Perth: Craigie & Moncreiffe Church of Scotland
ACCRUED (2015 SORP COMPLIANT) ACCOUNTS
For the Year Ended 31 December 2025
Congregation No: 281669
Scottish Charity No: SC001330
PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
Trustees Annual Report
The Trustees present their Annual Report and Financial Statements of the Charity for the year ended 31 December 2025. The Financial Statements have been prepared in accordance with the accounting policies set out on Pages 9 and 10 of the Accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed 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 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
At present we offer services of worship on Sundays – these alternated between Moncreiffe and Craigie churches, they were held at 10.30am until March 2025 when the Craigie Church buildings were sold and now all services are held at Moncreiffe Church. On the last Sunday of the month, we have Messy Church at Moncreiffe. Moncreiffe Primary School and Craigie Primary School use the Churches for services at seasonal times such as summer and Christmas. Our Auxiliary Minister is also Chaplain of Craigieknowes Care Home. Supply Minister, Rev Susan Thorburn, has provided weekly worship, for use at home, which includes material for the children.
The Church now produces occasional update sheets that are available at Church.
The Guild, Guides, Brownies and Rainbows met weekly in Craigie Church until it was sold. The Rainbows now meet in Craigie School, the Brownies in Moncreiffe Church and the Guides joined forces with the Kinnoull Guides as they only had a few left attending. We have the 74[th] Beavers, Cubs and Scouts meeting weekly in the halls in Moncreiffe Church
In the Craigie part of the parish , The Guild, met in the Church Halls fortnightly until the building was sold. The facilities were also used by various community organisations catering for all ages: Toddler and Baby Group & Chair Dancers. Light and life Missions also used the halls for two worship services on a Sundy and one on a Thursday and they had a Men's group every second Tuesday. They also held occasional youth evenings until they bought the building.
Likewise, Moncreiffe Church and Hall serves its part of the parish. A weekly Lunch Club folded in the early part of the year, but a soup Café has restarted every Tuesday, and a cafe has started up on Friday mornings at the request of some local Mum’s who drop their children at Moncreiffe Primary School. There is a weekly Bible study group held in Moncreiffe Church on Wednesday mornings and we have a Youth Group which is run by the YMCA. A diverse range of local groups also meet in the hall, including a Childminding Group, Judo, Taekwondo.
Achievements and Performance
We have been supported and guided by our Interim Moderator, Rev Dr John Ferguson, and the worship team organised pulpit supply to lead our worship throughout 2025. Our Auxiliary Minister Rev Robert Wilkie, Reader Dr Andrew Davidson, Worship Leader John Brown and Supply Minister Rev Anne Brennan have all contributed to leading worship. Messy Church has been in operation for over ten years now. Their aim is to reach out, engage with, and build relationships with families in our community who have little or no previous connection with “church”. We believe in an Intergenerational Church, all ages exploring faith together through creativity, worship and fellowship meals. We also believe in the value of all ages - children and adults can learn a lot from each other! Messy Church meets on the last Sunday of the month at Moncreiffe Church. We have held several meetings this year and the numbers attending vary between 20 and 40. We appointed a locum in December 2025, Rev Andrew Philip.
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PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
Achievements & Performance cont’d
Attendance at Church events have been varied. The Guild met on a Tuesday afternoon but there had been a noticeable age-related decline in the numbers attending and have now closed. The Bible Study meets weekly in Moncreiffe.
In addition to the above, the following has been achieved.
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•The Youth Ministry (through partnership with the YMCA) is well established.
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The YMCA Youth Workers have kept parents aware of the work they do especially for the people who need extra support which is appreciated.
They also support on a one-to-one basis, any member in need of this type of support.
We have increased the youth group activity in 2025 with the inclusion of an S1 & 2 group in addition to the P6 & 7 group. Some of them have also started attending Messy Church and we are continuing to encourage them to become more involved with the life of the community.
•We try to engage with the wider community of which we are a part of as part of our mission and outreach. We had Rainbows, Brownies and Guides meeting in Craigie halls until they were sold. The Brownies continue to meet in Moncreiffe and the 74[th] Beavers, Cubs and Scouts meet in the Moncreiffe Halls.
•In May this year Craigie and Moncreiffe took on the supervising role for Bertha Park Community hub, and two members of the Kirk Session serve on the core Leadership team of the hub.
