The Church of Scotland
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:
ALYTH PARISH CHURCH
RECEIPTS AND PAYMENT ACCOUNTS
FOR THE YEAR ENDED
31 DECEMBER 2025 Congregation No: 271596
Scottish Charity No: SC 000540
Alyth Parish Church of Scotland Trustees Annual report Year Ended 31° December 2025
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Reference and Administrative Information
_ Charity name: ALYTH PARISH CHURCH OF SCOTLAND Charity Registration Number: SC000540 Congregation Number 271596 Contact Address: Mrs Linda Messer 2 Isla Grove Alyth PH118HB ,
Trustees
Kirk Session Members
Mr Derek Colley, Mrs Margaret Colley, Mr Alan Fegan, Mrs Fiona Mitchell, Miss Elasaidh Mollison, Sir Andrew Ogilvy-Wedderburn (deceased 9" April 2025), Mr George Robertson, Mrs Olivia Robertson, Mr John Smith, Mr Steven Tait, Rev Alistair Cowper, Mr Bruce Ballentine, Mr David Robertson.
Congregational Board Members
Reverand Alistair Cowper, Mr Bruce Ballentine, Mr Steven Tait, Mrs Linda Messer, Mr John Smith (Property), Mrs Linda Messer, Miss Elasaidh Mollison (Safeguarding/Fundraising) Mr Danny Mackenzie, Mr George Robertson, Mrs Audrey Young and Mrs Ruth Jolly (Fundraising) Mr David Robertson
Both Mrs Young and Jolly are not Trustees
Trustees retiring as of 315t December 2025
Mr Graham Carr, Mrs Moira H Ferguson, Mrs Catherine Laird, Mrs MacFarlane, Mrs Elizabeth Norrie Mr Danny Mackenzie, Mrs Morag Thomson, Mr Graham Wands, Mrs Valarie Waring, Mrs Anne White
The Kirk Session Members and the Board Members listed will be standing for re-election as trustees at the Annual General Meeting on 29™ March 2026
Principal Office Bearers
Locum Minister Rev. Brian Ramsay Interim Moderator Rev Alistair Cowper Session Clerk Mr. Steven Tait Clerk to the Board Mr Bruce Ballentine Treasurer Mrs Linda Messer
Bankers
Independent Examiner
The Royal Bank of Scotland Mr Keith Glass Blairgowrie KWG Accountancy Ltd PH10 6AD Alyth PH11 8AN .
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Alyth Parish Church of Scotland Trustees Annual report Year Ended 31%t December 2025
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Structure, Governance and Management
_ Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in policy; 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 cooperates with other Churches in various ecumenical bodies in Scotland and beyond.
Achievements and Performance to Change
Reverand Brian Ramsey has been our locum minister for the year and has provided an excellent service, and our parishioners are enjoying his ministry, and he will continue for 2026. The Kirk Shop and the Kirk Christmas shop raised the astonishing sum of £13,856. We also have held a coffee morning and have been using the church to provide interesting story telling evenings.
We also have donated Christmas presents and have made donations to The Samaritan’s, AUGB (Ukrainian Charity) and Alyth Library as our Christmas Charities. The Church successfully disposed of the Manse which has increased our Fabric Reserves. These will be used to purchase a replacement Manse that will require less maintenance and upgrading.
Future Changes due to Presbytery Re-Organisation.
The Church of Scotland is now holding annual reviews of the respective Presbytery Plans, the most recent revision to the Perth Presbytery Plan, affects us as noted, The Churches of Kirkmichael Straloch & Glenshee are to become a Union with Rattray, which in turn will be a linked Charge with Alyth, at this time there is a desire to form a Union with Kilry (Isla Parishes) which is still not finalised and requires consultation and dialogue before and changes on this are made. This forms part of the Presbytery 5-year plan being submitted to 121. This is all deferred until all charge/s become vacant or in lieu of one of the charges becoming vacant the current Minister agrees to the changes taking place. This linkage / Union will reduce our costs associated with Ministerial expense as we will no longer have a full-time minister assigned to the parish. As noted, there is now a position of annual review, which encompasses building category status, at present we remain as a Category A building.
Financial Review
Strong earnings from the Kirk Shop again contributed to this year's receipts. These receipts were in line with last year’s record figure. A great coffee morning and a Christmas shop added to our funds.
The work on the clock is now complete although there are outstanding niggles that are still causing concern.
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The Church is administered in accordance with the Deed of Constitution (Model Form)
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Alyth Parish Church of Scotland Trustees Annual report Year Ended 31% December 2025
. Reserves Policy
At the year end the Church held the following monies in reserves.
Bank and Cash £50,675 Designated Funds of £13,889 and restricted funds of £12,263. The Church also holds shares with a market value of £46,860 for general and educational purposes.
