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 IntoM￿tIOn
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 pr￿ided 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 Paym￿tsforthe Yo•r End•d 31 D•cember2024
Unro•trkt•d R••irl¢i•d Endowm•nt
Total
Totsi
lund•
lund
2024
2023
Not•
In￿rn• 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•n￿l￿r•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 ￿1￿8•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 31*t 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 D0￿mbOl
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$tin8 of the church. are not recorded In the accounts. The titte deeds 8re heid by IP* Church Ot
ScotL8n¢J genergl trusrees.
c. Norrn81 t8tyric regairs and mainten8ru arfjchar8tdtot￿ genei8lfufid. Exlraordinaryrepair3athd improvam8nts•re rnetfrom
either our own lablic luno or that neld Dy Ine genefalllUST8ts.
2 Trustee remun•ration and relat￿ partytr8n￿Ct1OnS
2024
2023
No12023 None) trustees wtsrè paid any remuneration
One12023 one I truslee was paid lor necessary expenses
3 Spocial collo¢ilons and fundraising for other ch•riti•s
In addit10n to the general lund receipts recorded on pa8e 5. the lollowin88mount5fr¢)rn 5ptsci81 C￿￿¢¥on88nd tundrJising
eventstor¥poci81wrposeswere roceNed and disbursed duringthe￿art00th?r¢hprn1e$.'
25
95
2023
Earl Haig Fund
Bring Back the Smile to Nepal
Home tor Good
Guide Dogs fof the B￿nd
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$h Church of Scolland
Notes to the x¢ounls tor the year ended 31st Decernbew 2024 ¢ontlnu•d
7 ￿0￿M•nt In lunds
B•Lanc• at
0110112024
ml
Ouwolni
••Lanc•
3111212024
Tr*nbt•r•
R•8irkt•d luDds
Youth
F8bric Fund
-3.626
-3.353
-6.979
16.957
19.622
652
14.255
14,255
1.612
un￿trIct•￿ lynd¥
General FuDd
&fj,136
36.259
-25.742
246
75.899
Endo¥￿•ntt￿rtd
Gordon Menzies Br￿n Trust Fund
John McKillopTwst Fund
6.370
13,509
19.879
328
738
6.452
14.247
.246
Tffj•lfund•
104.637
38.935
-32.721
110.852
PurpoM6 of re*r￿t•￿t￿n￿$
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•(1￿0[¥
2024
2023
Gift aid t8X
At 3181 Decemberthe foil(Avingestirnated Bmountsw*ie 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 e￿J[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