Kirk of St Bride Abernethyp Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS For the year ended 31st Detember 2025 Congrega15on No: 281641 Scottlsh Charity No: SC I)00586
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Kirk of St Bride Abernethy. Church of Scotland Trustees, Annual Report Year ended 31st December 2025 The Trustees present the annual report and accounts for Kirk of St Bride Abernethy& Church of Scotland for the year ended 31 December 2025. The charlty was formerly known as Abernethy and Dron and Arngask Church of Scotland. The change of name was approved at a meeting of Perth Presbytery on IO, June 2025, approved by the Church of Scotland and registered with the Oflice of the Scottish Charity Regulator IOSCRI on 2nd July 2025. Reference and Administrative Information Charity Name: Kirk of St Bride Abernethy, Church of Scotland Charity Registration Number: SC000586 Congregational Reference No- 281641 Contsct Address.. Miss Joyce S White 34 Main Street Abernethy Perth PH2 9JH Trustees Within the Church of Scotlard, the persons having the general control and management of the administration of the Church are the members of the Kirk Session. The members during the year were: Elders- Members of the Kirk Session Rev Allan Wilson K8aird J Brown G Marsh l Miller (to 16.09.251 P Miller E Scobie E Taylor J White A Harrison A Robertson Prfnclpal offi Bearers Moderator.. Se55ion Clerk- Depute Session Clerk: Church Treasurer Rev Allan Wi150ll Joyce White Kathleen Baird Joyce White (to 17 June 20251 Elizabeth Dalgetty (from 18 June 20251 Independent Examiner M l Folan Bankers Royal Bank of Scotland Glenrothes ICI Branch 3 Falkland Gate Kingdom Centre Glenrothes KY7 5NS Page I
Kirk of St Bride Abernethy. Church of Scotland Trustees, Annual Report (cont) Year ended 31st December 2025 Structure, Governance and Management Govemlng Document The Church is administered in accordance with the terms of the Deed of Constitution {Unitary Forml. RecruitmeDt and Appolntment of Trustees Members of the Kirk Session are the charity trustees. The Klrk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister. who 15 a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session is responsible for the spiritual and temporal affairs within the church. This court was able to meet throughout the year. Objectlves and Acttvltles The Church of Scotland is Trinitarian in doctrine, Refomied 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 acknowledges a distindive call and duty to brin8 the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The Church oversees one building which is owned by the Church of Scotland General Trustees.. Kirk of St Bride Abernethy and its Session House - normally used regularly for Sacramental worship, church services, weddings, funera15, meetings. and organisational activities. The Session House can be utilised by community organisations. On 31 December 2024 the Congregational Roll of Full Commkjnicant Member5 totalled 189. Throughout 2025 we lost 5 member5. 1 left by Certificate of Transference and 4 members through death. This left the Roll as of 31 Decernber 2025 at 184. Worshlp and Pastoral Support Thejoint Sacrament of Holy Communion took pla In Kirk of St Bride in March, June and September. In addition, Dunbarney Church hosted a Communion service for the Lower Earn Network in November. A timetable of service5 covering all churches acros5 the Lower Earn Netwrok was introduced and developed throughout the year. Many in our congregation have taken the opportunity to worship in Dunbarney Church when there is fto service Scheduled in Kirk of St Bride. This has proved to be very positive, providing the opportunity to meet others from across the Network. Page 2
Kirk of St Bride Abernethy. Church of Scotland Trustees. Annual Report {cont) Year ended 31" December 2025 Worshlp and Pastoral Support {cont) Pastoral visits by the minister, pastoral care assistsnt and elders to the elderly, house-bound, in long-term care and hospital continued this year. Funeral services continue to be held in Kirk of St Bride. Early in the year, we welcomed Rev Gillian Munro who was appointed Pastoral Care Coordinator for the Lower Earn Neork. Youth Activity Children in Abernethy attended church, moving to the Session House followin8 the Children's Address. At these times, they were actively involved in a range of follow-up work including stories, prayers and craft work on the theme of the service. These