DULI. & WEEM PARISH CHIJRCII OF SCOTLAND Congregalional Accounl.s For the year Lnded 31 st tkccmber 2024 Charity Number SC'001465
DULLAND WEEM PARISH CHURCH OF SCOTLAND TRUSTEESANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 Referenco and admlnlstradve IntoMtIOn Charity name Dull and Weem Parish Church of Scotland Charity regisir8lion numbei SC001465 Con8re8ational relerence number Contact addrey$ 271608 Tre88urer. Schiehallion Lodge. Foss. PH16 5NQ Truste8s. The lollowing trustees served throughout the year- Treasurer Independent Examiner Bankers Royal Bank of Scotland. 14 AILan Street. 818irgowrie PHIO 6AD StTUCture, governance and monagement Governlng document The church Is administered in accord8ncewith the lermsot the Deed ofconstitution. Recruitment ond appolntment ot trustees Members ofthe Kirk Session are ihe charitytrustees. The Kirk Session members are the elders of the church. the minister. session clerk and the IreasLtrer and, the minister apart. are chosen from those members ot the church who are considered lo have the appropriate 8ifts and skills to contribute to the management of the aff airs ot the church. The minister is elected by the congregation and is inducted by Presbytery. Org8nls8tlonal structure The Kirk Session Is chairet1 by the Minister and is responsible for all the spiritLSal and temporal affairs of the church.
DULLAND WF.F.M PARISH CHURCH OF SCOTLAND Objectives and 8Ctivltios 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 ol 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 a territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond, Services at Dull 8nd Weem church are held weeklyon Sundays at 9.45am with attendance of approximaiely 35 people. frequently including visitors. A¢hievements and pertorniance Dull and Weem church is linked wilh Aberfeldy church and Grantully, Logierait & Strathtay churches. The minister Is There are 13 elders. 2024 continued where 2023 endeé with ministry PTOVlt¢d vy ¥+lr ie minister. invited clergy or Several lay pre8chers. This w8s in line with the Church ot Scotland guidelines. The Stated Annual Meeting was held on the 14th of June 2024. Organ supply is prided by three players who share the workload. Membership is 102. The role of Fabric Convenor is held by.0 continues to identity and Carry out buildings and grounds improvemenrs as agreed by the Kirk Session so thai the church fabric is maintained to a high standard and io increase comfort. ambience, and facility levels in line with coniemporary expectations. The local Bridge Club 8nd other local groups continued lo use trte MacDonald Room. In line with Church of Scotland Safeguarding Legislation there is a Safeguarding panel consisting ol and (Aberfeldy Church Safeguar(Jing Coor¢Jinatorl. Several people In itte congregation have been cleared for PVG work. The work ol CJLila continue¢J with as ¢onvener. Around 10 ladies and men attend eceives World Missi.)r', ,? IIoi Ik le.T C)n mission and prayer information from Church ol Scotland Faith Action. which is made available inthe MacDonald Room. The work of Breathe- Out, ouryouth proiectvthich Is 8imeO atyoung people In our parish. continued wilh a numbef of relationships and connections made. The project has been successful in raising funds both locally arid from various other chariiies and IDstitiitinn8 The Joseph Rank Trust have supported the work. which is hugely appreciated manages the treewill offering scheme. Several people have opted to give in this way. either through st8ndinE order or envelopes. and the extra tunds generated through recovery of tax by the treasureT is much appreciated.