Financial Review
2025 has seen a decrease in our finances due to declining membership and attendance. Our Manse has been let out to private tenants since 2018 to the current date. Our expenditure is reduced as no Locum Minister has been appointed and supply costs were reduced as many of our services were covered by the Auxiliary Minister appointed to our Church by Perth Presbytery, and a Reader and Worship Leader both of whom are members of our congregation.
During 2019 a Policy on Prevention of Internal Fraud was introduced. This Policy consolidated the financial procedures already in place into a Policy Document. Perth Presbytery has approved and hold a copy of this Policy. It is reviewed on an annual basis and updated, as necessary, throughout the year. An update to the Policy was approved by the Trustees on 28 October 2020. The Policy is submitted together with the Annual Trustees’ Accounts to Presbytery. The Finance Group meet, in advance of scheduled Kirk Session meetings to discuss financial matters, approve the Trustees’ Accounts and in general to monitor the financial wellbeing of the Church. The admin work continues to be covered by volunteers. Overall, we have a decrease in income over expenditure compared with 2024 and this will require to be monitored as we move into 2026, the biggest change is still the increase in our energy bills.
Safeguarding
All Elders, staff and volunteers who work with children and vulnerable adults are assessed in line with the Church of Scotland guidelines. Safeguarding training events for Elders, staff and volunteers are held in accordance with the Church of Scotland guidelines. The training sessions are organised by our Safeguarding Co-ordinator and conducted by Perth Presbytery’s Safeguarding Trainer.
Future Considerations - Presbytery plan
The New Presbytery plan was passed by Perth Presbytery and has been ratified by 121. The plan was for Craigie & Moncreiffe to form a union with St Leonard's in the Field Church once they have severed their existing linkage with St John's. Four members from each Church were appointed to draw up a draft basis of union but St Leonard’s voted against the union at the Congregational vote. Craigie Church closed in March when it was sold. The new proposed Plan is that Craigie & Moncreiffe Church is to form a Union with St Matthews Church which will have an allocation of 1.5. The existing buildings at Moncreiffe have to be reviewed as part of the Presbytery plan to ascertain their suitability to create a hub for the new Congregation/Parish in addition to the existing Church activities at St Matthews. A small group from each Church have had two meetings with no definite outcome at the moment.
As a developing church concerned with Mission and Outreach in the parish, intergenerational and pastoral work is an important part of our vision for the future.
Page 2
PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
Investment Policy and Performance
The Trustees recognise their responsibilities for the funds of the congregation. Currently, all of our investments are held by the Church of Scotland Investors Trust.
The investment objectives are to build a firm and stable financial infrastructure to the daily, weekly, monthly and annual financial giving's of the congregation of Perth: Craigie & Moncreiffe Church of Scotland. This then will allow the work of Perth: Craigie & Moncreiffe Church of Scotland to continue without concern at local, national and international events.
The investment policy of the Church of Scotland Investment Trust is determined by their Trustees and not by the Trustees of Perth: Craigie & Moncreiffe Church of Scotland but is accepted and acknowledged by the Trustees of Perth: Craigie & Moncreiffe Church of Scotland.
Risk Management
The immediate risk facing our Church is that the post of Minister at Craigie & Moncreiffe has been vacant since 12 April 2016 and there was no interest in the vacancy before our right to call a minister was sisted. We have an Interim Moderator, the Rev Dr John Ferguson, who was appointed by Perth Presbytery with effect from December 2024. Our right to call a Minister on an Unrestricted Basis has been sisted by Perth Presbytery due to changes that have to be made to the Presbytery Plan. Other risks are the lack of volunteers to take on office bearer roles, we have still been unable to find a new Session Clerk since June 2021 when the previous Session Clerk retired, this is a continual concern. Our Treasurer intimated her resignation from the 31[st] December 2024 but has actually continued to do our accounts and has agreed to complete to 2025 accounts.
We have managed, through the support of our members and cash reserves, to meet all of our financial commitments for 2025. The congregation is aware of the importance of regular giving, and a number give by bank standing order which we continue to encourage along with Gift Aid if applicable. Craigie Church closed in March 2025.
