AucFrrEPARDER PARISH CHURCH OF SCOTLAND REPORT AND ACCOUNTS For the period ended 31 DECEMBER 2025 Scotts'sh Chatity Registration Nurn￿r . SC001688 Church of Scotland congregati¢)nal referer￿ number '. 281699 4 Ex¢d Mah4•nplain Pl PH31GW Page Report •fth• Tru•tee• Ind•p•nthnt Examiners Rgp¢vt 10 8latement of Financial A(INibe8 11 Balance She8t 12 Acwuntin9 PolkS•• 13 Note8to the Fin￿￿￿ Statsmer 14 Detaded Ststemrmt of Fina￿* kti¥ft*$ 21 TRUSTEES. REPORT YEAR ENDED 31 DECEMBER 2026 The tnJst809 PTe8ent their amual rep)rt aTrJ the finond¥l statements of the ¢h•rtty for the ye8r endtrd 31 December 2(Y25. Tho financial 8tatements have pr8paF41 tn ￿*rdanc8 ￿ the attountiro polt¢ie$ 881 out on 11 comDly thé Gènèral Aggem￿Y Raoulationo for trsnore¢ational Finance, thè Charities and Trusté8 Investment IScotlaThJl Act 2CIJS. the Charities Aecounts (Scotlandl Regulation8 2006 las amendedl and Acco¢Jnting and Rewtty ty charrtI￿ '. Statemont ol Recommen(l&J Practice app1Ieabltr to ch8rFlies pre￿￿r￿j their ae¢tYJllts In ac¢ordance %Mth the Finanoal Reportiro Stsndard applica￿• in thè UK and Reput4ie of Irèlarxl PU￿*h￿l on 16 July 2014. OWECTIVE8 AND ACTMTIEa ObJ￿￿ve5 and Aims The Churth of Scotland ￿ Trinitarf•n In d¢Xtrine, rth)rmed in tradidon 8nd Pre3byterian in polty. It exBts to olorify God and to work for the thancement of Chrtsfs Kingdom throtNJhout Ih? worfd As a national Church, it ackTh)vAedges a distinctive call and duty to brirYJ thè Ofdnances of rolKJion toth• paople in wèry par￿h ol ScoiL4nd, through a terTrtorial mintstry. ll c¢xspardt89 with Other Churches in various tcumenieal bodies in Sct4laThJ and beyond. sorv￿e5 of Worship are norn81ty hehy at 10.30am •vtrry Surwjay. Communion ts c8l$brgtod in May, and Novamber, with informal communlon sorvlcos W at ond of 8a¢h month after the masn ts•rv￿￿. Wè •l•o havg a ￿0*￿¢e￿ wor81d"p 8¢Thlce •t 2pm on a Wednesd￿. Mlnlst•rs R•port Th• churk* has again mad& goc¥J progr￿8 wrth over 100 peotle atteTrYlng worshlp Sund and another 25 on Wèdn85days. We ha¥8 ack1￿ ab¢yJl 10 new ThmbgTr in the ya$tygar. Our fx¥ro #•rvieè of wornhip on Sundays provid•s Chiistian and teachiw for a range of adults and youry people, and our rTh)nthly Mw8y Church ha¥ abo￿ 40 poople attending. chik1r￿ and youno famile6. Sunday a¢tivib&s gr¢ $UpF￿￿j by various mk*4¥e6k grou￿ in¢lLtdiw Archway lunch club to me•t tho n08d9 of th8 lonaty and vulnèrablè. a Fnday ovoniry youth club, Sehool P•¢tor8 *¢Tvino th• k•eal school and regular SeN1￿$ to kncal h￿￿$. Pastoral visi￿ng to the elderty Is by the ebJeFs