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.

Trt￿tee5 ' Annual Roport
Yèar ended 31st D•¢ember 2024
Structuro. Governance and Management
Governlng Documont
The Church Is admlnlstered in a￿d8￿ wlh the term8 ofthe Deed of Constllution
Model Deed.
Reeruitm*nt 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
cong￿gatIon are Invlled lo non￿nate 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 me￿Ing.
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 Sca￿1. Thursday Club for Prlmary 5-7 ch1[dr￿, Church Gulkl, Prayer Group
Tugsday film 8fternoon.CTaft Group,Cuppa and book and ￿ntry dancKw, were N￿ar acuvltles during 2024
The GNklren$ annual Chrfsthws 8eThke thetr Nalivty p*wa$ perfOrn￿ lo a fun chU￿h 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 ServI￿S 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$t Oecembor2024
Aehtevemerts and P8rfonnanea
s￿Slon Clerk
Rwrt Atta¢hed
(4al
Mlnlsttrr*port
Flnanclal Revlow
See l*tow laF141
Incom•
maln prfnclpl• sourcv oflncomg Is thmughlhevmkty offorfngs aThl donathTh.
Total Income for 2Q24was£29T1312023 £27802
ON•rfngs
Glftald. £9713. FWO £3176. Opon plats £2786. Tow £1566512023 £1642Bk
A docr8488 of£773 was record8d lar 2024 on thfrwookty offerlng8 a mlnus of 4.70% 00 thg prevloug year.
Op•n plats gfvlttg InCr￿S1d th18 by £39, Irqewlll do¢reas8d byE494. gtftald donatlons docr8a8ed by by £31&
The number ofGIftAld donors for 2024 waff 1814 bySt&ndlnq othr motthlyl
Th? numb•r olFreowlM Donorn wlth regu￿rgIVIng •nY•lopos frK2024was O.
MIBC DonatTort8 d¢CreaS￿ by £322 1 £1769 2024 -£2091 20231.
Th8s? donationj were r8C81ved from the Monlhly CupW¢)ok 8fteme4m.th allam¢￿0*￿4ft¢kn0 groum tyafigroup and ott￿.
A valuabl• flnAncL21 eonlrfbulkin from lh& commlmlty 8rKI ulhor W uwgmup5.
£2461 wa$ 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 Of*tyrsh￿ SLil•nvfor£928 forfopaSrn to tr*Church.
A1gg8ww8$ r8¢8￿ed 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
AValre*Jndwas ￿1¥•1 from LPWSof £928 loYArds th858 fBp*oJst& Total nBt ¢))StfLyrnpah5￿8
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> p￿￿￿ed Works
Upgrndl￿ olthB klt¢hon h pkmgd.
Grant& furrtlhvJ18 kTrb84*nd yr*ctaEO
As PBrtolChurch olScot*r#J Pthnnlng kfjihe hAL¥e Ill c1￿￿chI￿￿￿r458re for
ftythoirfutw• uwe5, Jny report m•ylhethre fth*&xl.
Tiust•H ir• pl4•$•d to r•port I sUry1￿ th•Accourt* lorWUI£437&001.
Tlwy•r• *0 aW4Y•tl￿1 kl¥ vltal tocontrol oll•xpBnthluro and￿￿￿•th￿tall ¢o¥ts•r•¢ovor•d o••n bJ•l•,
T￿liUS￿￿ li• grni•lulto forth•lr ¢tyAlrtu•d tho¢lKw¢hboth Ihw*Wly•nd lft*w•y&
R08wve• poll¢y
Itlo tho TnMtB¢S' poll¢y tr* P￿Id ¢l•pproxknat•ly9 montlo
8xpendllure Includthg doslwatod lttnds.
Atth•ywr•Thl th• Ghw¢h Wd unr•SIr￿(￿ts otEJ8148.TNsr•pr•MntsabrArt18 M￿th$ 6xp￿dI1Vy•.

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$ p￿sented with Ihose records. It also includes Consideratlon of any
unusual items or d15closures In the accounts, and seeks explanations from the trustees COn￿ming any
such matters, The procedure8 undertaken do not provide all evidence that would be reqUI￿d in an audlt,
and ¢onsequenlly I do not express an audit opinion on the view given by the a￿oUnts.
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 D￿ember 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 D9￿Mber 2024
Unve$tl¢ted DBslgnatgd Endowment Total Totsi
Fund8
Funds
Bank & Dgposlt balances
Bank& deposlt balance
I￿0
W2479
Movement in ￿ar.
Excess of receipts over
paymgnts forthe yesr
d376 8045
Bank & deposit bÈl8n¢e¥
thd
35148
17L
36854 32479
In￿stMents 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 C￿regaI￿￿￿1 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 DI￿atiOnS
Tox Ro¢overed on ¢35ftAd Donalti
Ordinary OffgrfNJs l op6n plata}
Other Offerlrtgs.D￿8￿Offts 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 activi￿e8
(Gross M&M £183431 kg88
Mlnistrlos & Ml881on Alloeatlon
Prasbytary Du8¥
I In¥estnient£36841
1VacAlowa￿ £70111
6668
702
5731
702
PulpllSUp￿Y
Olher Slallkng eoots
Hallkepper
Fabrfe r•palrs & M$lntenance
NeBI & Upht
In8uranc
Equlpment
M8n¥e RepalT8
Manse hea¥ng
Mlsc eXp•n￿S
PrfntIng,Statlon￿¥nd po¥tHg9
Denationl 1 ¢olb¢ltty)$
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
IAdèp8nden1o￿rnlne15 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
Into￿t in any ¢ontra¢t ortransactlon entefed Into by the charlty durlng the
year.
note 2
Movement In Fund8
at 1st Jan r¢¢elpts pa￿ents
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$
A￿oUnt 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 C0ryJregalh￿S o)ntiil)ute to the Na￿0￿￿ SbpeTKI Fund whlch
b￿r5 the ¢o$ls of all minislerfs sbpends and eMp￿Y￿S contributions for natlon81
jnsuran￿,penSIOn and housing and loan furKJ.
Mlnislerfs stlpends are paid in ac¢ordance with the national stipend scale , vthich is related
lo years of seNlce. For the year under reviewthe minimum stipend was £ 31642
and the maxlmum stipend ( ln the 5th and subsequent years ) ££38￿84
Collections and payments
to thlrd partlo$
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 Balan￿S 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