Finally, unexpected fabric repairs demanding a large financial expense, is another risk. The Property Group undertake regular monitoring and assessment of the buildings to try and anticipate any repairs which may be needed so that planning can be undertaken for the financial outlay. We had a survey completed on the Moncreiffe building towards the end of 2025 which highlighted a large number of defects that could costs between £250,000 and £350,0000 to repair.
Reserves Policy
It is the Trustees’ policy to hold sufficient reserves of a minimum of six months expenditure (including designated funds).
The investments held have increased in value. At the year end the Church held unrestricted cash funds of £97,866.
Structure, Governance and Management Governing Document
Perth: Craigie & Moncreiffe Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form) which was introduced in July 2009.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity’s Trustees. The Kirk 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, skills and commitment to contribute to the management affairs of the Church.
Organisational Structure
The Kirk Session is moderated by the Minister, although this is currently the Interim Moderator, and meets at least six or more times a year and is responsible for the spiritual affairs within the Church.
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PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
Reference and Administrative Information
Trustees
Mrs Elizabeth Black Mr Gordon Loudon Mrs Elizabeth Brown Mrs Ann Moffat Mr John Brown Mrs Lesley Scott Miss Elizabeth Cameron Mrs Anne Shankland Mrs Kay Campbell Mr Alan Strachan
Mrs Ann Crawford Mr James Wilson Dr Andrew Davidson Miss Morag Forsyth Mrs Lynda Fyfe
Charity Name: Craigie & Moncreiffe Church of Scotland Charity Number: SCO01330 Congregational Number: 281669
Principal Office Bearers
Interim Moderator: Rev Dr John Ferguson Session Clerk: Vacant Church Treasurer: Vacant Finance Convenor: Gordon Loudon
Principal Office
Moncreiffe Parish Church Glenbruar Crescent Perth PH2 0AJ
Independent Examiner
Lorna J Sharp FCCA Accountant Linnhe Abbey Road Auchterarder PH3 1DN
Bankers
Bank of Scotland 10-16 King Edward Street PERTH PH1 5UT
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PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
___________
Trustees Annual Report (cont’d)
Trustees’ Responsibilities in Relation to the Financial Statements
The Charity Trustees are responsible for preparing a Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to:
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⚫ select suitable accounting policies and then apply them consistently;
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⚫ observe the method and principles in the applicable Charities SORP;
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⚫ make judgements and estimates that are reasonable and prudent;
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⚫ state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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⚫ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the Charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf,
- … …………………………….. Rev Dr John Ferguson
Date: 15 April 2026……………….…..
Rev Dr John Ferguson Interim Moderator
Page 5
PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
Independent Examiner’s Report to the Trustees of Perth: Craigie & Moncreiffe Church Year ended 31 December 2025.
I report on the accounts of the Charity for the year ended 31 December 2025 that are set out on pages 7 to 17.
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 (as amended).
The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) 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. 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 my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
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•to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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•to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
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2.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
....... Lorna Sharp ............................................................................................
Name: Lorna J Sharp FCCA Linnhe Abbey Road Auchterarder PH3 1DN
Date: 22 April 2026.........................................................
