 Contsct Address Independent Examlner: Bankers Clydesdale Bank PLC Cluny Square Kdth.
Trttee5 ' Annual Roport Yèar ended 31st D•¢ember 2024 Structuro. Governance and Management Governlng Documont The Church Is admlnlstered in ad8 wlh the term8 ofthe Deed of Constllution Model Deed. Reeruitmnt and Appolntment of Trustee¥. memts of the Ktrk Ses8lon and the Congregatallon81 Board are Ihe dwty Irustses. The Klrk Se[on membefs are elders ofthe thLTrr¢h and are chosen fwm those fflembern oflhe ¢hurch who are ¢¢nsldered to hav8 th8 approwlale glfts and 8kMIs. The Con9rngall0n Board is apFtilnled from wilhkn lh& congregaiknn and members of the conggatIon are Invlled lo nonnate Indlvlduals a bellEved lo have tho skllls and ¢ornmhmenl lo contr(bul& to the manag&ment aff8lrs of the church.to bE(>Jme members ot the Board .Buard Mernber8 are then appolnle(l al th& Slated Annual Me8tirwJ and serve fora period oflhree years after whkh they seok re4leclhJn at tho n8Xt 8lated Annual meIng. Organ18adonal Slructurn The Congwalional Board 8nd Ktrt S•58ton aTg chaked bythe Mrfstsrand norma meets on a Bkmonth bas18 l except during holiday period8) dvrlrvJ Iha year.Certaln dut$ and rn8ponslblllli8s are delegated lo Board and Se$slon mgmber8 as appropdal&.The Ktrk Sesslon18 r&sponsSbl& forlhe 8plrllual affalrs vthhln th& church. ObJ•ctlve8 and Actlvltl•8 The Church of ScoUand18 Trtnttarfan In do¢arfne.Reformed kn tradtttOD and Pr•Jbytarfgn In pollty.11 &xt8181o glorlty God and lo for the advancemenl ofchrtsfs ngdoM throughout the worfd. A8 a nallonot chureh, it acknowledga8 a dsllnctlve 11 and dutyto brlng Ihe OrdInanc of rellglon lo the people in evary parfsh of Scotland Ihrough a lerrltorfal mlnl$lry.11 cwperales with othar Churches In varfou$ qcumoncial LK>the8 In Scotkrynd and beyond. Detalh of otheractlv1¢1•8 R•lotlng to Pord(nocklo rfsh Church Sunday 0fw¢rsh> on 8 weekty bas18 SurKlay Sca1. Thursday Club for Prlmary 5-7 ch1[dr, Church Gulkl, Prayer Group Tugsday film 8fternoon.CTaft Group,Cuppa and book and ntry dancKw, were Nar acuvltles during 2024 The GNklren$ annual Chrfsthws 8eThke thetr Nalivty pwa$ perfOrn lo a fun chUh congregatlon on chrfslMa8 evè
Tru6tees' Annual Reportl cont ) Year ended 318t Decembw 2024 AcN•v¢ments and P•rfomianc• Se88lcn Clwk Report Attached 414) Mlnl8ter r•Frf NIA Inlrfm Nwefator OFP)lThtgd 07llV2021
Report by Sesslon Clerk At the end of 2024 we were able to look back on a positive yearfor our Church. We continued to be very well led by our Interlm Moderator whose ServIS and pastoral support were much appreciated, Our main purpose was our mission work, both In our local comrnunity and for our congregatlon. Over the year, all of our groups continued to meet this alm and provided companyi SUPPOrt, friendshlp and mlnistry for a range of people of all ages. Our work with the local chlldren continued to be a hlghlight and, through our Sunday School, Thursday Club and Nailvlty, we were able to Involve a large majorlty of the local children of prlmary school age. Other activities, such as our weekly Scottish Country Oanclng Group and monthly activltfes such as Cuppa and Company, Craft Group, Film Club and Guild, catered very well for dlfferent ages and interests. As a small church, we belleve we should focus on doing