are prepared and led by Sunday Club Leader, Jane Brown and a5SlSted by members of the Kirk Session who are Safeguarded. At time5, parents also asslsted. At the end of the service, children enjoyed sharingthe workthey had achieved with members of the congregation. Children were presented with gift5 before the Chrlstmas holiday in December. Numbers have depleted over the year with older children being Involved with school and family artivities at weekends. Very positive links continue this year with the local Primary School in Abernethy. Rev Allan Wilson conducted whole school assemblies in the church for the school's Easter, Summer and Christmas Services. The Nursery children regularly visit the Biscuits and Blether Cafe on Wednesdays. The nursery children also planted flower5 In tubs around the church in the spring. The Uniformed Organisations along with their leaders attended the Remembrance Service at Kirk of St Bride. Achievements and Performance This was our first full year ir) the Lower Earn Network made up of 3 linked charges, each with their own church buildings.. Kirk of St Bride Abernethy, Dunbarney & Forgandenny and Aberdalgie & Forteviot. Dunning is also part of the Network and is due to become a Local Mission Church, with the 5UPPOrt of Dur)barney & Forgandennvs Kirk Session providing oversight. This year, following the appointment of Rev Allan Wilson there is great hope that the church will continue to grow with a focus on Mission and work in the community. Abernethy Session House is a useful resource. The popular Biscuits and Blether Cafe continued to be held weekly throughout the year in the Session House. This was open to people across the community to meet. The Sesslon House was also hlred out to some organisations in the community for meetings e.g. Abernethy in Bloorn and The Back of the Cupboard Group who met regularly. The hall was also available for hire for family gatherings, birthday partie5 etc. The minister wrote articles promoting the church regularly in the local newsletter, the Abernethy Village Crier. This year, the church organised a Macmillan Coffee Morning raising £315 and was well Supported across the community. Page 3
Kirk of St Bride Abernethy, Church of Scotland Trustees, Annual Report (cont) Year ended 31st December 2025 AchlevemÈnts and Performance Icontl In November members across the congregation contributed to the Shoe Box Appeal in conjunrtion with Perth Baptlst Church. Attendance at the Christmas Eve Family Service in Kirk of St Bride led by Rev Gillian Munro was very well attended as was the Remembrance Service. There was no service on Christmas Day. The Session House was successfully used on several occasions over the winter months for Café Church with refreshments being served prior to the service. Through successful bid5 to Perth and Kinross Warrner Spaces Fund, four groups who meet in the Session House were supported from November 2025 to March 2026. The Kirk of St Bride Soup Lunch was held weekly and proved popular. We were fortunate to have local community volunteers to assist with serving. Biscuits and Blether was also held weekly. Back of the Cupboard was able to meet twice a month and assist in crafting gift Items for pastoral visits. The popular Board Games Night met fortnightly. In SÈptember, Kirk of St Bride took part in the project across the Lower Earn Network to make poppy displays in time for Remembrance Sunday for those churches in the Network holding services that day. This proved popular with many from the local community knitting poppies for the pulpit fall. As well as the church being open on Remembrance Sunday. a Time of Reflertion for the local community was held in the church on iith November. Further links with Abernethy Museum continue to be forged. The church took part in their anniversary celebration5 as well as on occasions throughout the year providing refreshments for some of their events which in turn brought monetary donations to the church. Links continue with the Friends of Abernethy Graveyard Group. The Group is to be warmly thanked for their significant improvements to the churchyard surrounding the church. Strategy Our overarching strategy is to promote the message of Christ and his love within our communities. As part of that remit, we value the spiritual care of all members of the congregation and wider parish and constantly seek ways to keep the church relevant for the benefit of all, particularly in such challenging times. Page 4