and 8UPPOrt•d try a team of 15 Fvasioral ￿81t0￿. Our Church C¢ntre is OFen 7 days a week and Offe￿ spaca lor tJozenB of eommunlty grou￿ as well a8 our own food bank and communty garden. We have opened a successful communrty café 2 days per week and we have secur&J grant fvnding to covér the Cl￿ ofthe café rnanagei for anoth•r yoar. Undor the Presbytery Plan. ALK*terardor will take {98P￿SIt1￿fy for Abgnrthvan Church as a Lceal Mission Chureh. AucFrrERARDER PARISH CtrIURCH FINAPKLAL REPORT FINAL Page 1 Auc￿lIERARDER PA1118H CHURCH OF 8COTLAPKI TRU8TEE8' REPORT (oontinu•d) YEAR ￿DED 31 DECEMBER 2026 ACHIEVEMENT8 AND PERFORM Two wo118Btabl•h•d prayer 9roup8 ar• Nnnlw in1ho Ghurth-on• vlrtual group ar￿1 one in oroup. In Lent the thurch read the Gospel of Luke 7Mth daity madirvJ8 and Sunday 8•m)on$ to help our und?rnta￿Ilnq. We have a Wor4hip and Disupkryship group and w• r•oularty run ¢ourBg# and •m*ll d1•cU￿10￿ groupg. Latèr y••TW¢ pknn to njn a Btr••vem¢nt Courne forth¢ W• now have contac1b9￿ ￿Yrne￿ oifw•d In th• thurch. Our yO￿h work•r h•8 b•en d•v•lorlrvJ group• to e￿a08 wlth youth In th• 8¢hool, •nd we havo F￿daY Nlghl Youlh Group ••t•bl•h•d. Me88y church now beeom• • monthty wenl wlth gr••t att•ndance arrfl fvrÈ. Thi• y••r w• h￿• njn th• Alph• ¢ourn• for over 30 K*opl•. W• havo al•0 h•J oY•r 50 p•opl• Involvod In DNA Group: - followtng J••u• through prwy•r ond ob•dl•n¢• to God, Word NuttutL- c•dng for ••eh oth•r and for othért - lookiThJ outward In 8•Nk• and ￿[On to our t>)nmYJr Our Klth S•88l¢Jn n￿nthfy wlth èvéry e•cond rr#)nth focu￿￿ on pr•y•r •nd r•ll•clion. It gave u8 tho opwjrtunlty to pknn th• futur• of our m••tirKJ• togeth•r *ith mor• edu¢•tion, r•llo¢ti0n, nurtur• and 8plrttu81ty. Tho ¥chool year •nd a¥Bemble8 wer• h•kJ in th• church In D￿mber, and th• Prlrnry S¢hotsl h•ld th•lr Easter and HaN•8t ••ril¢M In thurth. We akn provkle IrrtaraL11vo Chd8tsnaJ and Ea8t•r •xpart•ne•8 for th• P6 as part oltholf RME ¢uniculum. F••llv• ••Thlcth b•oan wlth tha ff¢rrn)rf•l *•￿¢•. our powp Mlvlty, l•••orn & c•rol• MNI¢•, Qdb 8¢Nlce, W•tchnlght ￿r¢I and Chrl•tr*• Day 8•rvl¢•. All ••rvlcM w•r• w•ll att•nd•d and wo11 ro¢dvod- wo 8aw ov•r 450 peo￿* on Chrf•trn￿ Ev• and chr181m￿ Day. It wa8 a tlm• of great &n￿U￿a•Mant forth• chw¢h. ¢h•rltAbl• A¢tMII•• Th• foliowlbVJ •r• th• highlloht• of th• year. - Pa8tornl Car• conlnu•• to be a k•y ar•• of orga￿••d • wol •tructyr• and Pa8toMI Caro i••m. - Th• Chureh Corrtre b••n ¥•ry Ixxy wlth aclMll••, m••tsrq• and •v•rt• ¢n 7 day• • w••k. - Tho Blu• Door Fofyjbank 18 now In