Page 6
PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND
| Statement of Financial Activities Year ended 31 December 2025 Note Income and endowments from: Donations and legacies 1 Charitable activities 2 Other trading activities 3 Investments 4 Other 5 Total income Expenditure on: 6 Raising funds Charitable activities Other Total expenditure Net (expenditure)/income before gains and losses on investments Net (losses)/gains on investments Net (expenditure)/income Transfers between Funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds 2025 £ 45,306 - 18,559 2,570 22,305 88,740 - 84,878 389 85,266 3,473 1,599 5,073 - 5,073 140,877 145,950 |
Restricted Funds 2025 £ - - - 86 - 86 - - - - 86 86 - 86 10,592 10,678 |
Endow ment Funds 2025 £ - - - - - - - - - - - - - - 1,250 1,250 |
Total 2025 £ 45,306 - 18,559 2,657 22,305 88,826 - 84,878 389 85,266 3,560 1,599 5,159 - 5,159 152,719 **157,878 ** |
Unrestricted Funds 2024 £ 49,830 - 18,964 4,596 3,542 76,932 - 70,644 441 71,085 5,848 1,003 6,851 - 6,851 134,026 140,877 |
Restricted Funds 2024 £ - - - 98 - 98 - - - - 98 - 98 - 98 10,494 10,592 |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - 1,250 1,250 |
Total 2024 £ 49,830 - 18,964 4,695 3,542 77,031 - 70,644 441 71,085 5,946 1,003 6,949 - 6,949 145,770 152,719 Page No 7 |
|---|---|---|---|---|---|---|---|---|
| - | ||||||||
| - - - |
||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND
Balance Sheet
At 31 December 2025
| Fixed Assets: Tangible assets Investments Total Fixed Assets Current Assets Debtors Cash at bank and in hand Total Current Assets Liabilities Creditors falling due within one year Net Current Assets Creditors falling due after more than one year Net Assets The funds of the charity: Endowment funds Restricted income funds Unrestricted income funds Total charity funds |
Note 9 10 11 12 14 14 |
Total Funds 2025 - 40,832 40,832 7,571 109,794 117,365 (320) 117,045 - 157,878 1,250 10,678 145,950 157,878 157,878 |
Prior Year 2024 - 39,253 |
|---|---|---|---|
| 39,253 | |||
| 18,342 95,444 |
|||
| 113,786 (320) |
|||
| 113,466 | |||
| - | |||
| 152,719 | |||
| 1,250 10,592 140,877 |
|||
| 152,719 | |||
| 152,719 |
Rev Dr John Ferguson Interim Moderator
Lesley Ellis Treasurer
Page 8
PERTH: CRAIGIE & MONCREIFFE CHURCH YEAR ENDED 31 DECEMBER 2025_______
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Basis of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended)
Fund Accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Incoming Resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Donated Services and Facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
Fixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
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PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND Year ended 31 December 2025
_______________
All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Tangible fixed assets are not depreciated but written off in full when purchased.
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
Taxation
Perth: Craigie & Moncreiffe Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
Page 10
PERTH: CRAIGIE AND MONCREIFFE CHURCH OF SCOTLAND
Notes forming part of the financial statements
| For the year ended 31 December 2025 1. Donations and Legacies Offerings Tax recovered on Gift Aid Legacies Youth Project Donations Other 2. Income from charitable activities Weddings and Funerals Coffee mornings etc Contributions from cong orgs Sundry Income 3. Income from other trading activities Rent Received 4. Investment Income Dividends received Deposit interest 5. Other Income Guild Berth Park Youth Fund Berth Park Furniture Fund Soup Club Youth Group Coffee Club Messy Church |
Unrestricted Funds 2025 £ 17,336 4,527 - 20,000 3,443 45,306 - - - - - 18,559 18,559 2,184 386 2,570 248 20,000 1,200 - - - 857 22,305 |
Restricted Funds 2025 £ - - - - - - - - - - - - - 86 - 86 - - - - - - - - |
Endowme nt Funds 2025 £ - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2025 £ 17,336 4,527 - 20000 3,443 45,306 - - - - - 18559 - 18559 2,270 386 2,656 248 20000 1,200 - - - 857 22305 |
Unrestricted Funds 2024 £ 18,728 5,104 14,417 4,735 6,846 49,830 - - - - - 18,964 18,964 2,062 2,534 4,596 691 - - - - - 2,851 2,851 |
Restricted Funds 2024 £ - - - - - - - - - - - - - 98 - 98 - - - - - - - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 18,728 5,104 14,417 4,735 6,846 |
Total 2024 £ 18,728 5,104 14,417 4,735 6,846 |
