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← Church of Christ Portknockie

2025-12-31-accounts

Church of Christ Portknockie

FINANCIAL STATEMENTS

31 December 2025

Charity Number SC039127

RITSONS

Chartered Accountants 26-30 Marine Place Buckie Moray AB56 1UT

CHURCH OF CHRIST PORTKNOCKIE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2025

The Trustees have pleasure in presenting their report and the unaudited financial statements for the year ended 31 December 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Church of Christ Portknockie Charity registration number SC 039127 Current Trustees Pastor/Leader Stewart Gray Secretary Vacant Position Treasurer Iain Pirie Trustee William Mowat

Contact Address Iain Pirie 14 Admiralty Street Portknockie Moray AB56 4NB

Independent Examiner C McGregor CA, MAAT 26-30 Marine Place Buckie Moray AB56 1UT

Recruitment and appointment of Trustees

The trustees of the Church are the leader, treasurer and secretary.

Governing document

The Church is administered in accordance with the deeds of the constitution.

Charitable purpose

To worship God as a congregation and to promote the Christian faith, as laid down in the word of God, and to help the local community in general.

CHURCH OF CHRIST PORTKNOCKIE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2025

Activities and achievements

Every Sunday throughout the year two services were held at 11am and 6pm.

Friday evening bible study and prayer meeting, Easter and Christmas services are held with invitations distributed.

Missionary gifts were given to:-

Kerusso Trust Moray Life Challenge Scotland For Jesus Slavic Gospel Faith Mission

Trustee remuneration and expenses

There are no remunerations. The trustees give of their time freely, in the service of the Lord.

Planned Developments

It is intended to get new chairs for the Church.

Reserves

As a result of the surplus of £4,149 (2024: £1,904) from the main activities for the year, the charity held unrestricted cash funds of £98,763 (2024: £94,614).

Approved by the Church Council and signed on their behalf

Stewart Gray

Principal

Date 11 March 2026

CHURCH OF CHRIST PORTKNOCKIE

INDEPENDENT EXAMINER’S REPORT TO TRUSTEES OF CHURCH OF CHRIST PORTKNOCKIE

YEAR ENDED 31 DECEMBER 2025

Independent Examiner’s Report to the Trustees of the Church of Christ Portknockie.

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 4 to 6.

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 Accounts (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

The 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 the evidence that would be required in an audit, and consequently. I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of the examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed by:

Christine McGregor

C McGregor CA, MAAT Independent Examiner

Date:

12 March 2026

CHURCH OF CHRIST PORTKNOCKIE

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 31 DECEMBER 2025

Note 2025 2024
£ £
RECEIPTS
Weekly offerings 17,396 20,333
Missionary offerings 1,121 1,011
Other services 52 51
Donations 300 1,470
Virgin money rebate 2 2
----------------------------- -----------------------------
18,871 22,867
----------------------------- -----------------------------
PAYMENTS
Payments for Charitable activities:
Electricity & gas 1,120 2,232
Church Insurance 1,484 1,360
Sundry expenses 397 360
Postage and Stationery - 215
Advertising 79 -
Repairs and Renewals 467 10,843
Travel expenses – speakers 2,695 1,590
Accountancy fees 355 338
Missionary gifts 8,125 4,025
----------------------------- -----------------------------
Total Payments 14,722 20,963
----------------------------- -----------------------------
----------------------------- -----------------------------
Surplus for the year 4,149 1,904
========= =========
All funds are unrestricted.

CHURCH OF CHRIST PORTKNOCKIE

STATEMENT OF BALANCES

AS AT 31 DECEMBER 2025

Note 2025 2024
£ £
Bank and Cash in Hand as at 01/01/25
Current account 82,921 78,003
Missionary account 11,659 14,673
Sunday school account 34 34
------------------------------ -----------------------------
94,614 92,710
Surplus for the year - main activities 4,149 1,904
---------------------------------- ----------------------------------
Closing Balances as at 31/12/25 2 98,763 94,614
========= =========

Assets

The church building and contents are owned by Church of Christ Portknockie and are used and managed by the Church Council, who pay the annual insurance premiums.

Approved by the Trustees and signed on their behalf

Stewart Gray

Chairman

Date 11 March 2026

CHURCH OF CHRIST PORTKNOCKIE

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED TO 31 DECEMBER 2025

1. Accounting Policies

Accounting convention and policies

The accounting policies adopted on the preparation of these accounts are laid down by the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

Taxation

The Trust is a registered charity and is therefore exempt from taxation.

Legacies and donations

Legacies and donations are included in the financial statements when receivable and on an accruals basis to the extent that such sums can be reasonably quantified.

2. Cash at bank and in hand

2025 2024
£ £
Current account 93,073 82,921
Missionary account 5,656 11,659
Sunday school account 34 34
----------------------------- -----------------------------
98,763 94,614
----------------------------- -----------------------------