il• frtlh year and ¢onOnu•• to ￿p￿t th• lo￿1 ¢omrNnlty who arg in n•ed. AUCHTERARDER PAR5SH CHURCH FIPiAKL4L REPORT 3J25 FINAL P8ge 2 AUCHTÉRARDER PARISH CHURCH OF 8COTLAND TRUSTEES, REPORT (•ontlnu•d) YEAR ENDED 31 DECEMBER 2025 - The Guikl continu98 wlth a go¢>J m8ThbeTslwp working to support the fiJndr8i*no for the Guild prolets. - Thè Communty Ga￿on suppliod veggtabJe$ all through tha wmmer and Is balng furthor developed to provkje better acce88 and Som• ¥mall alk)tment b¢d¥. Pastoral Care continues to be recognised as viial to the members o]d and young. A well 18d and dedicated team continu& to 8triNe to develop the SO￿leS to ¢nhanee whal 1$ already bting achieved. Our new Fabric Team, with a new Convenor. continues to Improve the malntenance ol the bulldlno3. The Centre Managoment Team wns ihe centre and has upgraded Ihe vestry to a fully fvrbi¥hed as a church offts. Wg plan thi¥ ygar to refvrbish the vestibule area. Num￿r$ attending Sunday worship art Gonsi8t¢nttY around 100. Nvw mombors and v18ft0rn have fed back that tw hava found the chureh wami. w¢l¢oming and fr￿ndlY whkh 1$ èncouraging to th• Kirk So88ion. The Coffee Mornings run onc• por month which ha¥• an Important 8Crtlal purpo#• to 8UPPOrt all who attend and to rai8e lun¢Js. Archway Gafe contlnu88 to offer a gr8al 8UPPOrt fo anyone In the communlty. The weekty meeting is well att9n¢Jed and supported. nancè The Finance team i# wèll 8er¥pd an &YceNent team. who mairrtain record8 on recently upgraded and reconfioured QulckBook8 Online accounts'ng Software This 18 in order to provide morè sophrsticated raporting in arèay of reytricted and non-re6tricted ineome to the vartous area8 of finan¢i81 r¢$ponsibility. e.g. Foodbank. Cash collection and banklig are handlod ¥eparalely for purw>se8 of govomanco and spreading of WO￿Oad. Th8 Church was the 8ubJe(a of a r￿line Local Church Review by the Pregbylery ol Porth and wa8 hiohtv commended for its good worK wilh no signifieant arpas of conc8m. AUCHTERARDER PARISH CHURCH FINI￿lAL REPORT ANIL Page 3 AUCHTERARDER PARISH CHURCH OF 8COTLAND TRUSTEE8' REpoRf {continu•d) YEAR ENDED 31 DECEMBER 2025 155U•S 4md Ghall•nge¥ We continu• to look to 8tr8rothèn the FiTrance coMnYtt￿ for purp￿6* of #u¢¢è88ion planning to further 8pr•ad workbaj. wrth the Church Centre's work exF4ThJing. we need moro yo￿nteerS Iwli¢ularty for the ￿f0. PLANS FOR FLrfuRE PERIOD8 Mlssion A Small t•am from the chtlrth attend•d the Church of Engl8￿? L&￿Ing your Church into Gn) Conference in February 2026 Plans to tske forward sevèral InthatNe8 