THE CHURCH OF SCOTLAND
Receipts and Payments Account.
PORTKNOCKIE PARISH CHURCH ACCOUNTS
| CONGREGATIONAL NO: | 352092 | |
|---|---|---|
| ScottishCharityNo | SC | 014485 |
For the Year Ended 31st December 2025
Reference and Administrative Information
Charity Name ; Portknockie Parish Church of Scotland Charity Registration Number : SC 014485 Congregational Reference No: 352092 Contact Address 3 Station Court Portknockie Buckie AB56 4 LW.
Congregational Board Members
Mr David Anderson, Mrs H Trundle
Kirk Session Members
Mr G Sinclair,Mrs M.Ritchie,Mrs L.Wood, Mrs Heather Reid. Mr David Hendry, Mrs N. Myles,Mrs Lorna Sinclair
Church Treasurer : David P Hendry 2000 Session Clerk : Mr George Sinclair 01/12/2019 Clerk to the Congregational Board : Mrs Heather Reid “2007 Minister : Intrim Moderator Appointed Rev Louis Bezuidenhout 07/12/2021
Independent Examiner : David Anderson Chartered Accountant Bankers Clydesdale Bank PLC Cluny Square Keith. 2
Trustees ' Annual Report
Year ended 31st December 2025
Structure , Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution Model Deed.
Recruitment and Appointment of Trustees.
Members of the Kirk Session and the Congregatational Board are the charity trustees. The Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills . The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church,to become members ot the Board .Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next stated Annual Meeting.
Organisational Structure
The Congregational Board and Kirk Session are chaired by the Minister and normally meets on a Bi-monthly basis ( except during holiday periods) during the year.Certain duties and responsibilities are delegated to Board and Session members as appropriate.The Kirk Session is responsible for the spiritual affairs within the church.
Objectives and Activities
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The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity.It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national church, it acknowledgesa distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland througha territorial ministry.It co-operates with other Churches in various ecumencial bodies in Scotland and beyond.
Details of other activities Relating to Portknockie Parish Church
Sunday service of worship on a weekly basis Sunday school, Thursday Club for Primary 5-7 children, Church Guild, Prayer Group Tuesday film afternoon,Craft Group, Cuppa and book and Country dancing , were regular activities during 2025 The Childrens annual Christmas service which included their Nativity play was performed to a full church congregation on christmas eve .
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Trustees' Annual Report ( cont)
Year ended 31st December 2025
Achievements and Performance
Session Clerk Report (4a) Attached Minister report Vacant N/A
Intrim Moderator appointed 07/12/2021
4
George
Report by Session Clerk
Overall, we were able to look back on a positive year for our Church in 2025.
Our Interim Moderator continued to lead and inspire us through his services, compassion and wise counsel. Our congregation was supported through our care for each other and our pastoral networking. We continued to maintain a high profile in our community through our mission work. Over the year, all of our groups continued to meet and provided company, friendship and support for a range of people of all ages. Involvement with local children continued to be a major feature of our work and we really do owe a great debt to those who lead our children’s ministry.
‘in 2025, following a review of our activities in 2024, we started collecting foodstuffs and other items for the local Salvation Army which provides help for individuals and families in need. This initiative was well supported by our congregation over the year and the response to a Christmas appeal was magnificent.
in terms of our buildings we will have fairly major work to do to repair the external wall on the south side of the Seafield Hall. In addition, we would aim to upgrade the hall kitchen in due course. The recording of services has been successfully trialled.
A major feature of the year was our continued work on our planned Union with Findochty Church. A joint event was held in February when the congregations were’able to articulate their hopes, aspirations and concerns relating to the Union. As a result, different tranches of feedback were given in order to help build hopes and reduce any fears individuals might have in respect of this change. It is our intention to unite early in 2026 and we do so with high hopes and, indeed, with an expectation of a successful Union.
Unfortunately, we ended the year with major concerns following on from the General Assembly decision in 2025 which will remove the vacancy allowance from churches, like our one, which is in vacancy but not in a position to call a Minister. This will inevitably impact in 2026 and so we ended the year with a sense of uncertainty, as we strive to continue to) serve God’s purpose in our local area.