|---|---|---|---|---|---|---|---|---|---|
| 49,830 | |||||||||
| - - - - |
|||||||||
| - | |||||||||
| 18,964 | |||||||||
| 18,964 | |||||||||
| 2,160 2,534 |
|||||||||
| 4,695 | |||||||||
| 691 - - - - - 2,851 |
|||||||||
| 2,851 |
PERTH: CRAIGIE & MONCREIFFE CHURCH OF SCOTLAND
Notes forming part of the financial statements
| For the year ended 31 December 2025 1. Analysis of Expenditure Raising Funds Offering Envelopes Charitable Activities Giving to Grow Presbytery Dues Minister’s Expenses Pulpit Supply & Organist Supply Other Salary Costs (organist & HMRC Youth Worker Youth Expenses Youth Project Expenses Fabric Repairs & Maintenance Council Tax Cleaning Heat and Light & BT Broadband Other Building Costs – Insurance Administration Expenses Expenditure for Organisations Other Expenses (L&W, Chronicle, PACT, Retiring Collections) Independent Examiner’s Fee Total |
Unrestricted Funds 2025 £ - - 23,160 1,438 - 1,440 3,297 - 156 11,997 1,480 - 898 18,213 2,627 550 19,019 602 389 85,266 85,266 |
Restricted Funds 2025 £ - - - - - - - - - - - - - - - - - - - - - - |
Endowment Funds 2025 £ - - - - - - - - - - - - - - - - - - - - - - |
Total 2025 £ - - 23,160 1,438 - 1,440 3,297 - 156 11,997 1,480 - 898 18,213 2,627 550 19,019 602 389 85,266 85,266 |
Unrestricted Funds 2024 £ - - 9,561 1,496 34 2,000 3,384 5,892 - 7,520 4,644 - 2,504 23,161 4,971 1,849 2,668 960 - 441 71,085 71,085 |
Restricted Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ - |
|---|---|---|---|---|---|---|---|---|
| - | ||||||||
| 9,561 1,496 34 2,000 3,384 5,892 - 7,520 4,644 - 2,504 23,161 4,971 1,849 2,668 960 - 441 |
||||||||
| 71,085 | ||||||||
| 71,085 |
Support costs have not been separately identified as the Trustees consider there is only one charitable activity. Therefore, support costs relate wholly to that activity and have not been separately identified.
Notes forming part of the financial statements
for the year ended 31 December 2025
| 7. Staff costs and numbers Salaries and wages Social security costs Total The average number of employees during the year w Ministerial support Administration Music staff Premises maintenance |
2025 £ 3,297 - 3,297 as as follows: 2025 Number 0 0 1 0 1 |
2024 £ 3,384 - |
|---|---|---|
| 3,384 | ||
| 2024 Number 0 0 1 0 |
||
| 1 |
The above categories should be amended as approved. The average full time equivalent number can be given in addition to but not instead of the headcount number
No employee had employee benefits in excess of £50,000 (2024 nil)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856.
8. Trustee Remuneration and Related Party Transactions
No trustee received any remuneration or reimbursement of expenses during the year.
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.
During the year a total of £8,805 was donated to the congregation by Trustees.
.
Page No 13
Notes forming part of the financial statements for the year ended 31 December 2025
9. Tangible Fixed Assets
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Accumulated Depreciation At 1 January 2025 Charge for year Eliminated on Disposals At 31 December 2025 Net Book Value At 31 December 2024 At 31 December 2025 Cost At 1 January 2025 Additions Disposals At 31 December 2025 Accumulated Depreciation At 1 January 2025 Charge for year Eliminated on Disposals At 31 December 2025 Net Book Value At 31 December 2024 At 31 December 2025 |
Buildings - - - - - - - - Buildings - - - - - - - - |
Office Equipment - - - - - - - - Office Equipment - - - - - - - - |
Total - - |
|---|---|---|---|
| - | |||
| - - |
|||
| - | |||
| - | |||
| - | |||
| Total - - |
|||
| - | |||
| - - |
|||
| - | |||
| - | |||
| - |
______________ Page No 14
Notes forming part of the financial statements For the year ended 31 December 2025
| 10. Investments Market value at 31 December 2024 Unrealised gain / (loss) on investments Market value at 31 December 2025 Investments at cost The following investments are held: C of Scotland Growth Funds C of S Income Funds include investments with C of S Investors Trust 11. Debtors Gift Aid Tax Refund Due Other (detail where material) Use of Premises 12. Creditors Accruals Other – Independent Examiner Fee 13. Analysis of Net Assets Among Funds General £ Fixed Assets Investments 40,832 Current Assets 105,437 Current Liabilities (320) Net assets at 31 Dec 2025 145,949 |
2024 £ 39,253 1,579 40,832 37,292 9,054 31,778 Growth and Income Funds Designated Restricted £ £ - - - 10,678 - - - 10,678 |
2024 £ 38,251 1,003 |
