THE CHURCH OF SCOTLAND
AUCHTERDERRAN KINGLASSIE
PARISH CHURCH
Congregation No. 251488
Charity No. SC 031143
YEAR ENDED 31ST DECEMBER 2024

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Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
Section 1
Trustees Report For 2024

Page 3
Auchtsrderran Kinglassie Parish Church
Year Ended 31st December 2024
Trustees, Annual Report for ygar ended 315t C)e¢ember 2024
Refgrence and Administrative Inforniation
Charity Name Church of Scotland Auchterderran Kinglassie Parish Church
Charity Registration Number
SC 031143
Congregation Reference No.
251488
Contact Address
Trustees
Members of the Kirk Session are the charity trustees.
Governlng Document
The Church is administered in accordance with the terms of the Unitary Deed.
Recruitment and Appointment of Trustees
Members of the Kirk Session arè the charity trustees. The Kirk Session members are drawn from the
elders of the ¢hur¢h and are chosen from those members of the Ghur¢h who are considered to have
the appropriate gifts and skills. The Minister, who is a130 a member of the Kirk Session 13 eleded by
the congregation and inducted by Presbyiery.
The below named acted as trustees for all or parl of the petiod covered by the attaGhed aGGounls, and
UP lo Ihe dale on which they vieie sianed
Principal Office Bearers
Minister
Session Clerk
Treasurer

Page 4
Auchtsrderran Kinglassie Parish Church
Year Ended 31st December 2024
Independent Examiner
Bankers
Royal Bank of Scotland
Rosslyn Street
Kirkcaldy
KYI 3HW
Organisational Structure
The Kirk Session, which meets a minimum of five times a year, is responsible for spiritual affairs aryj
temporal (material) affairs of the Church. Certain responsibilities are delegated to various committees
who report to the Kirk Session.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, ref¢ymed in Irarjrtion and P￿$bYterIan in polity. It exists
to glorify God and to work for the advan￿Ment ofchrsst's Kingdom throughoLrt the wodd. As a national
church it acknowledges a dislinctive call and duty to bring the ordInan￿S of religion to the people in
every parish in Scotland through a territorial ministry. It co-operates wth other Christian churches in
vanous ecumenical bodies in Scotland and beyond.
Achievements a n d Perfomiance
Church
As the church moves lowards a prowsed new cluster arrangement the sèrvice pattem
has cthanged during the year. On the first Sunday of each month there is a 'tradilional°
service at Kinglassie Church, with a café church held al AuChterde￿an on the secoTr
Sunday On the third Sunday there is a joint seNice with St. Serfs Lochgelly which
rotates around the four church buildings in the duster. The remaining Sundays rotate
be￿een serviGes at Kinglassie and Au¢hterderran with a ￿mMuni0n service being held
monthly on the last Sunday of each month.
Attendance at services at Kinglassie and Auchterderian is in the order of 40
persons.
In addition to the above Ihe church also holds a monthly conlemplab'on and healing
seNice, weekly bible study sessions, a weekly prayer meeting and a 'phone based
prayer circle.
A number of fundraising events have been held during the year. These included:_
2 fayres I coffee mornings in the Mitchell Hall at Kinglassie.,
a number of ccthmunity film events:
2 ￿lIIdhs.
In addition to the above the church has also hosted a well attended Mini Highland Games
and had a presence, by way of a staffed 8t211, at the Bowhill Highland Games allowing
visitors the chance to interact with the minister 2nd church members. These events allow