Kirk of St Bride Abernethyp Church of Scotland Trustees, Annual Report (cont) Year ended 31st December 2025 The Church in Scotland continues to face great challenges, and far-reaching alteratlons to the 'shape' of kirk are expected to be made in terms of places of worship and paid clergy. In May 2023 the General Trustees approved the updated Legacy Perth Presbytery Mission Plan. As a result, and as a congregation, we moved forward with the c105ure of Arngask Church ar)d this past year linked with Dunbarney and Forgandenny linked to Aberdalgie and Forteviot as recommended in the plan. The worshipping congregation of Arngask Church joined the Kinross-shire Churches Network or remained wtth Abernethy. Following the linkage, the resetting of the parish boundarie5 was undertaken earlier in the year and the name Kirk of St Bride Abernethy was approved by Perth Presbytery and the General Trustees. Now we strive onwards in faith and hope as well as with new energy to keep the church in our community alive for the benefit of all across our parish. Financial Review Income from donation5 amounted to £19,39312024 - £13,943). As anticipated, income from Gift Aid and Open Plate donations decreased by £3,007 to £9,715 as a result of transfer of members due to the closure of Arngask Church. Tax of £8,905 was recovered on Gift Aid donations, covering the period of 30 months to September 2025. Revenue funds of £11,278 were drawn down from the Con501idated Fabric Funds held on our behalf by the General Trustees, being £5,080 to meet the balance of 2024 Giving to Grow costs and £6,198 for large items of fabric expenditure incurred during the year. Expenditure in 2025 amounted to £29,79012024 - £19,326). This increase resulted from payment of two years, contributions to Giving to Grow, redecoration of the outside of the building and heating repairs. We continue to monitor costs on a regular basis. In alignment with the Church of Scotland policy, we pay the minimum living wage to our cleaner and our organist, although offered payment in accordance with the Scottish Federation of Organists, recommendations, waives a considerable amount of payment to the church. Overall, we had a surplus of £9,46812024 deficit of £5721. The congregation eontinues to support the church financially and we are most grateful for their 5UPPOrt. Pollcy for Potential Fraud Policies for preventing internal fraud have been updated to cover procedures for our new accounting system, with 2FA and GDPR rules in place. Page 5
Kirk of St Bride Abernethy, Church of Scotland Trustees, Annual Report (cont) Year ended 31st December 2025 Reserves Pollry It has been the policy of the Trustees to maintain a reseNe In the General Fund of at least 9 months expenditure. The current unrestricted reserves total £32,885 which equates to at least 12 months, expenditure. We should note that our buildings are old and vulnerable to wear and tear and inclement weather, as Trustees we have a duty of care to ensure that they are maintained and that funds are available for this purpose for building expense5. Statement of Trustees, Responsibilltles The members of the Kirk Session must prepare flnancial 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 are responsible for keeping proper accounting records which, on request must reflectthe financial positior) of the Church at all times. This must be done to ensure that the financial statements comply with the Charlties and Trustee Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended} and the Regulatlons Anent Congregational Finance approved by the General Assernbly 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. Other Charities in which the Trustees hold Trustee Ststus All trustees in Kirk of St 8ride Abernethy, Church of Scotland are also trustees of the William50n Trust Abernethy ISC0032001. In additions, the following list details other registered charities of which individual trustees are trustees: E Scobie Stottish Women's Institutes Perth & Kinross Federation SC026428 P Miller Museum of Abernethy SC023100 G Marsh Rotary Club of Perth Kinnoull Charltable Trust SC04678 A Wilson Dunbarney & Forgandenny Parish Church SCCK)9638 Aberdalgie & Forteviot Church SC044503 Dunbarney & Forgandenny Parish Church Sc9638 A Wilson E Dalgetty Approved by the Trustees and signed on their behalf. J S White, Session Clerk Date: 26 March 2026 Page 6