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07/01/2026
Trustees' Annual Report( cont)
Year ended 31st December 2025
Achievements and Performance
Session Clerk Report Attached (4a)
Minister report N/A
Financial Review See below
Income
The main principle source of income is through the weekly offerings and donations.
Total Income for 2025 was £27703. less( £2212 Designated funds )= £25491. ( 2024= £29773 ).
Offerings - Gift aid - £9774, FWO £3072, Open plate £3899 . Total £16745 ( 2024 £15655).
An increase of £1090 was recorded for 2025 on the weekly offerings a 7% increase on the previous year. Open plate giving increased this year by £1133, free will decreased by £104, gift aid donations increased by by £61.
The number of Gift Aid donors for 2025 was 16 ( 4 by Standing order monthly ) The number of Freewill Donors with regular giving envelopes for 2025 was 9.
Misc Donations decreased by £126 (£1643 2025 - £1769 2024). These donations were received from the Monthly Cuppa/book afternoons,film afternoons,dancing group, craft group, guild and others. A valuable financial contribution from the community and other hall user groups . = :
£2453 was reclaimed in Gift Aid from HMRC in 2025 a decrease of £8. 2024 (£2461). £1913 was reclaimed from HMRC as part of the SGDS an increase on of £31. 2024( £1882).
Bank interest and Investment Income £291 and £968 for 2025 = £1259 an increase of £199 . 2024 (£221 & £839 = £1060).
Donations to Charities and others 2025 £608. ( 2024 - £680).
Rent of Premises Church And Hall - (Funerals/Hall users 2025 : £870 an increase of £350 . ( £520 2024),
Expenditure
£25095 Less designate expenditure £1390 = £23705.
Total
Donations to Charities and others 2025- £608.
Fabric repairs 2025
Manse :
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Church|:|
|Repairs|£250|Roof|repairs|£250|
|Hall|:|Repairs|£932|Roof £492,|Pat Testing|£86,|Shelving|£108,|Door £186 And|Boiler service|£60.|
|Planned|2026|commitments.|
|Church|No|Planned|Works|apart from|from|routine|maintenance.|
|Hall|Upgrading|of the|kitchen|is|planned|
|North|Wall|Exterior|and|interior wall|requires|attention|.|
|Grants|funding|is|to|be|explored|towards|meeting|the|cost|of|this|project|also|
|Fund|raising|activites|are|to|be|encouraged|In|2026|to|continue|to|help|finance|these|repairs|and|planned|works.|
|As|part|of Church|of Scotland|Planning|for|the|future|all|church|buildings|are|to|be|inspected|for|
|for|their|future|usages|,|any|report|may|therefore|impact|on|any|capital|repairs|going|forward.|
|The|Trustees|are|pleased|to|report a|surplus|on|the Accounts|for|2025|(|£2608.00|).|
|They|are|also|aware|that|it|is|vital|to|control|all|expenditure|and|ensure|that|all|costs|are|covered|on|an|annual|basis.|
|Reserves|policy|
|It|is|the|Trustees’|policy|to|hold|funds|of approximately|12|months|expenditure|Including|designated|funds.|
|Current|A/c|£26423|
|Deposit A/c|£10511|Reserve|for future|contingencies|Church|and|Hall.|
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At the year end the Church held unrestricted funds of £36935.
In 2026 Portknockie church and its linkage partner Findochty are to enter into a union. This will obviously alter the financial report and accounting for 2026.
The Trustees are grateful to all for their continued support to the church both financially and in other ways.
4 (2)
Trustees’ Annual Report( cont )
Year ended 31st December 2025
Statement of Trustees’ Responsibilities
The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment ( Scotland) act 2005,the Charities Accounts ( Scotland ) 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 safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf .
Mr G Sinclair
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Session Clerk George Sinclair
date 4. / a 4)o
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(Receipts and Payments Accounts)
SC 014485
Independent Examiner's Report to the Trustees of Portknockie Parish Church
| report on the account's of the charity for the year ended 31st December 2025 which are set out on the enclosed pages
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities (Scotland )Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under section 44 (1)( c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention ( other than disclosed below* )
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1 which gives me reasonable cause to believe that in any material respect the requirements : to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name __ David Anderson Anderson
David Anderson Anderson Daytal Anolersow Date \a\ 4 | Vo Chartered Accountant 26-30 Marine Place Buckie AB56 1UT
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PORTKNOCKIE PARISH CHURCH RECEIPTS and PAYMENTS ACCOUNT Year ended 31st December 2025
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|---|---|---|---|---|---|---|---|
|Unresticted|Designated|Endowment|
|Funds|Funds|Funds|Total|Total|
|2025|2025|2024|
|Receipts|
|Donations|23362|23362|24385|
|Fabric|Donation|
|Bank &|Deposit|Interest|291|291|226|
|Invest|Income|968|968|839|
|S/school|/Guild/|Thursday|&|Dancing|2212|2212|2556|
|clubs|
|24621|2212|0|26833|28006|
|Use|of|Premises|870|870|470|
|Sale|of Assets|0|
|Sale|of|Investments|Aviva|cash|a/c|0|2874|
|Grants|Cos|Small|Grants|0|979|
|Receipts|from|Trustees|0|0|
|Total|Receipts|25491|2212|0|27703|32329|
|Payments|
|Costs|of generating|funds|114|114|110|
|Charitable|activities|22623|22623|24897|
|Governance|costs|0|
|Payments|22737|0|0|22737|25007|
|Purchase|of|investments|968|968|839|
|Bank|int|reinvested|0|0|
|S/school|/Guild/ Thursday|&|Dancing|1390|1390|2108|
|Total|payments|23705|1390|0|25095|27954|
|Excess|of|receipts|over|payments|
|for the year|before|transfers|1786|822|0|2608|4375|
|transfer|0|0|0|0|0|
|Excess|of|receipts|over|payments|
|for the|year|1786|822|0|2608|4375|
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PORTKNOCKIE PARISH CHURCH Statement of Balances
As at 31st December 2025
| As at 31st December 2025 | |||||||
|---|---|---|---|---|---|---|---|
| Unresticted | Designated | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | |||
| Bank & Deposit balances | |||||||
| Bank& deposit balance b/fwd |
35149 | 1706 | 0 | 36855 | 32479 | ||
| Movement in year: | |||||||
| Excess of receipts over payments fortheyear |
1786 | 822 | 0 | 2608 | 4375 | ||
| Bank & deposit balances c/fwd |
36935 | 2528 | 0 | 39463 | 36854 | ||
| Investments atmarketvalue | 18941 | 18941 | 12113 | ||||
| (cost £ 15729 ) | |||||||
| Assets GiftAid Receivable |
567 | 567 | 610 | ||||
| Liabilities | 0 | 0 | 0 | 0 | 0 |
The accounts were approved by the Kirk Session/ Congregational Board On ....:M.... tae
For and on behalf of the Kirk Session / Congregational Board
George Sinclair <sgdarate‘aoo ta bea sie esata ea eo nis e u"ajcibe ie alt mnshiiaineTaSiona ant Session Clerk Dovid Hendry sduiiwix diva din/etea'e eas vale eorgulsiaree Visebie Me Mane dh Gees tadioninnceenie Treasurer
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Des.|Endowment|
|Funds|Funds|Funds|Total|Total|
|2025|2025|2024|
|£|£|£|£|£|
|Analysis|of|Donations|
|WFO|Scheme|(|non|gift|aid|)|3072|3072|3176|
|Gift Aid|Donations|9774|9774|9713|
|Tax|Recovered|on|Gift|Aid|Donations|4366|4366|4343|
|Ordinary|Offerings|(|open|plate)|3899|3899|2766|
|Other|Offerings|,Donations|etc|2251|2251|2824|