Page 5
Auchterderran Kinglassie Parish Church
Year Ended 31¥t December 2024
the church to reach oul to those who would not nomially attend services.
Gulld
The parish branch of the Guild continues to meet in the church hall at Auchterderran on
a Monday aftemoon (once per month in the summer months and twice a month during
the autumn, winter and spring). Typically, fifteen plus persons attend, drawn from church
members and the wider community. Meetings follow one of two basic formats, either
featuring input from guest speakers or those which allow members a chance to share in
fellowship.
While the Guild forms part of the larger Church of Scotland Guild, promoting and
supporting a variety of Christian projects both in the UK and abroad, it also raises I
donates substantial and much appreciated funds to support the work of the church in the
parish, while its open evenls attract many who do not nomially attend services adding
to Ihe church's oulreach mission.
Choir
The choirmeets in the church hall on a Tuesday evening wilh some 12 singers from both
churches regularly attending. In addition to providing support at servI￿S al both
churches, the choir has also supported the mission of the church by visiting local care
homes.
In its guise as the Auchterderran and Kinglassie Singers it has also performed a night of
1960's music and led a Christmas sing along. Both evenls were well supported with a
substanlial proportion of the audiences not being regular church attendees, again
supporting the church's outreach mission.
Drop-ln
A community drop-in operates on a Tuesday be￿een 11 am- 1 pm providing a free soup
and sandwich lunch as well as access to foodbank referrals along wrth other reSoUr￿S
and advice. General attendance is be￿een 40 and 60 persons.
The drop-in is an autonomous group with the majority of its volunteers being either
regular church attendees andlor Guild members. The church minister also regularly
attends the sessions and the interaction that this allows with the community is seen as
forming an important part of the church's mission.
Financial Review
The parish holds three bank accounts. The principal fund is the General Account, wilh all regular income
being paid into this account and all regular expenditure being met from it. The major sources of income
lo this account remain Gift Aid offerings (either directly to the account or by way of Gift Aid envelopes)
and Free Will Envelopes, although monies claimed from HMRC, hall lets and fund raising events also
made signrficant additions to the income.
A total of 30 persons currently Gift Aid their donations allowing us to claim £4.998.03 from this source
over the year_ The total figure reclaimed for HMRC being boosted further by donations l offenngs
reclaimed under the GiftAid Small Donations Scheme.
The other accounts held are the Fabric Fund (see notes below} and the interest-bearing Organ and
Emergency Fund (see notes below) the latter setving as a holding fund for some reserve funds and
designated funds.
The GeneralAccount budgel antittipated a deficit for 2024 ofsome £2,680. The actual expenditure
was £57,858.53 which was offset by an income of £58,193.99 representing a small operating surplus
on that account of £335.46, although it must be recognised that the sum of £560.00 from the fabricfund
was used to meet a repair bill.

Page 6
Auchterderran Kinglassle Parish Church
Year Ended 31st December 2024
The accounts were examined by
£225.00
His 198 for the service was
11 has been the Trustees, policy to hold reserves of approximately six months expenditure, including
both un-reslricled and designated funds. The reserves were depleted during the Covid pandemic, and,
to eate, finan￿5 have not allowed them to be returned lo previous levels. Al the end of2024 the church
held total unrestricted fL¢nds of £14,401 .54 and designatedlrestricled funds of £38,517.91 held locally.
The total of unreslricted funds represents a reserve equivalent to approximately 3 months expenditure.
Delails of other investments and funds are set out in the Appendix to this document.
Statemenl of Trustees, Responsibilitiès
The Board of Trustees (members of the Kirk Session) must prepare financial statements which give
suflicienl detail to enable an appreciation of the transactions of the church during the appropriate
financial year. They are responsible for keeping proper accountirg 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 Iscotland) Act 2005, the Charities
Accounts (Scollandl Regulations 2Q06 {as amended) and the Regulations Anent Congregational
Finance approved by The General Assembly of The Church of Scotland. They are also responsible for
safeguarding the assets of the church and must lake reasonaUe steps for the prevention andlor
¢Jetection of fraud and olher irregularities.
Approved by the Truslees and signed on their behalf,
Session Clerk
Date

Page 7
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
Section 2
Annual Accounts 2024