Independent Examiner's Report to the Trustees of Kirk of St Bride Abernethy. Church of Scotland I report on the occounts of the charity for the year ended 31 December 2025, which are set our on pages 8 to 12. Res ctive res nsibilities of trustees and exarniner The charity's trustees are responsible for the preparation of the accour)ts withln the terms of the Charities and Trustee Investment (Scotlandl Act 2(K)5 and the Charities Accounts Iscotland Regulations 2006 las amended). The charity trustees consider that the audit requirement of regulation 10111 {dl of the Accounts Regulations does not apply. It is my responsibillty to examine the accounts as required under Section 44 llllcl of the Act and to stste whether particular matters have come to my attention. Basls of independent examin¢r'5 report My examination was carried out in accordance wlth Regulation 11 of the Charities Accounts (Scotlandl Regulatlons 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 seeking explanation5 from vou as 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. Inde ndent examinèr's stalement In the course of my examination, no matter has come to myattention: l. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with sedion 44 llllal of the 25 Att and Regulation 4 of the 2006 Accounts Regulations; and b. to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations have not been met: or 2. to which. in my opinion, attention should be drawn in order to enable a proper understsnding of the account5 to be reached. Name Margaret l Folan Address Glencairn Place Abernethy Dated: 26 March 2026 Page 7
Kirk of St Bride Abernethyfv Church of Scotland Receipts and Payments Account Year ended 3151 December 2025 2025 2025 2025 Unrestrlcted RèstrittÈd Total Funds Funds Funds 2024 Total Funds Recelpts Note Donations Legacies Investment income 19,393 19.393 13,943 416 416 22,352 392 616 230 22,768 392 616 230 2,178 11,278 17,582 198 152 Rental of premises Activities for Generating Funds Weddings and Funerals Grants Recei pts fro m General Trustees Other receipts 2.178 6,198 970 S,080 826 822 Total recelpts 9 762 39 258 Payments Costs of generating fund5 Charitable activities Governance costs 41 19,285 22,500 7,290 29,790 Total payments 7 290 29 790 Net receiptsl{paymÈnts1 6,996 2,472 9,468 15721 Tra nsfers tollf rom) f u nds 352 Surplus/{deflclt) for year Page 8
Kirk of St Bride Abernethy, Church of Scotland Statement of Balances Year ended 3151 December 2025 2025 2025 2025 Un restrlcted Restrlcted Total Funds Fund5 Funds 2024 Total Funds Note Bank & Deposlt Balances Bank and deposit balances brought forward 25,537 460 25,997 26,569 Movement in year.. Surplus of Receipts over Payments/ l Excess of Payments over Recei pts) 7.348 2,120 9,468 15721 Bank and deposit balances carried forward Investments at market value Market value as at l January 2025 Unrealised gain on investments Market value as at 31 December 2025 71,243 7,665 229 78.908 74.139 Investments at original c05t Investments comprise: 2,383 units Church of Scotland Investors Trust Income Fund12024- 2,3831 8,237 units Church of Scotland Investors Trust Growth Fund12024- 8,2371 Assets Gift Aid Receivable Creditor5 Accrued expenses The accounts were approved by the Kirk Session on 26 March 2026. For and on behalf of the Kirk Session J S Whits, Session Clerk K Baird, Depute Session Clerk Page 9
Kirk of St Bride Abernethy. Church of Scotland Notes to the Accounts st Year ended 31 December 2025 l. Trustee Remuneration and Related Pami Transactrons During the year, Rev Allan Wilson received reimbursement of expenses totslling £33412024- £192}. No trustee received any remuneration or reirnbursement of expense5 during the year. £988 was paid to Dunbarney and Forgandenny Parish Church, being our share of manse costs for Rev Allan Wilson12024- £2181. 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. 2. Movement In Funds Atljan 2025 At 31 Dec Restated Receipts Payments Transfers 2025 Unrestricted funds General Fund 352 32 885 Restrlcted f unds Benevolent Fund Fabric Fund Graveyard Funds Sun¢Yay School Funds Warm Welcome Funds Williamson Trust Funds 15 11791 76 369 21 356 106 {72} 321 1344} 13521 1.482 294 179 6,554 30 16,198} 24 2,178 970 179 352 Total funds Purposes of Restricted funds Benevolent Fund.. for provision of benefit to young/elderly person, as specified by donor. Fabric Fund- for Fabric purposes, as specified by donors. Graveyard Funds.. for u pkee p of private graves, as specif led by donors. Sunday School Funds: for running of Sunday School, as specified by donors. Warm Welcome Funds-. to cover costs incurred in running the Warm Welcome Project over winter 2025126. Williamson Trust Funds.. funds held on behalf of the charity Williamson Trust Abernethy SC003200 during its re-organisation. The restatement of opening funds allocates historic unspent income held for restricted pu rposes, following a review of the investments held by the congregation. Page 10