|Fabric|donation|0|0|1563|
|23362|0|0|23362|24385|
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|||||
|---|---|---|---|
|Analysis|of|Payments|
|Costs|of|generating|Funds|
|Envelopes|
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Envelopes|114|114|110|
|114|0|0|114|110|
|Charitable|activities|
|(Gross|M&M|£16126)|less|(|Invest/Rent|£1435)|
|Ministries|&|Mission|Allocation|(|Transition|funding|£3358|)|11333|11333|5668|
|Pulpit|Supply|818|818|3941|
|Presbytery|Dues|823|823|702|
|0|
|Other|Staffing|costs|Organist|450|450|330|
|Hallkeeper|1248|1248|1221|
|Fabric|repairs|&|Maintenance|1580|1580|5089|
|Heat &|Light|2532|2532|2252|
|Insurance|2116|2116|1954|
|New|Equipment|0|1979|
|Misc expenses|278|278|145|
|Printing,Stationery|,|CCLI|837|837|936|
|Donations|/|collections|608|608|680|
|22623|0|0|22623|24897|
|Governance|costs|
|Independent|examiners|fees|0|0|0|0|0|
|0|0|0|0|0|
|Other|payments|
|Bank|int|reinvested|0|0|0|
|Purchase|of|investments|968|968|839|
|23705|0|0|23705|25846|
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PORTKNOCKIE PARISH CHURCH
Notes to the Accounts
Trustee Remuneration and Related Party Transactions
note 1 No trustee has received reimbursement of expenses during the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
note 2 Movement in Funds
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|||||||||
|---|---|---|---|---|---|---|---|
|atistJan|receipts|payments|Transfer|At 31|dec|
|2025|2025|
|£|£|£|£|£|
|Unrestricted|funds|
|Designated|Dancing|club|317|734|0|0|1051|
|Designated|Sunday school|fund|660|555|-451|0|764|
|Designated|Thursday|Club|321|332|-220|0|433|
|Designated|Guild|fund|408|591|-719|0|280|
|aGL)||«|8|
|General|fund|35149|25491|-23705|0|36935|
|;|
|36855|27703|-25095|0|39463|
|Restricted|funds|0|0|0|0|
|00|
|00|
|asees|
|total funds|___a3685527703,-25095_|CCG.|
|PurposesDesignatedof|Funds|
|Sunday school|fund|Account|held|separately from|Church|Funds|
|Thursday|Club|Account|held|separately|from|Church|Funds|
|Guild|fund|Account|held|separately|from|Church|Funds|
|Dancing|club|Account|held|separately from|Church|Funds|
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Minister's Stipend
All Church of Scotland Congregations contribute to the National Stipend Fund which bears the costs of all minister's stipends and employer's contributions for national insurance,pension and housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale , which is related to years of service. For the year under review the minimum stipend was £32443 and the maximum stipend (in the 5th and subsequent years ) £ £39,856
| Collections and payments to third parties |
2025 £ |
2024 £ 480 |
|
|---|---|---|---|
| 250 | |||
| Feeling Blue | 108 | ||
| Unicef | 0 | ||
| Total | 358 | 480 | |
| Donations from General fund | |||
| S/school/Thursday — club | 250 | 200 | |
| Total | 250 | 200 | |
| Investments | At cost | MarketValue | MarketValue |
| Aviva Shares | |||
| 2767 shares x£6.842 | 15729 | 18932 | 12109 |
| Cash a/c | 9 | 4 | |
| Consolidated Fabric Fund | 6928 | 10627 | 10138 |
| Consolidated Fabric Fund | 1635 | 1534 | |
| Revenue a/c | |||
| 22657 | 31203 | 23785 |
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;
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITALACCOUNT | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Credit Balances held at 31st December at cost | 6928 | 6928 |
| MarketValue of Balances at 31st December | 10627 | 10138 |
| REVENUE ACCOUNT | ||
| Credit Balance at 31st December | 0 | 0 |
| Consolidated Fabric Fund - Revenue A/c | ||
| CreditBalanceat31stDecember | 1635 | 1534 |
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