2024 £ 11,019 7,323 |
|---|---|---|---|
| 39,253 | |||
| 37,292 | |||
| 8,396 30,857 2025 £ 4,158 3,413 7,571 2025 £ 320 320 Endowment £ - 1,250 - 1,250 |
|||
| 18,342 | |||
| 2024 £ 320 |
|||
| 320 | |||
| Total £ 40,832 117,365 (320) |
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| 157,878 |
Page No. 15
Notes forming part of the financial statements For the year ended 31 December 2025
14. Volunteers
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
15. Movements in Funds
| Endowment funds Sunday School Prize Boys’ Brigade Prize Restricted funds Organ Fund Youth Fund Fabric Fund Unrestricted funds Designated Fabric Fund Designated Youth Group Guild Contingency Fund (121) Centenary Fund (121) Badminton Club Coffee Club Messy Church Bertha Park Youth Fund Bertha Park Furniture Fund Youth Project Fund A/c General Fund Total funds |
At 1 January 2025 £ 250 1,000 1,250 1,508 449 8,635 10,592 27,307 - 1,081 9,286 454 333 7,335 4,332 - - 8,303 82,445 140,877 11,842 152,719 |
Incoming Resources £ - - - 66 20 - 86 - - 248 - 20 - - 858 20,000 1,200 20,000 46,414 88,740 86 88,826 |
Outgoing Resources £ - - - - - - - - - (1,329) - - - (7,335) (1,194) (8,705) (456) (11,997) (54,250) ( 85,266) - (85,266) |
Gain/(Loss) on Invest. £ - - - - - - - 766 - - 285 - - - - - - - 548 1,599 - 1,599 |
At 31 Dec 2025 £ 250 1,000 |
|---|---|---|---|---|---|
| 1,250 | |||||
| 1,574 469 8,635 |
|||||
| 10,678 | |||||
| 28,073 - - 9,571 474 333 - 3,996 11,295 744 16,306 75,157 |
|||||
| 145,949 | |||||
| 11,928 | |||||
| 157,878 |
Purposes of Endowment Funds
Income from the Sunday School Fund is used to provide Sunday School (Messy Church) materials.
Income from the Boys’ Brigade Fund is used to help towards the cost of providing prizes.
Purposes of Restricted Funds
Organ Fund: This fund will assist in any future maintenance of the organ. Youth Fund: This fund is available to assist activities of children over Sunday School age. Fabric Fund: This fund relates to monies donated to the Church from the Estate of Valerie Davis for use in Fabric expenditure for the Church.
Purposes of Designated Funds General Fund This fund is available for the everyday use of the Church’s activities and groups. Fabric Fund This unrestricted fund exists for the maintenance of the Church properties. Sunday School The Trustees have set aside funds for materials and activities of the young people of the Church.
Movement in Funds Designated Funds cont’d Guild : The Trustees have set aside funds for the Guild programme of events and activities Contingency Fund: The Trustees have set aside funds for unforeseen expenditure in fabric and every day costs. Centenary Fund: The Trustees have set aside funds to celebrate the centenary of the Church Youth Fund: This fund is for the payment of the Youth Worker’s salary Badminton Club: The Trustees have set aside funds for the activities of the Badminton Club to encourage fellowship between Church members and the wider community. Arts & Crafts Group: The Trustees have set aside funds for the activities of the Arts & Crafts Group. Soup Club: The Trustees have set aside funds for the activities of the Soup Club to encourage fellowship between Church members and the wider community. Coffee Club: The Trustees have set aside funds for the activities of the Coffee Club to encourage fellowship between Church members and the wider community. Messy Church: The Trustees have set aside funds for the activities of the Messy Church Group to encourage children and adults to take part in a more relaxed style of worship and encourage fellowship between Church members and the wider community.
16. Collections for Third Parties
| Collections for Third Parties Foodbank Water Aid Harvest Collection CATH |
2025 £ - 32 25 49 106 |
2024 £ 54 - - 32 |
|---|---|---|
| 86 |
Page No 16
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Consolidated Fabric Fund Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December TEMPORARY ACCOUNT Credit Balance at 31 December |
2025 2024 £ £ 314,888 84,102 332,298 99,209 107,705 87,175 - (3,306) |
|---|---|
Notes
During the year to 31 December 2013, it was discussed and agreed that £300,000 would be transferred from the Consolidated Fabric Fund Capital Account into the Stipend Fund of the Church of Scotland. This amount results in an annual reduction in our Ministries & Mission payment of approximately £12,000, some of which is used towards the cost of our Youth-Family Workers.
Page No 17