Kirk of St Bride Abernethyi Church of Scotland Notes to the Accounts {cont) Year ended 31st December 2025 2025 2025 2025 Unrestricted Restricted Total Fund5 Funds Funds 2024 Total Funds 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid donations Tax recovered on Gift Aid donations Ordinary offerings (Open Platel Other offerings, donations et 818 9.401 7,240 8,905 2,475 773 7,240 8,905 2,475 773 3,321 403 19 4. Investment Income Bank & Deposit interest Dividend income 833 833 1,713 416 416 5. Analysis of Other Recelpts Biscuits and Blether Transfer of funds Life and Work 784 780 970 970 42 42 826 42 822 970 6. Analysis of Payments Cost5 of Generatlng Funds Costs of Generating Funds 41 41 Page 11
Kirk of St Bride Abernethy, Church of Scotland Notes to the Accounts (Cont) Year ended 31st December 2025 2025 2025 2025 Unrestricted Restricted Total Fund5 Funds Funds 2024 Total Fund5 6. Analysis of Payments (wnt) Charitsble Artivities Giving to Grow Less Endowment Income Less Vacancy Allowance 26,810 119,4701 26,810 25,4LKI 119,4701 119,7541 7,340 5,080 7,340 5,080 907 334 123 410 Giving to Grow- Balance of 2024 Presbytery Dues Minister's Travel Ministerial Assistan Pulpit Supply Locum Costs Otherstaffing Costs Repairs and Maintenance Manse Expenses Heat & Light Insurance Printing, Stationery and Postage Church Organisations Elders, Conference Office & Computer Costs Life and Wgrk Other Expenses 941 192 334 123 410 300 8.130 2,872 1,576 115 1,293 2,934 152 2,681 1,038 988 949 1,720 35 2,681 7,236 988 949 1,720 35 72 129 574 24 6,198 72 129 574 24 168 106 422 252 Governance Costs Independent Examiner's fee5 7. Minister's Stipend All Church of Scotland congregadons contribute to the National Stipend fund which bears the costs of all ministers, stipends and employer'5 contributions for national insurance. pension and housing and loan fund. Ministerfs stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review. the maximum stipend was £32,43312024- £31,642) and the maximum stipend £39,85612024 - £38,884) in the fifth and subsequent years of service. Pa8e 12
Kirk of St Bride Abernethy, Church of Scotland Notes to the Accounts (Cont) Year ended 31 December 2025 8. Collecttons for third parties 2025 2024 Perth and Kinross Foodbank IHarvest Macmillan Cancer Relief CHAS (Christmas Evel 94 55 385 315 215 APPENDIX- FUNDS HELD ON BEHALF OF THE CONGREGATION BYTHE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 CAPITAL ACCOUNT Credit balance held at 1st January Goodwill payment to Kinross-shire churches Balance held at 31 December 395.521 Market value of balances at 31 December 78 REVENUE ACCOUNT Credit balance held at isr January Interest Received Share Dividends Givir)g to Grow balance 2024 Fabric expenditure Administration fees Balance held at 31 December 22,935 15,811 2,075 15,080 16,1981 350 Page 13
GETriF.R4L FufiD BUDGET Bdg 2026 Actual 202S INCOME OfferingJ WFO scheme Inoo Gift Aid) Gift aid donations Tax on Gift Aid donLtions Ordinary ufferings (Open platel (Ither ¢>ffering& donations 6.740 2.685 2,500 745 7,240 8.905 2,475 773 12,670 19,393 Other Ordinary Genersl lllcom¢ Te&qlBiscuits & BleiheTIOih¢r Evenl5 Weddings & fun¢rals Investment income Use of pretnis¢s her 1,500 200 2,500 450 50 1,400 230 2,959 392 42 4,700 5,023 Totxl Ordloiry Gen¢rAI Ineome 17J70 24416 EXPEPIDITURE Ntiong1 Ministry and Mlsslon & Wider Work Gving io Grow a110¢2tion less.. EndOn¢t Income Pr¢5byttry dues 28,527 123,3021 952 26.810 119.470) 907 6,177 8.247 t1 Stsffing Cv5ts Minisrer5 travelling & oth¢r ¢xp¢rL%es Minist¢ria] Assistance Pulpit supply Other stsffinWLleanin8 890 230 330 2,893 334 123 410 2,681 4,346 3,548 Byilding eosts Fabric repairs & Mainte1ce Heaisng & lighting Insuranc¢ Manse couniil Other manst ¢xFKnses 3,717 I,o(rf) 1,840 874 1,450 1.038 949 1,720 861 127 8,881 4.695 Other Costs Posiage, printing and starionery Officc & computer co8ts Other expenses 130 500 350 35 574 321 980 930 Total ordiDry expenditure 20,&84 17,420 GENEIi4L FUND IDEFICIT)ISURPLUS FOR THE YEAR 13,014}