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

This page is purposely left blank

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 Ne￿ork.
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 Sc￿9638
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 2￿5 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
B￿dg
2026
Actual
202S
INCOME
OfferingJ
WFO scheme Inoo Gift Aid)
Gift aid donations
Tax on Gift Aid don*Ltions
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
N*tiong1 Ministry and Mlsslon & Wider Work
Gving io Grow a110¢2tion
less.. EndO￿n¢￿t Income
Pr¢5byttry dues
28,527
123,3021
952
26.810
119.470)
907
6,177
8.247
t*1 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 & Mainte1￿ce
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 ordiD*ry expenditure
20,&84
17,420
GENEIi4L FUND IDEFICIT)ISURPLUS FOR THE YEAR
13,014}