Comrie & Dundurn Parish Church (Church of Scotland (Formerly Comrie Parish Church of Scotland) Report and Flnanclal Slatements Year ended: 31 December 2025 Charity no: SC001878 Congregation no: 281736
Comrie and Dundurn Parish Church (Church of Scotland) Report of the Trustees for the year ended 31 December 2025 Report of the trustees for the year ended 31 December 2025 The trustees present their annual report and financial statements of the Church for the year ended 31 December 2025 The ftnancial statements have been prepared on the Receipt5 and Payments basi5 Ill accordance with the Charities & Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulation5 2006 las arnendedl. Objectives and activlties Purpose.. To be effective disciples of Jesu5 through following the 5 Marks of Mission To proclaim the Good News of the Kingdom To teach, baptise and nurture new believers To respond to human need by loving service To seek to transform unjust structures of society, to challenge violence of every kind and pursue peace and reton¢lliation To strive to Safeguard the integrity of creation and sustain and renew the life of the earth. A revlew of our achlevements and performance Kirk Session meetings durin8 2025.. 21 January, 18 March, 13 May, 12 August. 7 October, 2 December. On the 1st of January 2025. the linked charge of Comrie and Dundurn Parish Churches entered Unlon becoming Comiie and Dundurn Parish Church. The first year has 8one relatlvely smooihly although it was sometimes difficult to follow the worship schedule for the yearl Financial adjustments have proceeded smoothly and the church contlnLbes to seek better ways of working as we adjust to the Union. Sunday worshlp Is at 10.00 am In Comrie Church and 11.30 in Dundurn Churth. The sacrament of communion was celebrated on 23 February, 27 April, 29 June. 31 August, 26 October and 28 December. A service of worship led by the minister takes place slx times per year In Cameron Court, which meets the needs of the local elderly people. Additionally, Services of Worship take place durin8 Holy Week, and further Servlces of Worshlp are offered at other limes Open air serviees were held in St Kessog's Square during the year including a summer celebration during the Comrie Fortnight, Carol Singing in the lead up to Christmas. The minister was invited io speak and to to pray at the opening day of Comrie Fortni8ht. Ecumenical.. The minister met re8ulaily wrth other church leaders from a number of denominations in the Strathearn area and continues to charr Strathearn United FC in their tirst season. This is a football club for overweighi men and those with mental health issues. Weekly Prayer Meetings took plate during the year as did regular fortniBhtly Bible Studies throughout the year. The congregation had a membership of 276 souls on the 31 December 2025. Approximately 50-65 people attend weekly Sunday morning worship and a further 40 attend online. 60-80 children and family members worshiped at our Me55y Church on four occasion5 during the year. Every Friday during term time around 20-25 young people from P5-P7 meet at Youth Club run by our paid Youth Worker, volunteers and parent helpers. The fundraising committee organised several Coffee Mornings and events during Comrie Fortnight including a very well attended Strawberry Te8 in the summer. A Quiz night and Christmas Falr both well attended rounded off ihe fundraising year.
Comrie and Dundurn Parish Church (Church of Scotland) Report of the Trustees for the year ended 31 Decembor 2025 The Crieff Choral Group again performe(l a selection of Chri5tm3S themed music in December. The youth leader led regular well-being sessions ID the local primary school. The minister and youth leader also lead several school assemblies at Comrie Primary, Ardvreck School and Morrison's Academy. Ardvreck School held their annual readings anil carols event in Comrle Parish Church in December. All-age ukelele cla55es began in the church every other week. The minister was InteTim Moderator of St john's Kirk Perth until September when he took over a5 Mission Convenor for the Prsebytery of Perth, he also serves on the Presbytery business committee and Is the Padre for Perth and Kinross branch of SSAFA. Monltorlng achlevement We monitor the achievements of the church thiough the responses of the members and visitors, vi feedback from Elders and members of the congregation. If an event is poorly attended, we enquire If we are meeting the identified needs. And if èn event hès an enhanced attendance we ask if we can do more to meet the needs of those present. Flnanclal Revlew On 1st January 2025, Comrie and Dundurn Parlsh Churches were succe55fully Integrated from a financlal perspectlve. The comparative flgures for 2024 are ihose of Comrle only, rather than for Comrle and Dundufn. UnTestfScted Tecelpls for 2025 of £152k exceeded unrestricted payments of £136k by £16k. However, unrestricted recelpts Included exceptional income from the transfer of cash and deposit balances from Dundurn of £19k. Also included are Legacies of £7k, Grant intome of £9k (Listed Places of Worship grant of £2k, CARES solar grant of £7kl, Unrestricted payments included the solaf project expenses of £7k. Excluding these one-off items of receipts and payments, the overall position would have been a deficit of £IOk in the year. Bank current and deposit accounts. and investment5, are generally in a satisfactory positlon. Investment Pollcy and Perfomiance Investments are held and managed through the Church of Scotland Investment Trust.