Page 8
Auchterderran Kinglassie Parish Church
Year Ended 3181 December 2024
Independent Examiner's Reportto the Trustees of Auchterderran Kinglassie Parish Church
I report on Ihe accounts of the Charty for the year ended 31. December 2024 which are set out ¢
pages 9 to 16.
Respectlve respDn8lbllities of trustees and examiller
The charity's trustees are responsible for the proparation of the a¢counts in accordan¢e with the
Charities and Trustee Investment (Scotland) Act 20C¢5 and the Charities Accounts (Scotland)
Regulations 2006 (as amended>, arKI as set down by the Church of S￿tland own checklist for the
examination of congregational accounts.
The charity tnjstees oonsider that the audil requirement of Regulation 10{1)(dl of the Accounts
Regulations does not apply. It is my responsibility to examine the accounts as required under Section
4411)(cl of the Aci and to state whether particular matters have come to my attention.
Basis Of Indopondont Examinar's statom•nt
My thorough examination was ￿rrIed out in accordance with Regulation 11 ofthe Charlties Accounts
Iscotlandl Regulations 2006 (as amended). An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records. 11 also inGlude5
onsideration of unusual items 01 disclosures in the accounls and seeking explanations from the
Irustees concerning any such matters. The procedures undertaken do not provide all the eviden￿ that
would be required in an auéit, and consequently I do not express an audit opinion on the view given by
the accounts
Independent Examiner's statement
In Ihe course of my exarninalion, no matter has come to my attention:_
Which gives me reasonable cause to believe that in any material respect the requiiements to keep
accounting records in accordance with Section 44{1){a) of the 2005 Act and Regulation 4 of the
2DO6 Accounls Regulalions. and the preparation of accounts which accord with the accounting
records and Gomply with Regulation 9 ofthe 2006Accounls Regulations have not been met, or
To which, In my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reaGhed.
Signed.
Date.'_ 27" May 2025

Page 9
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
1. Overview
Unrestrlcted Restrlcted
Funds
Fund5
2024
2024
Total
2024
Total
2023
Income
Collections l Offerings
Donations I Contributions
Grants
Fundraising
Bank Interest
Investment Income
32,294.62
6,039.26
185.00
145.00
25,630.00
32,479.62
6,184.26
25,630.00
3,646.73
313.62
515.77
31.987.24
12,784.05
2,192.00
3,888.90
112.83
598.64
3.646.73
313.62
515.77
42,810.00
25,960.00
68.770.00
51.563.66
Rental of Church Hall
HMRC rebates IGiftAid & GASDSI
Proceeds from sale of investments
Other Receipts
4,576.85
7,256.91
4.576.85
7.256.91
25,000.00
5.406.06
5.914.25
7,020.48
0.00
5.740.20
25,000.00
2,704.21
2,701.85
Total Recelpts
57,345.61
53,664.21 111,009.82
70,238.59
Expendlture
Costs of General Activities
Payments to Church of Scotland- Giving For Growth
Payments Presbytery
Church ol Scotland Insurance
Energy
Repairs and Maintenance
All other general paymenls l Expenses
26.452.00
1,553.66
5.223.52
6,014.44
3,619.11
13,408.30
56,271.03
26.452.00
1.553.66
5.223.52
6.014.44
4.179.11
13.408.30
56.831.03
29.308.00
1.533.66
4.871.72
5,%6.74
1.516.48
10,603.00
53.799.60
560.00
560.00
Payments l Donations to 3rd Partie5
Grant Funded Work I Improvements
1.182.50
1.182.50
26,397.61
2,251.27
2,534.00
26.397.61
Total Expendlture
57.453.53
26.957.61
84,411.14
58,584.87
Excess of Receipls Over Payments
-107.92
26.706.60
26.598.68
11,653.72
Proceeds from sale of investments
25.000.00
25,000.00
Total operating surplus l Oeficit
-107.92
1,706.60
1,598.68
11.653.72

Page 10
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
General Account
2024
2023
Opening Balance
Income
£7,315.11
£58,193.99
£57,858.53
£7.650.57
£8,033.09
£68.446.56
£69,164.54
£7,315.11
Expenditure
Closing Balar)ce
Surplus/Deficit
335.46
-£717.98
Fabric
Opening Balance
Income
£2.778.78
£5,630.00
£26.957.61
-£2 4.81.?.l)U
£25,(￿.00
£20,(KKJ.00
£2,636.17
£2,954.18
£O.(K)
Expenditure
Net transfer from other acc's
Transfer from Cofs
Grant Income
£2.534.00
£2,358.60
£o.cK>
£0.00
Bank Bal @ 31112
£2,778.78
Unrestricted F'ds
Small Hall
Project
Cabinets
£2,537.17
£32.(X)
£67.00
£2,636.17
Designated & Emergency Funds
Opening Balance
Income Ilnterestl
Fund Raising Event5
Expenditure
From "Sunday Club"
Net transfer from other acc's
£16,226.88
£213.62
£3,729.78
£112.83
£0.
£1,679.20
£0.00
£0.00
£1,872.21
£24,220.00
£42,532.71
£0.00
£10,705.07
£16.226.88
Bank Bal @ 31112
Unrestricted
F'ds
A/V Funds
Fabric
Shed l Garden5
Children's
Mission
£6,750.97
£9,215.99
£24,Im.00
£93.54
£1.872.21
£700.00
MDF Fund
£42,632.71