This level of reserves just meets the Trustees policy to hoid reserves of approximately 12 months expenditure. This improvement is due to the excellent performance of the Kirk Shop.
There are shares with a market value of £55,214, and a temporary cash account of £357,524 ,(sale of property), held by the General Trustees for the restricted purposes of Capital Expenditure. These funds are to be used to replace the Manse.
The Church has a programme of future planned expenditure on the church and related buildings; this expenditure is categorised under several headings, e.g., urgent, short term and long term, which are reviewed regularly. .
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Alyth Parish Church of Scotland Trustees Annual report Year Ended 31% December 2025
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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 the safeguard of 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,
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Steven Tait Session Clerk
Date: 6! January 2025
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Alyth Parish Church of Scotland Trustees Annual report Year Ended 31%t December 2025
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Independent Examiner’s Report to the Trustees of Alyth Parish Church, registered Charity No. SC000540 on the accounts of the . Charity for the period 1 January 2025 to 31 December 2025 set out on the attached pages.
The Charity’s trustees are responsible for the preparation of the Accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006.
Respective responsibilities of trustees and examiner
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 matters have come to my attention.
Basis of Independent examiner’s statement
An examination is conducted 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, | do not express an audit opinion on the accounts.
Independent examiners statement.
In the course of my examination, no matter has come to my attention.
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which gives me reasonable cause to believe that in any material respect the requirements: eto keep accounting records in accordance with section 44 (1) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and
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eto 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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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: ae Ss pate... 27TH Mpg 2024 Keith Glass we KWG Accountancy Services 89 Airlie Street Alyth PH11 8AN
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The Church of Scotland
ALYTH PARISH CHURCH
STATEMENT OF BALANCES
FOR THE YEAR ENDED 31st DECEMBER 2025
Congregational Number; 271596
Scottish Charity Number SC 000540
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Alyth Parish Church of Scotland Receipts and Payments Account Year Ended 31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|.|Unrestricted|Restricted|
|Note|Funds|Funds|Total|2025|Total|2024|
|Receipts|
|£|J|E|£|
|Donations|3|49,276|49,276|52,848|
|Activities|for|generating|funds|4|14,643|14,643|15,204|
|Legacies|5|0|0|500|
|Bank and|Deposit|Interest|1,338|1,338|1,666|
|Investment|Income|1,673|1,673|1,673|
|66,930|0|66,930|71,891|
|Other|Receipts|6|485|485|1,380|
|Receipts|from|general|Trustees|7|1,851|1,851|0|
|Grants|8|0|10,238|
|Total|Receipts|69,265|0|69,265|83,509|
|Payments|9|
|Costs|of generating|funds|869|869|650|
|Charitable|activities|66,720|693|67,413|81,522|
|Governance|costs|200|200|200|
|Total|payments|67,789|693|68,482|82,372|
|Excess|receipts|and|I|
|payments|before|transfers.|1,477|-693|783|1,137|
|Transfers|-325|:|325|0|0|
|Excess|of|Receipts|over|
|Payments|for the|year|_|1,152|-369|783|1,137|
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| Alyth Parish Church ofScotland | Alyth Parish Church ofScotland | Alyth Parish Church ofScotland | |||
|---|---|---|---|---|---|
| Statement of Balances, Assets | and Liabilities | ||||
| Year Ended 31 December 2025 | |||||
| Unrestricted | Restricted | ||||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| ; | |||||
| Bank& Deposit Balances | |||||
| Brought Forward | 62,763 | 13,282 | 76,045 | 74,908 | |
| Movement in year | 1,152 | -369 | 783 | 1,137 | |
| Excess of Receipts over Payments | |||||
| 31st DECEMBER 2025 | |||||
| Bank & Deposit balances carried forward |
63,915 | 12,913 | 76,828 | 76,045 | |
| Investments atmarketvalue | 46,860 | 44,450 | |||
| (cost £32,040) | |||||
| Assets | . | ||||
| GASDS | 2,127 | 1,720 | |||
| Gift Aid Tax October to December2024 | 1,339 | 1,600 | |||
| Worship Places GrantScheme | 840 4,306 |
2,500 5,820 |
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| Liabilities | |||||
| Donations to other Bodies | 270 | 0 | |||
| Inspection ofaccounts Cleaning |
200 0 470 |
200 254 454 |
The Accounts were approved by the Kirk Session and the Financial Board on 23rd February 2026
For and on behalf of the Kirk Session and Financial Board
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Sk le Session Clerk
Steven Tait
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ap beng ey NS Mee Treasurer
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Linda Messer
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Alyth Parish Church of Scotland Statement of Balances - Notes to the Accounts
Year Ended 31 December 2025
1 Trustee Remuneration and related party transactions , During the year no trustees received reimbursement of expenses, no trustee or a person related to a trustee had any personal interest in any contract transaction entered into by the Charity during the year. No trustee received any remuneration.