8rigng from thtS are beirg develop￿ with our Mission. Chiklren Youth. C•ntr• Managemen( P￿toral Care and Worship & Di8ciFAeship teams. AiKFffERARDER PARISH CFiIRCH FININCiAL REPORT FI￿L Pag8 4 AUCHTERARDER PARISH CHURCH OF 8COTLAND TRUSTEES, REPORT (¢￿tinu•d) YEAR ENDED 31 DECEMBER 2026 HNANCIAL REVIEW R•••ry•• p￿￿*Y Curr•nt unr•Jtrf¢Xed are £79.120. Thkn wuat8B tojwt ov•r 5 mc￿the unf••tiithd exp8rnJiture. Designated lunds ore gen•rally tor rol•tfvoly 8hort4•Th *th•r• th• ro8erve8 hold are •xpethd to be used and retr￿lIt on 8n annual ba818. Th• Budg•t for 2028 and beyond will c¢ntlnue to requ*• car•ful ¢￿h man•9gm•nt to koop at a sat￿l9Clory levol. Tho FSnane• Conv•n¢rifi••8ur•r pr¢•onts to th• So88h)n • t¥monthly FInar￿ r•port wlih p•riodlc updates on Income and ExpeThJrture dfrtailing inr)yn• ￿fved ￿ w•ll •• datwl•d •xp•ndrtur• C￿ts, Gift d r•￿￿4￿, *X*ll•ction• for othor Charitirt, mon•y hèkl in acco￿￿￿. raY•in9 •fk*rt• •nd out•tandlng p•ym•nt• r•qulr•d. We have 71 M•mt•r f&mllle8 who glve rtyuknrty •￿￿ month through Bank Standlng Ofd•r, and 14 via Fr•• Wlll onv•bp08 arn18 group ol gN• ￿￿ratelY to suwort the cojts of a youth work•r. AUCHTERARtER PARISH CkilRCH FIK4NCIAL REPORT 2)23 PINAL Pago 5 AucKfERARDER PAR18H CHUIiCH OF SCOTLAND TRUSTEES. REPORT {ognlinu•d YEAR ENDED 31 DECEMBER 2026 R•latlon•hlpwlth th• fp•h•rnl Tn￿t• Th• h•rrtat49 08$8¢-th•church 4nd h•ll ¢omF4•xlcrfmlrYJ a C4)fflmun￿ faclty- ov•8t•d In th• G•n•r•l Tiu8te•8. The heritage h&k4 by th¢ G¢n•rnl Tru•t•w on t￿h￿rOr￿• wr•a8Uon. 80th th• ¢¢ryir•gation ar*J tho G•n•Tal ar• e4)mt>)n•nt •knmèrt* of • DMkJn•t•d R•liolou• Ch8rtty, th• Church of ScotlaThl. G•Y•rnln• Dooum•nt The Chur¢h h •dmlnht?rod In o# and prtn¢lF4es In lh• •Fpl1¢a￿# Charrt* SORP.. make I￿ageM•￿ts and éBt'wAte8 that •r¢ r¢awn8t4• and pr￿￿￿tr. •tsl• wh•th•r •pplIe•￿* •eeountiw $tond•rd• and gt•t•m•nts ￿ r•¢omm•nd•d praetle• h•v• b••n foll¢Jwwa. 8ubJ•ct to any d•p•rturo8 •rd •xp¢alA•J In the fin•nci•l 8tat•mants,. propare th• linan¢ial 8t•t*monts on th• going ￿ne•rn unl•M rt l• In•py¢wi•t• to FYwum• that ¢harlty vhll contknua In opgr•tlonal •xknt•nc•. Th• tru8t••8 •r• r••pon•lblo lof k•Ong •¢¢ounting record8 **tlth d*loJe ￿th rna80nat4• •eeura¢y at any tlm• th• flnanci#l p￿tIl0n of th• th8rty to •n*t4• th•m to •ngur• th•t th• flnanel•l •t8tom8nts comply wtth thè charrti￿ ar￿ Tr￿t￿ Invo8kn•nt (Scollandl Ad 2005 ar¥J th• Chariti&8 Accourrt8 l$¢otl8nLII Reg￿￿tiOnS 20rA l•$ •mtrnd•dl. They are also rtsJpon81ble for jaffrauardlro tho ••s•ts ol the charrty ar*1 for tahJrvJ rea80m￿O •tèp