DULLAND WF.F.M PARISH CHURCH OF SCOTLAND Financial review Income has exceeded Expenditure overthe year by E6.215. Reserves policy It is the policy ol the trustees to hold at least the equivalent of one year's general expenditure. approximately £25,000, in the general fund. It is the policy of the trustees to hold sufficient in the tabric fund to meet major iterns ot repair and rn8intenance. We believe that we should maintain approximately £15.000 in ihe fund. Statement ot trustee's regponsibiiities The members ol the Kirk Session must Pfepare financial statements which give suff icient detail to enable an appreciation of the transactions ol the church during the financial year. The members of the Kirk Session are responsible tor keeping proper accounting records which. on request, must rellect the financial position of the congregalion at any time. This must be done to ensure that the financial statements complywith The Charities and Trustee Investment Iscotlandl Act 2005, Ihe Charities Accounts Iscotlandl Regulations 2006 las amended) and The Regulations Anent Congre8ational Finance appro¥ed by the General Assembly ofthe Church ofscotland in 2007. They ar8 also responsible for saleguardingthe assets of ihe church and must take reasonable sieps for the prevention andloi detection of fraud and other irregularities. Approved by the trustees and signed on their behalf. 3rd March 2025
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF DULL AND WEEM PARISH CHURCH OF SCOTLAND I report on the accounts of the charity for the ye8rended 31st December 2024, whlch are set out on pages 5 10 8. Resp8ctlve r88ponslbliltles of trustees arKI examiner The charity's trustees are responsible foi the preparation of th8 accounts in accordance with the terms of the Charities and Trustee Investmenl (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 200618$ amended). The charity trustees consider that the audit requirement of Regulalion l 0111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the 8ccounts as required under section 4411 Ilcl of the Act and to state whether particular m8tters h8ve come to my attention. Bag18 of Independent examln81's slatement My examinaiion is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006. My examination includes a review of the accoLJnlin8 records kept by the charity and a comparison of the accounts presented with those records. It 8190 includes consideration of any unusual items OT disclosures in the 8ccounls and seeking exp18n8tions Irom ihe Trustees concerning any such mailers. The procedures undertaken do noi provide all Ihe evidence that would be required In an audit. and consequently I do not express an audit opinion on the accounts. Indepondent examinoes stalement In the course of my examination ol the statement ot accounts for the year ended 31st Decernber 2024. no matter h8s come to myattenlion 11 which gives me reasonable cause to believe that in any material aspect accounting records have nol been kept in accordance with section 4411118101 the Charities and Trustee Investments Iscotlandl Act 2005 and Regulation 4 01 The Charities Accounts IScotl8ndl Regulations 200618s amended) the accounts (Jo noi accord with those recor(Js the statement of accounts do not comply with any ol the requirements of Regul8tion 8 ot The Charities Accounts (Scotlandl Regu18tions 2006 (as amended) 21 to which. in my opinion. attention should be drawn to enable 8 proper undertstanding ol the accounts to be reached.
Oulland Weem P•rlsh CIM•rch of Scotland Statemont ol fto¢elpts •nd Paymtsforthe Yo•r End•d 31 D•cember2024 Unro•trkt•d R••irl¢i•d Endowm•nt Total Totsi lund• lund 2024 2023 Not• Inrn• trom.. Donations 0 31.r28 28,637 ActMtie8 lorgeneraringfund5 1,7B5 1.786 Rent of prernises Bank 8nd Deposit intsit5t 503 635 2.119 Investrnent intomt 365 943 824 GTants receNed 10.000 Sundry CeiptS Tot81 Incom• 36.259 1.612 1.065 38.SI5 42.896 Exp•nlr•0. Costs ol genergtin8 tunds 25.742 6.979 0 32.n1 44,289 Grants rep31 Tot•Lexp•ndttuf• 1.500 25.742 6.979 0 32.T41 45.789 Net Incom•ll•xpondtturel beforetransf•rs 10,517 1.065 6,215 -2,894 Tr4n•l•r8: Gross transfevs 18•n funds- inl lo&rtl 246 -246 N•1 movemont In funds 10.763 4.367 819 6.215 -2,894
Statemoni ot Funds as at 31t Dae•mber 2024 UnreJtrict•d R•trictg0 EndoTMnènt Total Total lunds tunds funds 2024 2023 Flx•d A••ots Invesiments 11.028 2.587 11.345 24,W 24.960 Market Value at 31st December £36.64312023 £33.8771 Current ••••tJ Cash at bhnk 58.7 1.431 -3.752 56.435 52.134 Cash in Hand 515 515 501 Church ol Scoiiand Deposits 6.CE9 10,237 13.106 29.412 27,043 65.341 9.354 86.362 79,677 Le#•- Currenl Liabilities Amount3 collected on beh811 ot third parlies 470 470 64,871 9,354 85.892 79,677 Not As*ei• 75.899 14.255 20.698 110.852 104.637 Funds otlho ch•rbty: As 8t 1st J8nu8ry Ntrt moveme ol Funos 65,136 19.622 19.879 104,637 107.S31 10,763 -5.367 819 6.215 -2.894 As at 318t D0mbOl 75.899 14.255 20,698 110.8S2 104.637 The financig13tatements on pages 5 10 8wer8 8pprov•d by the kirk session on 3- March 2025 and signed on their