a fewthln8s well rather than trying to do too much. Neverthele5S, towards the end of the year, we tookthe opportunity to review our work In the context of the five Marks of Misslon. Although we were very content In relatlon to numbers 1-3, we dld feel we could do more In relation to the other two. As a result, we will be taking forward addltlonal actlons In 2025. In terms of our bulldln8s we Implemented a number of improvements In 2024: New windows were fitted to the north end of the churth. Repalrs were undertaken to the south and westwalls of the church. The wlndows at the south of the church were palnted. New plpework was fitted for the heating system in the hall. The doors of the hall were painted. Flnally, thanks In part to a grant from the Church of Scotland, we were able to replace and upgrade the sound system in our church. This has certainly been a boon for those attendlng the servlces. Also, we are experimenting with the recordlng of the services and expect to do much more wlth this In 2025. Early in 2024, a number of our congregation, along wlth frlends from our Ilnkage church in Findochty, undertook trainlng in the leadlng of worship. Some of those trained have already had the opportunlty to put this training into action. Late in the yearthe Church Board met twice with the Board of Findochty Church in orderto begin to plan the steps needed for us to become a united charge. This work wlll continuo in 2025. Our finances continue to be healthy due to generosity of our congregation and we are most thankful and grateful for their ongolng support. As a result of the above, we are able to look back with gratitude and look forward with hope, as we aim to continue to serve God's purpose in our local area.
Trustees. Artnual Report l ¢onti Yearend8d 31$t Oecembor2024 Aehtevemerts and P8rfonnanea sSlon Clerk Rwrt Atta¢hed (4al Mlnlsttrrport Flnanclal Revlow See ltow laF141 Incom• maln prfnclpl• sourcv oflncomg Is thmughlhevmkty offorfngs aThl donathTh. Total Income for 2Q24was£29T1312023 £27802 ON•rfngs Glftald. £9713. FWO £3176. Opon plats £2786. Tow £1566512023 £1642Bk A docr8488 of£773 was record8d lar 2024 on thfrwookty offerlng8 a mlnus of 4.70% 00 thg prevloug year. Op•n plats gfvlttg InCrS1d th18 by £39, Irqewlll do¢reas8d byE494. gtftald donatlons docr8a8ed by by £31& The number ofGIftAld donors for 2024 waff 1814 bySt&ndlnq othr motthlyl Th? numb•r olFreowlM Donorn wlth regurgIVIng •nY•lopos frK2024was O. MIBC DonatTort8 d¢CreaS by £322 1 £1769 2024 -£2091 20231. Th8s? donationj were r8C81ved from the Monlhly CupW¢)ok 8fteme4m.th allam¢04ft¢kn0 groum tyafigroup and ott. A valuabl• flnAncL21 eonlrfbulkin from lh& commlmlty 8rKI ulhor W uwgmup5. £2461 wa$ re¢lalmod In QIftAld from HMRC In 2024 8 decrna88 01£29 Ir¢m 2023124901. £1802 wa8 retlalmed Irom HMRQ ag Part Oft SGDS (t on 01£222on 202311680 Fabrle Donauon A don8llon loward$ Church fabrfcrnwrs fof£1683 rncèw. Grbnt LPWS A gontfrom th$ Church ofS¢olland 8mdl grants #ehome of£979w88 recthw ttywds th• upgr• oft1 ¢ufch gaund tyBt¢ loga¢y Vat refund w85 rgcefvod frun the Usbd ptsc•J Oftyrsh SLil•nvfor£928 forfopaSrn to trChurch. A1gg8ww8$ r8¢8ed of£300. Don4UoM to Charltl•A And oth•r8 2024 £680.. 12023-£16701. Bank Irthr•BtAnd In¥tment Inc¢)m• £226 and £839for 20 £11)65 *Kr•a8• of £346 (t119 20231. Rotti of Pr•mlseB Chw¢h And Hall-IFuneralslHal userj 2024: £470 a d•cro8 of£35SI £825 2023 4(1}