| 1 Trustee Remuneration |
and related party transactions | and related party transactions | and related party transactions | , | ||
|---|---|---|---|---|---|---|
| During the year no trustees | received reimbursement of expenses,expenses, no trustee | |||||
| or a person related to a trustee had any personal interest in | any contract transaction entered | |||||
| into by the Charity during the year. No trustee received any remuneration. | ||||||
| 2. Movement in Funds |
||||||
| Opening | Receipts Payments Transfers |
Total | ||||
| Balance | ||||||
| Unrestricted funds | £ | £ | £ | £ | £ | |
| Reserve Fund | 10,602 | 10,602 | ||||
| Designated J Sibbald Clark | 12,375 | 1,514 | ||||
| General Fund | 39,786 | 67,751 | -67,789 | 325 | 40,073 | |
| 62,763 | 69,265 | -67,789 | 325 | 64,564 | ||
| Restricted Funds | ||||||
| Dick Poor Fabric Fund | 5,000 | 5,000 | ||||
| Sunday School fund | 2,764 | 2,764 | ||||
| Clock Fund | 1,018 | -693 | -325 | 0 | ||
| Ann Olsen Fund | 1,000 | 1,000 | ||||
| J Sibbald Clark Fund 2 | 3,500 | 3,500 | ||||
| F | 0 | |||||
| 13,282 | 0 | -693 | -325 | 12,264 | ||
| TotalFunds | 76,045 | 69,265 | -68,482 | 0 | 76,828 |
- Movement in Funds
Purposes of Designated Funds
The J Sibbald Clark Church Fund has been redesignated by Trustees as a designated Fund
Purposes of Restricted Funds
The Trustee J Sibbald Clark Fund 2 are to be used for educational purposes The Dick Poor Fabric Fund is for the maintenance of the external structure of the Church The Ann Olsen Fund to maintain the Church's Piano The Clock Fund is a grant obtained to electrify the winding of the Church clock and bells and has now clc The Sunday School Fund is the balance of the Sunday School Funds.
The Airlie Street Hall Trustees are the Minister,Session Clek and the Chairman of the Board.
Alyth Parish Church of Scotland Notes to the Accounts
Year Ended 31 December 2025
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| Unrestricted Funds | Unrestricted Funds | Restricted | Total | Total | ||||
|---|---|---|---|---|---|---|---|---|
| 2025 | Funds 2025 | 2025 | 2024 | |||||
| £ | £ | |||||||
| 3 | Analysis of Donations | |||||||
| WFO Scheme(non gift aid) | 9,695 | 9,695 | 8,301 | |||||
| Gift Aid Donations | 23,918 | 23,918 | 27,181 | |||||
| Tax Recovered | 7,939 | 7,939 | 8,384 | |||||
| Ordinary Offerings(Plate) | . 6,309 | 6,309 | 5,859 | |||||
| Other Offerings, Donations | 1,415 | 1,415 | 3,123 | : | ||||
| 49,276 | 0 | 49,276 | 52,848 | |||||
| 4 | Analysis ofActivities for generating funds | |||||||
| Church Shop | 13,856 | 0 | 13,856 | 14,198 | ||||
| Coffee Morning | 787 | 0 | 787 | |||||
| 14,643 | 0 | 14,643 | 14,198 | |||||
| 5 | Legacies | |||||||
| General Legacy | 500 | |||||||
| 0 | 0 | 0 | 500 | |||||
| 6 | Analysis ofOther Receipts | |||||||
| Pulpit fees | ||||||||
| Weddings and Funerals | 485 | 485 | 1,380 | |||||
| __ | 485 | 0 | 485 | 1,380 | ||||
| 7 | Analysis ofTrustee Receipts | |||||||
| Locum Cost refund | 700 | 700 | ||||||
| Fuel Costs from Revenue Fabric Fund | 4,151 | 1,151 | 0 | . | ||||
| — | 1,851 | 0 | 1,851 | 0 | ||||
| 8 | Analysis ofGrants | |||||||
| SSE Drumderg | 6,738 | |||||||
| micro Grant | 500 | |||||||
| Heritage Grant Perth and Kinross | 7 | 3,000 | ||||||
| 0 | 0 | 0 | 10,238 |
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Alyth Parish Church of Scotland Notes to the Accounts Year Ended 31 December 2025
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|---|---|---|---|---|---|---|
|Unrestricted|Funds|_|Restricted|Total|
|2025|Funds|2025|2025|2,024|
|9|Analysis|of Payments|£|£|£|£|
|Costs|of generating|funds|
|Shop Room|Hire|700|700|500|
|Coffee|Morning|Room|Hire|100|100|150|
|Offering|Envelopes|69|69|0|
|869|869|650|
|Charitable|activities|
|Ministries|&|Mission|Allocation|41,773|41,773|37,962|
|Presbytery|Dues|.|1,685|1,685|1,755|