Dull and Weom P•rlsh Chufch of Scotland Not?$ to the accounts for the year eThd 31st D•cember 2024 l A¢¢ount5ngpolici•s a. These 8ccounis have been prepaied on the AecÈtptS 8fvJ Paym9nts basis In accord8nce with the Charities Bnd Trusiee Inve8tm8nt1Scotl8ndl Act 2005 and the Charities Accounts IScottan(11 Rtrgulations 2006 las gm¢ndOdl. b. Heritable properties, consi$tin8 of the church. are not recorded In the accounts. The titte deeds 8re heid by IP* Church Ot ScotL8n¢J genergl trusrees. c. Norrn81 t8tyric regairs and mainten8ru arfjchar8tdtot genei8lfufid. Exlraordinaryrepair3athd improvam8nts•re rnetfrom either our own lablic luno or that neld Dy Ine genefalllUST8ts. 2 Trustee remun•ration and relat partytr8nCt1OnS 2024 2023 No12023 None) trustees wtsrè paid any remuneration One12023 one I truslee was paid lor necessary expenses 3 Spocial collo¢ilons and fundraising for other ch•riti•s In addit10n to the general lund receipts recorded on pa8e 5. the lollowin88mount5fr¢)rn 5ptsci81 C¢¥on88nd tundrJising eventstor¥poci81wrposeswere roceNed and disbursed duringtheart00th?r¢hprn1e$.' 25 95 2023 Earl Haig Fund Bring Back the Smile to Nepal Home tor Good Guide Dogs fof the Bnd 80 81 406 404 Disbursed 2025 470 4 Don8tlons Unrestrici•d lunds Rgstricted tunds Endowment funds TotAI 2024 Total 2023 WFO and gift aid donations. incluijing tax ¥ecovere Open plate Weddings and funerals Linkage Other offerings 24.808 3.412 25.768 3.412 1.090 1.458 24,776 2,934 260 668 1.458 30.768 37.728 28.637 5 Grants iocel¥eil Govefnment Grants Grants from other Ch8ritie$ 10.000 10.0 Gr•nt$ r•pald Government Grants Grants from other Charities 1.500 6 Cost ol ynw•iinKiunds Fundfaising activities Charitable ActNities= Contributions to the Church ol Scotland Pfesbytery due5 Minister's expenses Other staffing cosis Fabric repairs and maintenance Othef building costs Youth work Linkage Other expgnses 160 160 160 12.872 541 289 1,529 12.872 541 289 1,529 4.497 5.353 3.626 3.645 209 32.721 15,716 559 766 1.267 8,218 4,630 10,865 1.908 200 44,289 5.3S3 3.626 3.5 209 25.742 6.979
Dull •nd Woem P8rl$h Church of Scolland Notes to the x¢ounls tor the year ended 31st Decernbew 2024 ¢ontlnu•d 7 0M•nt In lunds B•Lanc• at 0110112024 ml Ouwolni ••Lanc• 3111212024 Trnbt•r• R•8irkt•d luDds Youth F8bric Fund -3.626 -3.353 -6.979 16.957 19.622 652 14.255 14,255 1.612 untrIct• lynd¥ General FuDd &fj,136 36.259 -25.742 246 75.899 Endo¥•nttrtd Gordon Menzies Brn Trust Fund John McKillopTwst Fund 6.370 13,509 19.879 328 738 6.452 14.247 .246 Tffj•lfund• 104.637 38.935 -32.721 110.852 PurpoM6 of rert•tn$ The Youth Fund may be used to hgipfund projects_ The FaDfic Fund fflay be used onthè fabric 01th8chtsrc andthe manso. PurpoM• of •n(lowment lunds Aeceipts ol the Brown Fund mtyb8 Swrton Special f8bric Itern5. The McKillop Fund was S&t up to fund the Sabbath school 01 Music Items. Followng a re-organisaiion Sehefne from February 2019 It 5UDPOrt$ thurcn music and youth work within thè Chuich of Scotland Parishe5 of 11 gnd Weem and Aberteldy Mlnlstei's stlpend All Church ot Scotland congr8gatrons cofttribute to Ihe National Stipend Fund which be8rs the costs ot dl minister5. Stipends and employer's contribution$ loi n8tional Insurancé. pension and housing and loan fund. Min15tOV5' Stipends re paid in accordantewith the n8tion81 stipend xale, %¥hich Is r&i8ted toytaisof serwce. Forihe ye8r undw review, the minimum stipend was £31.642 and the maxirnum snpend Iinhfth and svbseqvent ye8r5' semcelwas E38.884. 9 M•rl•l d•bior••nd cr•(10[¥ 2024 2023 Gift aid t8X At 3181 Decemberthe foil(Avingestirnated Bmountswie o%*dtothe congrwtson 455 1.498 APPENDIX I Funds held on beh81f oflhe congregat bythe Church ol Scotland 8ener81trusTre5 2024 2023 Con8olldat•¢l labdc fund Capital 8tcount- Investment Cre¢Jir balance heid at 31st Docembtr atcost M8rketV8lue at 31stOoctrmbti Cepital account- Oep051t Credit balance at 315t Decernbjr Revenue 8ccount Crodit balance 81 31st D8cemb8r 1.540 1.018 2.255 1.627 522 5205 4.890
Dull & Weem Gulld Incame & Expendllure A¢cowrt for al i eJ[l¥ 31 December2024 2024 2023 Openlng Balance Income Sundry Donatlons Subscriptions Total £154.00 £154.00 £154.00 Expendlture Subscriptions Cof S Projects Demntla Café Total £165.00 £154.00 £350.00 £75.00 £579.00 £165.00 4165.00 -£579.00 Balance £440.66 Treasuref Audltor