Page 11
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
2. General Account
2024
2023
INCOME
Collections / Offerings
Gift Aid Istanding Order & Envelopes)
Freewill Envelopes
Open Plate
Penny Plate
Donations
General lexcluding Guild)
Designated For Fabric Fund
Designated For AIV Fund
Designated For Garden Fund
HMRC
Investment Income
Life & Work
Guild
Teas
Funeralslweddings
Fundraising
Hall Lets
Contributions
Misc.
Fundraising for 3rd Parties
Grant5
Transfers from Other Accounts
18,655.00
10,624.68
3,188.94
li.(KJ
18,301.00
10,927.40
2,703.84
55.00
2539.26
0.00
3,292.00
200.00
145.00
0.00
7,256.91
515.77
6,(K)3.75
788.30
7.020.48
598.64
329.(KJ
2,tNJO.00
1,028.92
1,273.93
3,646.73
4,576.85
1,500.00
399.(Kl
503.00
0.00
367.50
1,500.00
777.67
1,016.00
2.209.70
5,914.25
I,Ix)o.00
2,276.76
1,272.27
2,192.00
30.(K)
0.00
Total
58,193.99
68.446.56

Page 12
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
2024
2023
EXPENDITURE
Cofs -National Stipend Fund Allocation
Presbytery Fees
Ministers Expenses
Pulpit Supply
Heating and Lighting
Auchterderran Church Hall113028381
Auchterderran Church113028391
Kinglassie Church11302287 & 13022881
Fabric repair & maintenance
Insurance
Manse
Council Tax
Home Emergency Cover
Maintenance
26,452.00
1,553.66
1.612.50
91X).IJJ
29,308.(K)
1,553.66
1,785.26
810.00
2,638.84
3,084.55
291.05
1,726.14
5,223.52
1,854.00
3,281.36 111
831.38
1,303.28
4,871.72
2.482.78
429.51
2,421.88
401.18
1,892.97 121
213.20
Hall
Heating Service Hall
Cleaning Contract
Other
Admin Costs
FWO envelopes
Gift Cardslpresentations
Life & Work
Organ and Piano Tuning
Wi-FilZoom
Printer Lease
Copyright Licence
PilgfTrm Forum/Path of Renewal
Mission
Misc
90.(X)
2,480.79
180.98
73.45
96.42
loo.00
479.50 131
0.00
0.00
2,259.87
66.00
368.29
93.87
100.00
423.00
360.00
360.36
283.04
0.00
418.88
679.23
300.00
40.00
215.50
1,828.27
13,093.67
69.164.54
646.37
360.(KJ
3,595.14 141
703.00
405.IK)
Other
Transfer to Other Funds
s7￿58.53
Total Ordinary General Income
Total Ordinary General Expenditure
58.193.99
57,858.53
68,446.56
69,164.54
General Fund Surplus IDeficitl for year
335.46
-717.98