|Pulpit|Supply/Moderators|Fees|978|978|300|
|Pianist|3,185|3,185|3,510|
|Fabric|Repairs|& Maintenance|2,934|693|3,628|4,314|
|Manse|Maintenance|933|933|6,961|
|Clock|Repairs|11,820|
|Web|Site|600|600|50|
|Council|Tax|1,068|1,068|2,298|
|Electricity/Gas|1,421|1,421|620|
|Insurance|4,780|4,780|4,430|
|Organ|&|Music|1,399|1,399|413|
|Print,|Stat,|Postage|1,277|1,277|1,093|
|Minister's|Expenses|2,435|2,435|978|
|Ministers|Retiral|Event|0|0|2,154|
|Donations|to Other Organisations|135|135|575|
|Cleaning|965|965|378|
|Oil|1,151|1,151|1,910|
|Water|Tr|
|66,720|693|67,413EET81,522aCe|
|Governance|Costs|
|200|200|200|
|Independent|examination|200|200|200|
|Total|67,789|693|68,482|82,372|
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10 Minister's Stipend All Church Of Scotland congregations contribute to the National Stipend Fund which bears the cost of all Ministers Stipends and employers contributions for National Insurance, pension and housing and loan fund. Ministers are paid a minimum stipend of £32,433 Maximum Stipend in 5th and subsequent years of service - £39,856
11 Collections for Third Parties
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|---|---|---|---|---|---|---|---|---|
|2025|
|£|
|Salvation|Army|135|
|Early|in January|2026|135|
|Alyth|Library|135|
|AUGB(Ukrainians|in|UK)|
|In|2024|donations|of £136 were|made|to VSO,|Eaggle Wings|and|Mantalk|
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Alyth Parish Church of Scotland
Year Ended 31 December 2025
APPENDIX
Funds Held On Behalf Of The Congregation by the Church of Scotland General Trustees
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|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|CAPITAL ACCOUNT|£|£|
|Credit|Balances|held|at|31|December|at|cost|__|[40,787]|40,787|
|Market|Value|of|Balances|at|31|December|55,214|51,202|
|REVENUE|ACCOUNT|
|Credit|Balance|at|December|3ist|976|1,351|
|TEMPORARY ACCOUNT|357,524|0|
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(Sale of Manse)
The Church of Scotland
ALYTH PARISH CHURCH
AFFILIATED ORGANISATIONS
Airlie Street Hall
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Airlie Street Hall Association Income and Expenditure Account For Year Ended 31 December 2025
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| Receipts | Unrestricted Funds |
Restricted Funds |
Total 2025 | Total 2024 | Total 2024 | |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Solar Pannels | 4,243 | 4,243 | 4,305 | |||
| Hall Hire | 13,818 | 13,818 | 11,265 | |||
| Donation | 0 | 0 | 75 | |||
| Interest | 13 | 13 | 15 | |||
| Total receipts | 18,073 | 18,073 | 15,660 | |||
| Payments | ||||||
| Haillkeeper | 2,490 | 2,490 | 1320 | |||
| Insurance | 1,728 | 1,728 | 1679 | |||
| Heat/Light | 5,570 | 5,570 | 2234 | |||
| Cleaning | 819 | 819 | ||||
| Repairs | 633 | |||||
| Fabric Immprovement/Mainte | 3,163 | 3,163 | 1486 | |||
| Water | 1,131 | 1,131 | 939 | |||
| Misc | 386 | |||||
| Total Payments | 14901 | 14901 | 8677 | |||
| Excess of Receipts over Payments forthevear |
3472 | Ci‘; TZ | 6983 | |||
| Statement of Balances, Assets and Liabilities | ||||||
| Year Ended 31 | December | 2025 | ||||
| Unrestricted | Restricted | |||||
| Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Bank& Deposit Balances | ||||||
| Brought Forward | 7,941 | 0 | 7,941 | 12,530 | ||
| Movement in year | 3,172 | 0 | 3,172 - |
-4,589 | ||
| Excess of Receipts over Payments | ||||||
| 31st December 2025 | ||||||
| Bank& Depositbalances | 11,113 | 0 | 11,113 | |||
| carried forward | ||||||
| Opening | Receipts | Payments | Closing | |||
| Balance | Balance | |||||
| Unrestricted funds | £ | £ | £. | £ | ||
| Bank Account | 6,898 | 15,321 | -12,715 | 9,503 | ||
| Savings Account | 1,043 | 393 | 0 | 1,436 | ||
| Petty Cash | 0 | 2,360 | -2,186 | 174 | ||
| 7,941 | 18,073 | -14,901 | 11,113 |