Expan(Utur8 Donstfonslo Gharltt88gnd oth6rs 20£680. Fabrfc repalr8 2024 Mansg: ¢hurGh: (urChwndL to Ncthadeofchwrh Ln 2tr24 mpolnttrty £201 AValreJndwas 1¥•1 from LPWSof £928 loYArds th858 fBpoJst& Total nBt ¢))StfLyrnpah58 The 80Lmd system fcf the (urchwas up9raed alacrst of£1979 IA9rant from Tr Chur¢h of Scottond Small grat)ts 8ch8molor£979waB reul¥•dtthYard5 th15.1 Hal: Rtstsfmplrfa24,rth T(Ww£2SO. r¥tste¢hd1£711 Tow rép£3191. Plallngd 2025 Gornrnltmpnl ChwGh NK> ped Works Upgrndl olthB klt¢hon h pkmgd. Grant& furrtlhvJ18 kTrb84nd yrctaEO As PBrtolChurch olScotr#J Pthnnlng kfjihe hAL¥e Ill c1chIr458re for ftythoirfutw• uwe5, Jny report m•ylhethre fth&xl. Tiust•H ir• pl4•$•d to r•port I sUry1 th•Accourt lorWUI£437&001. Tlwy•r• 0 aW4Y•tl1 kl¥ vltal tocontrol oll•xpBnthluro and•thtall ¢o¥ts•r•¢ovor•d o••n bJ•l•, TliUS li• grni•lulto forth•lr ¢tyAlrtu•d tho¢lKw¢hboth IhwWly•nd lftw•y& R08wve• poll¢y Itlo tho TnMtB¢S' poll¢y tr PId ¢l•pproxknat•ly9 montlo 8xpendllure Includthg doslwatod lttnds. Atth•ywr•Thl th• Ghw¢h Wd unr•SIr(ts otEJ8148.TNsr•pr•MntsabrArt18 Mth$ 6xpdI1Vy•.
Trustees, Annual Report { cont ) Year ended 31st December 2024 Statement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board must prepare financial ststement5 whlch give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session I Congregational Board are responsible for keeping proper accounting records whlch, on qUeSt, must reflect the financial position of the Church at that time.Thls must b8 done to ensure that the fin8nrAal statements comply with the Chartties and Trustee Investment ( Scotland) act 2005,the Charities Accounts { Scotland ) Regulations 2008 and Ihe Regulatlons Anent Congregatlonal Finence approved by the General Assembly of the Church of Scotland in 21)07. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularitiwJ. Approved by the Trustees and slgned on thelr behalf. ession lerk date
(Receipts and Payments Accounts) SC 014485 Independent Examlnerfs Report to the Trustees of Portknockle Parlsh Church I report on the accounvs of the charity for the year ended 31st Deeember 2024 which are set out on the enclosed pages Respectlve responslbllltTes of trustees and examlner The charity's trustees are responslble for the prèparation of th8 accounts in accordanc8 wlth the tsrms of the Charities and Trustee Investment (Scolland) Act 2005 and the Charltles (Scotland )Regulations 2006. The charity trustees consider that the audlt requlrement of Regulafjon 10 {1) (d) of the Awounts Regulations does not app5y. It19 my r8sponslbS11ty to examlne the accounts as required under sectlon 44 (1)( c) of the Act and to state whether partlcul8r matteT5 have Come to my attention. Basls of Independent examlnerfs Statement My examlnatlon Is carried out In accordance wlth Regulatlon 11 of the Charflles Account5 (Scotland) Regulations 2006. An examination Indudes a review of the a¢¢ounting records kept by the charlty and 8 comparfson of the a¢¢ount$ psented with Ihose records. It also includes Consideratlon of any unusual items or d15closures In the accounts, and seeks explanations from the trustees COnming any such matters, The