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Auchterderran Kinglassie Parish Church
Year Ended 315t December 2024
Notes
The sum shown as paid to Opus Energy re Achterderran Church reflected all payments made
to the firm in 2023 which included payments made with regard to the energy used be￿een June
and December 2022 that had not previously been claimed. Payments also included an issue
when Opus Energy wrongly made a duplicate direct debit request to the bank. The sum of
£727.88 was later refunded and is shown in the "Other Income" column of Ihe 2023 accounts.
Includes the purchase of dishwasher for the manse which was returned as being faulty. The
refund is shown under MIS￿lIaneOuS income (£399.00).
The expenditure reflects Ihe fact that the Church of Scotland raised 5 direcl debit requesls
during 2024 rather than the usual 4.
A major part of the spending was reflected by the need to obtain Energy Efficiency Certificates
for our 4 buildings al a total cost of £2,094 00.
3. Fabrlc Fund
Opening Balan
Income
2,778.78
60,315.00
63,093.78
60.457.61
2,636.17
Expenditure
Closing Balance
2024
2023
Income
Transfer from General Account re designated giving
Grant from Frfe Council - CARERS Funding
Grant from Frfe Council - Solar Panel Project
185.00
5,630.00
20,000.00
25,815.00
3,318.60
3,318.60
Transfer from Cofs Consolidated Fabric Fund -
Revenue Acc)
Transfers from Organ l Emergency Fund
25,000.00
9,500.00
60 315.00
0.00
624.00
3,942.60
Expenditure
Payment re Small Hall Project
Payments re general maintenance to fabric
Payments re CARERS Project works
Payments re Solar Panel Project
Purchase of garden benches
350.00
560.00
5.630.40
20,417.21
0.00
26,957.61
0.00
33,500.00
60,457.61
1,310.00
0.00
0.00
0.00
1,224.00
2.534.00
30.00
1,554.00
4,118.00
Transfers to General Fund
Transfers to Organ l Emergency Fund

Page 14
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
Deslgnatlon Of Funds
Unrestricted l allocated
Small Hall Project
Cabinets
2.537.17
32.00
67.00
2.329.78
382.00
67.00
2,636.17
2,778.78
By its nature, all monies held within the Fabric Fund are restricted in their usage and can only be used
towards Maintenan￿ and renewals to the fabric of church buildings, including the hall.
However, the use of some of the monies has been designated to be only available in support of SFecifi¢
tasks I projects, namely:"
Small Hall Project- grant money from Foundation Scotland to support work to provide a private
meeting room for the Tuesday Drop-ln and also office Spa￿ for general use.
Cabinets- donations to provide oak cabinets in the sanduary ofAuchterderran Church. To date
o cabinels have been procured and installed.
4. Desi
nated and Eme
enc Funds-
an and Emer
enc
Fund
Opening Balance 16,226.88
Income
35,905.83
52,132.71
9,500.00
42.632.71
Expenditure
Closing Balance
2024
2023
Income
Fundraisingfor AJV Fund
Transfer from General Fund re donations to AV Fund
Transfer from General Fun(1 re ¢Jonations to Gardening Fund
Moneytransferred from external Sunday Club account
Bank Interest
0.00
220.00
0.00
1.872.21
313.62
1,679.20
7,486.77
788.30
0.00
112.83
2,405.83
10,067.10
Transfers from General Account
0.00
1,500.00
1.554.00
13,121.10
Transfers from Fabric Account
33,500.00
35.905.83

Page 15
Auchterderran Kinglassie Parish Church
Year Ended 315t December 2024
2024
2023
Expenditure
Other
0.00
0.00
0.00
0.00
Transfers to Fabric Account
9.500.00
9,500.00
624.00
624.00
Designation of Funds
Unrestricted Funds
AJV Fund
Children's Mission
6.750.47
9,215.99
1,872.21
24.000.00
93.54
700.00
5,342.61
9,395.97
0.00
0.00
Fabric
Shed l Gardens
Minister's Discretionary Fund
788.30
700.00
42.632.21
16,226.88
The fund, which is an interest bearing account, provides a location for the storing of locally held
emergency funds and monies held for specyfic projects. namely'.-
AN Fund - monies raised to 5UPPOrt the purchase and installation of an audio-visual system in
Auchterderran Church. Consideration may also be given to the use of any surplus funds to
provide an audio-visual system in the church hall.
Money raised I donated to support work with children l young people.
An element of the sum of £25,000 which was realised from the sale of assets held with Ihe
Church of Scotland lo finance the solar panel project until such time as the grant money was
received. It is intended I hoped that this money can be re-invested at a later date, but a final
decision has been delayed until such time as a structural survey on Auchterderran Church has
been completed.
Shed l Garden - monies donated to support the purchase, fitting OLrt of a shed to the rear of the
chufch hall to support a community garden project. Surplus money may be used to purchase
gardening equipment and plants to support the project.
MDF - The Minister's Discretionary Fund- a sum set aside by Session to allow the minister to
make emergency payments to the needy.
S. Trustee Renumeration and Related Party Transactions
During the year, Rev Donald Lawrie, who is a member ofthe Church Session, was reimbursed for travel
and telephone l internet costs to the total of £1,612.501£1,785 26 for 2023), while the church paid the
manse council tax of £2,482.78 (£2.421.88 for 2023}.
6. Ministers Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which tears the costs of
all ministers. and employer's contributions for national insurance, pension and loan fund. Ministers.