for lh• provontttsn I￿1 d•t•xJon of ft•ud cther Irregularrt*e•. The tru•tM8 fAè r•$w￿1b1ts tr the m•lrrt•n•ne• *rKI int•j￿ ofth• thaTIty 4r¥J Iln8nci41 Infomi•lon on th• eonorèJ•tvnB' w•t8rt•. L•orél•tion in th• unit￿ Kingdom goV•rntr￿ the pr•p4rnVon 4nd dlB8•min9tion of flnand818tstemont8 dffl•r from I•oi8L•tion in oth•r jur*dictionB. Approv•d by th• Tru•tg0• on Amd •¥n￿l ￿ Ih•ir b•haff by A• M• Rulh Buol•n S••¢lon Cl•rk l AUCHTEFiA]IDER PIRISH CHURCH FINAMCNL REPORT 2Y& FI Page 9 Inde ndent Examlners Re (xt on the Accounts Roport to the truslees I mombors of . Auchterarder Parish Church of S¢oll8nd Charfty Number: SC(M)1688 On th• #ceountg for thè pèrnd . 01JOir2025 to 31112rJY25 Set out on pages . 11to21 The charty's trusteès are rosponsible fort￿ preparation of the a¢counts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charit￿$ Accounls {SGotland) Regulations 2￿6 (as amended). The Gharity trustees consider that the audit r8qulrement of Regulation 10(1) (a) to {c) of tha Acc(wnts Regulations does not appty. It is my rgsponsibillty lo examlno tho ac¢ounts a5 required undor sectK>n 44(1) (¢) of the AGt and 10 8tato wh8th8r particular matters have cx)m8 to my attenknn. My exafflinatbon is carri8d Qui in accordaI￿e wÉlh Regulation 11 of tho Chariti8s Aco)unt$ {Scotland) Regulation5 2006 (as amended). An examination includes a rev￿ of the accounting records kept by the Gharty and a companson ofthe account8 presented wrth those records. It also includes consideration of any unusual iterns ordisdosures n the ￿)unts and sooks 8xplanations from the trusteas concernino any such matters. The procedure8 undertaken do not provide all th evldenc& that would be required in an audit and, consequenty, I do not express an audrt oplnlon on lh¢ ￿tW given by the accounts. Indè ndenl Examlners Statement In the COUF50 of my examination, no matter has coma to my attan￿n 1. whlch gtves me reasonable cau$0 lo belle¥* that In any material respect the requiremonts.. to keep aGGounting teGords in ac •rtfv￿• 5,978 186.28& 0,•78 2M220 1ea,846 e7.932 NET INCOMEI(EXPENixfuRE) Q76 13.189 TRINBFÉR8 8ÈTVEEN FUND8 -1.899 OThER RECOGNISED I>AW81LOSIE8: R•il*l PIr￿(bIll&)￿l fo¢•d ••• N•t on Irr•*th•nt• 2•2 81 Ott*r NET ￿emENT1P4 FUND8 4311 TO,714 80.278 10 788 •1 FuTrJs t(0￿ht￿1W•rd 74,￿9 44,545 12•,123 59,(121 TOTAL FUNDSCAPBJED FORWAP 79.121 206AIJO 74819 (789 126.12) AiX%TEWER PARI* NIUKIILIREP(¥fW￿ FINIL Pag&11 AUCHIER￿0￿n PAIVSH CMURQI Tcthl 21.7 6,971 $.7e 1X¢X• ISJT AM¢xtttsIal￿Ou¢aftW￿ètr￿Cthfftr t 12 12112 7*110 79.120 1¥J.X* 