procedure8 undertaken do not provide all evidence that would be reqUId in an audlt, and ¢onsequenlly I do not express an audit opinion on the view given by the aoUnts. Independent examlnetrs statement In the course of my examination, no matter has Come to my attention ( other than dlsclosed below. ) 1 whlch gfves me reasonable cause to belleve that In any materfal respect the requlrements . to keep accountlng records in accordance viith Section 44 (1) (a) of the 2005 Act and Regulalton 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply th Regulatlon 9 of the 2006 Accounts Regulations have not been met, or 2 to whlch. in my oplnlon, attentlon should be drawn In orderto enable a proper understrdndlng of the accounts lo be reac Name
PORTKNOCKIE PARISH CHURCH RECEIPTS and PAYMENTS ACCOUNT Year ended 31st Dember 2024 Unrestlcted Deslgnated Endowment Funds Funds Funds 2024 2024 Totsl Total 2023 Recei Donations Fabrlc Donallon Bank & Deposit Interest Invest Income Slschool IGulldl Thursday & Dandng club8 22822 1563 24385 24385 24239 226 839 226 839 2556 719 1967 2558 25450 2556 28006 26933 Use of Premlses Sale of Assets Sale of Investments Grants 470 470 825 Avlva ¢ash Jlc Cos Small Grants 2874 979 2B74 979 Receipts from Trustees Tot41 Recelpts 29773 25S6 32329 27802 ments Costs of generatlng funds Charllable acuvilies Governan¢e costs 110 24897 110 24897 121 18776 Payments 25007 25LK)7 18897 Purchase of invgstmonts Bank int relnvested 839 839 719 S15Ghool IGuildl Thursday & Dancing 2108 2108 2141 Total ments 25846 2108 27954 21757 Excess of receipts over paymonts forthe year tOr¢ trnnsfers 3927 4375 8045 transfer James Brown FurKJ -1000 Excess of recelpts over payments for the year -101JO 4375 6045
PORTKNOCKIE PARISH CHURCH statement of Balances As at 31st D9Mber 2024 Unve$tl¢ted DBslgnatgd Endowment Total Totsi Fund8 Funds Bank & Dgposlt balances Bank& deposlt balance I0 W2479 Movement in ar. Excess of receipts over paymgnts forthe yesr d376 8045 Bank & deposit bÈl8n¢e¥ thd 35148 17L 36854 32479 InstMents at marketval Icosl £ 147811 12113 12113 24203 A¥sets GIftAld Rgoefvablg 610 810 Uabllltlg9 Th8 awunts Mre approved ty thé lQk Se86kxV CNigregthn81 Board on .... . . For and on behalfof Ihe KITk Sesslon i CregaI1 Board Sosslon Clerk
Unrestriet¢d Funds 2024 End¢)wment Funds Fund8 2024 T¢tsl TotAI 2023 Analysls of Donaflons WFO Schamè I non glftald ) GWtAld DIatiOnS Tox Ro¢overed on ¢35ftAd Donalti Ordinary OffgrfNJs l op6n plata} Other Offerlrtgs.D8Offts et 3176 9713 3176 9713 4343 2766 2824 3670 10031 4150 2727 F8brfc (IDnation 1563 24385 2438S 24239 Anal ofPayments Colts of 9¢vatIng FurKI8 Env•10¥ 110 121 110 110 121 Charllable activie8 (Gross M&M £183431 kg88 Mlnistrlos & Ml881on Alloeatlon Prasbytary Du8¥ I In¥estnient£36841 1VacAlowa £70111 6668 702 5731 702 PulpllSUpY Olher Slallkng eoots Hallkepper Fabrfe r•palrs & M$lntenance NeBI & Upht In8uranc Equlpment M8n¥e RepalT8 Manse hea¥ng Mlsc eXp•nS PrfntIng,Statlon¥nd po¥tHg9 Denationl 1 ¢olb¢ltty)$ 3941 330 1221 6089 2252 1954 1979 3688 30 1270 1B64 1845 1871 244 20 39 90 330 1221 2252 1979 145 14S 938 6BO 1670 24897 24897 18776 Govèman¢a Go¥ts IAdèp8nden1ornlne15 tee6 Other paym?nts Bank inl relnve8ted Purchase oflnvestm8nts 839 25846 719 19616 25846