Page 16
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
sb'pends are paid in a¢¢ordance wrth the national stipend scale, which is related lo Ihe years of setvice_
For 2024 Ihe stsrling point was raised to £31,642 moving to a maximum 01 £38,884 after five years
service.
The parish contribution is set in accordance with the nalional 'Gwing lo Grow" framework with monies
credited to the parish Gentrally in regard to endowment and glebe rental income deduct8J from the total
before the charge is levied on the parish. For 2024 the relevant fee payable by ihe parish after these
deduclions was £26,452.00. 1£29,308.QO for 2023).
7. Collectlons for Third Partles
In 2024 the followiry monies were raised by way of special events I collections on behaff of third
partres.'-
CHAS
£252.00
Christian Aid
£251,00
In addrtion. a further£100.IJO wa5 donated toCHAS and the sum of£100 00 wasdonated to the Bowhill
HTrJhland Games for allowing the church to have a presence at the event.
All receipts and donations wrth regard to third parties are recorded ¥Mthin Ihe'other Income" and'other
Expenditure. headings within these accounts.
The account$ wero approved by the Kir* Session on
Fnr and nr bph21f nf the KiTk session-_
hninister
Session Clerk
Treasurer

Page 17
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
Section 3
Appendix To Annual Accounts 2024

Page 18
Auchterderran Kinglassbe Parish Church
Year Ended 315t December 2024
Appendix
1. Funds Held On Behalf Of The Congregation By The ChurGh Of Scotland l General Trustees
The parish holds a number of investments which are managed on its behalf by the Church of Scotland
l General Trustees of the Church of Scotland. Some of the invesiments are available as general
reserves, whilst others are restricted funds.
2024
2023
Consolidated Fabric Fund- Capital Account
Funds Held at 318t December
100,120.57
95,387.42
Consolidated Fabric Fund- Rèvenuè
Opening Balan
Net Income
Withdrawal of Funds
Closing Balan
25,096.05
4,429.90
25 000 00
4,525.95
21,321.00
3,775.05
0.00
25,096.05
The sum of £25,000 was withdrawn from the account to finance the solar panel project, as under the
temis of the contract I grant the work had to be paid for before the money could be released. It is
intended I hoped that this money can be re-invested at a later date, but a final decision has been
delayed until such lime as a structural survey on Auchterderran Church has been Completed.
Units
Held
Purchase
Price
Church of Scotland Investors Trust
2024
2023
Growth Fund
John and Janet Douglas Memorial Fund
15
95.70
87.45
40.05
Income Fund
Congregational Expenditure
202
2,234.12
2,213.92
1,505.28
All funds held within the Consolidated Fabric Fund are restricted in their use_ Capital Funds may only
be used for fabric related projects for church buildings other than the manse Revenue Funds may be
used in support of fabric related projects in relation to church buildings, halls and manses and a small
number of specific non-fabric related spends relating to church buildings.
All funds held with the Church of Scotland Investors Trust. amounting to a total of £2.329.82, are
unrestricted funds.

Page 19
Auchterderran Kinglassie Parish Church
Year Ended 31st December 2024
2. Petty Cash
The parish policy is to avoid cash payments whenever possible and that all income and expenditure
should be credited I debited to or from the appropriate bank account. In line with this policy the treasurer
does not hold petty cash and there is therefore no requirement to maintain a petty cash account.