6,971 74 44.54 Rg6trth 1X¢&% 6.971 TOTAL f2&1 8M WKAIW* P•g012 11M.rn7 r£.ST4 124•5 1C•.011 12.612 1QltsJ 31011 24.IC* 1q( 91.lUI 7,107 2,779 Td 18. io. 142n 192T7 13.49) 18 Tth•l T¢*1 T(w P¥r4 152 F•* 2.1 2.IKJ F*9b14 AUI>IIEIiARDER P*JIISH CHURG Ir*xnd (FR810211¢¢A￿tylI￿.C￿￿￿qr2Ol9jar1trQHr￿mi*R￿￿￿ (FR51th1 IBff*tNO 1 J￿￿ry20t9). Rqgu* Ih•ir•#*mt•J Bu￿illg 205••rn 10swr4 Thx P•40lJ AtfHTEII*At£RPARISHCHURI>I Tqlll 20 Fur Fu S1.X si, Pmbfftry 1271 1075 25D ?.271 IOF5 80,251 12,9fj8 44.093 1058 3t.226 454 1¢.774 repy￿and hwtyJithllgL)) 16,454 42. air 5,273 iknn& mudD e,*Z3 2.512 7.TJ2 2.512 FUThlra￿Y4 eNperae• r•xp•r q790 14.314 19.912 10,CCe 6,019 31.2r 1&020 19,W2 nDttwn ￿￿￿4•r, 2 tru*ettMooP￿d PTCf•rty knDurKdln ts bJ*4••dthfrthurth ptyDiO tytr*rtAtydu￿￿th•wmr4l1 *urwf( YoUth&tsmii*8W 011 251 ￿*￿£4¥￿1￿£￿.1tlIITERWiOER PARISH ¢HUKH At (*nerdlFL ee.$28 159.433 19277 19),015 11.*6 7.011 7.975 410 120 -11 784 74 178 R•*rtcted. R•*rfci#d. Ar¥2U RMlrfct•d. 8,180 119,9)1 17429 6.180 x8 827 13858 12 2U? e971 324 IT GMernlFwd ColyTr*d. Caré t**ll*d. Fabrf S),145 la1￿• 158.t5T 1828 .447 .1.838 M326 -IZ4 155 172 2&429 L.476 27,207 27.lJ14 X,312 34.299 29.320 15.2 Roth¢ted. &uo thxf -72S5 6708 61 81 6769 61 24• 1tJ Sl*dthJnTru#*tobeuw*top[￿￿￿N￿tU￿wf((th1p￿Ith Pr* orrfmnl FuThY FwthWtstr*BknCwPr amuul Thex hDludefvnd8tsIl￿yo￿kn F*d4 (￿m￿1￿YO•r¢ffj Fibi ACT. SowKla VAkn), tsrll B￿r￿￿￿TFu C•rP•f F4tskFurrtl T￿ prowrty. ClllOF4Th IT. TfyI￿nd La¢4 Unt4f JJ41 AiISHTERARceR P*IIISH CHURCH 27,T65 27.7&7 e.971 11334 159.848 4337 Q971 7¢ 7.1 15.334 I ￿r) CTwa¢%x*(*nthAlbidu•gmthrltrth l)*r} .13.489 t￿￿￿trOmthQ tIL*nkn￿1i*4tyrortr 012 Ir¢oJne FwdLNvJt31*Cwrtb AUCHTERARDER PARISH CIWRCH r•nded 31st D•¢wrA￿ 2025 ACTUAL 2026 ACTLIAL 2024 Catsrirfj Irthim• 10,5ge 1g,zn 8,U 8,941 13.4 DoMtion8 R•L•ifftl rn Clwrtse• Flmrs Tolal Gffts & tk)n8ti)n& I￿Orr* Foodt4nk EbnationB fyants Roc•rv•d lirL Fc•thn¥J L•garye¥ & Beq￿st% 313 132812 118,715 11.750 97,107 12.71 D 10,COD Tax Rocovor•d- ch￿th, Cerrtrv & Yolth Tax Reo)v8r•d- F£*￿￿￿nk Uso of Prem1868 bdth.ngs & Funor8tB 23,￿1 717 704 18, 323.665 249.209 Tol•l th¢om• 324,315 249.628 EXP￿d￿r* &J4kling Co Cat•ring SLpF496 Café ¢xJsts Fooltqnk Fundrgisirg Ew Local Stsffing Costs Notiorydl Ministy, 0th8r Local Costs Profes￿rya* Fe08 Ch•ri&t40 Dorratio Totsl Expendllure S7.(￿1 1,477 1150 19.912 64,856 2.626 15.256 21,073 1752 1,7C 3.811 2¥488 8urplu* {DW forth• Ye•r 87,827 15.788 Atyglm•nts to Y•corKlh to SlatytsyACco￿ts 7.7Y2 Tra￿￿0d10 c*￿ ExF•n(5tt¥9 C(*mctio 80,075 Oth•rl Il¢)t•s Loan R•pyrMnlB