PORTKNOCKIE PARISH CHURCH Notes to the Accounts Trustee Remuneratlon and Related Party Transactlons note 1 No trustee has recelved relmburnement of expenses durlng the year. No trustee or a person rejated to a trustee had any peTsonal Intot in any ¢ontra¢t ortransactlon entefed Into by the charlty durlng the year. note 2 Movement In Fund8 at 1st Jan r¢¢elpts paents 2024 Transfvr At 31 dec 2024 Unrestrkted funds D&signated Danclng club De8lgnaled Sunday school fund Designated Thur$d8y Club D¢signateol Gulld furKI 348 749 317 660 321 408 04 228 470 1258 2556 -2108 1706 0on•ral fund 30221 29T13 -25846 1¢J)O 35148 31479 -27954 1000 36854 Restrfcted fund$ Endowment Fund Tho Jamès Brown Fund 1000 -1000 -10tsJ total funds 3247 32329 -27954 36854 Purposes of Des)gnated Funds Sunday school fund Thursday Club Gulld fund Danclng club Acs)unl hdd Separatety from Chwch FurbJ$ AoUnt hdd separately from ChLNch Funds Account hdd separ*ly from Church Funds A¢¢ount held separateiy from Chwch Funds Purposg of Endowment Fund Thls balance of £1000 was trdnsferred to the general fund and was used towards the upgrade of the church sound system1£1979). COS Small grants £979 £101)0. 10
M5nlstèrfs Stlpond All Church of Scotland C0ryJregalhS o)ntiil)ute to the Na0 SbpeTKI Fund whlch br5 the ¢o$ls of all minislerfs sbpends and eMpYS contributions for natlon81 jnsuran,penSIOn and housing and loan furKJ. Mlnislerfs stlpends are paid in ac¢ordance with the national stipend scale , vthich is related lo years of seNlce. For the year under reviewthe minimum stipend was £ 31642 and the maxlmum stipend ( ln the 5th and subsequent years ) ££3884 Collections and payments to thlrd partlo$ 2024 2023 1320 Salvatton amy Moray food plus 280 200 Toial 320 Donatlons from General fvnd 818dKdlThur8day dub 200 250 Total 200 2SO Investm•nts At ¢ost Marf(etValue Markgt Value Avlva Sharo8 2613 shares x Ca8h alc 4.634 14761 12109 10554 2860 Consolldaled Fabrk Fund 10138 9659 Consolldaled Fabrlc Fw Revenue alc 1130 21689 23785 24203 11
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BYTHE CHURCH OF SCOTLAND GENERAL TRUSTEES CAPITAL ACCOUNT 2024 2023 Credit BalanS held at 31st December at cost 6928 6928 Market Value of Balances at 31 st December 10138 9659 REVENUE ACCOUNT Credlt Balance at 31st December Consolldatsd Fabrfc Fund - Revenue Alc Credit Balance at 31 st December 1534 1130 12
PORTKNOCKIE PARISH CHURCH RECEIPTS and PAYMENTS AccouKr Unresilcted Deslgnatod Endowment budget budget budget 2026 2020 2026 Total 2026 Actual 2024 Recel ts Donations Fabric donatlon Legacles Fundralsing evenl818pecial collectton8 Bank & Deposll Interest Invest InGome Slschoal IGulldl Thursday & Dan¢lng 21000 21000 21842 1583 300 680 226 839 2566 1(M)O 200 8rKI 1000 200 800 2000 23500 2000 25000 28008 Use of Premise8 Sale ofAssets Sale of Invè8tments Gran18 Recelpt8 from Trustsos 500 470 Avbva ca8h 81¢ COS small Grants 2874 979 1500 1000 Total Rèeèlpts 2000 27000 32329 Cosls of generatlng fLnd8 Ch8rllable acllvilles ¢)vemance cost8 Other paymen15 Slschool IGulldl Thur¥day & Danclng Total ments 100 24000 100 24000 110 24897 800 839 2108 27954 1750 1760 175D 26650 24900 Excess of Recelpts over P•yments for the year tsgfore transfers 600 850 4375 transfer Excess of R?celpts over Payments for the year B50 4375 13