Comrie and Dundurn Parish Church (Church of Scotland) Report of the Trustees for the year ended 31 December 2025 Rlsk Management The principal risks for the coming year are- l. On8oin@ uncertainty around utility costs 2. Fewer attendees it7 ChLbrch, due to the high number of deaths in the past two years- a trend that Is likely to ¢ontinue in the coming years. 3. Long-term renovatlon work that is likety to be required for church buildings In an effort to mitlgale these risks, we have in place TeBular financial reportin& and careful control of budgets. Regular inspectlon and day-to-day maintenance of properties will be especially important. Services contlnue to be held onllne as well as face-to-face in order to keep Church members involved. The risk ol uncertalnty around utillty costs will be greatly reduced by the completion of the Solar PV project. Reserves Pollcy These are held for the ongoing expenses latin8 to the on80in8 running of the Church, and the day-to- day maintenance of the fabrlc. Wlthout any unexpecred costs. the unrestricted fLtnds ore tir8eted to be for the Church to operate for 3 months wiihout further income. Plan5 for the Future The previous linked charge of Comrle an(J Dundurn became 3 unlon on the ISI day of January 2025. We are currently seeking a vision of what the future of the churches in our area will look like and worklng on the structure of the committees and group5 enabling mission across our communltles. The Kirk Session continue to focus on how we can encourage more people in to faith. We continue to Work more closely with our ecumenical and charitable partners across the Stiathearn area. We also need to continue to focus on the use of OUT buildings and how we can utilise them to more fully meet the needs of oui Church and the community as these become stron8er. The next phase of work on St Kessog's Square will be the erection of 8 shelter 5Ultable for concerts, qtjiet reflection and worship events. Work is almost completed to enhance the front area of the church repairing dama8e caused to the pillars some time ago. Our Youth Leader continues to develop fresh ide3s and is looking at further ways to glow our youth ministry. A large legacy was recently received for youth work in the area 50 we are investigating collaboratlve projects with various youth Organisations across Perth arbd Kinross to enable our youth mlnlstry to Brow over the coming years. The challenge is huge for churches across Scotland and we a realistic in what our future may hold but also extremely optimistic that we can continue to grow and find new and excitin8 OPPOrtunitles to deliver the Good News of Jesus to all people both near and far. Structure. Governance #nd Management Governing tlocument The Church is administered in accordance with the terrns of the Unitary Constitution of the Church of Scotland
Comrie and Dundurn Parish Church (Church of Scotland) Report of the Trustees for the year ended 31 December 2025 Recruitment and Appointment of Trustees Comrie and Dundurn Parish Church (Church of Scotland) operates church affairs through the Unitary Constitijtion. Members of the Kirk Session are the charity 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 8ifts and skills. Unless Elders resign or retire from the Kirk Session they are considered Trustees for life. The mlnister. whols a member of the Kirk Session. is elected by the congregatlon and inducted by Presbytery Organisational Structure The management of congregational affairs11)oth spiritual and temporall Comes under the remit of the Kirk Session, which met 4 times thls ye3r= 14th March, 13th June, 5th September, 14th November. Reference and admlnlstratlve Inlormatlon Kbrk Session The Minister Imoderatorl Mr Christopher Begg Mrs Paullne Booth Mrs Elma Brierly (appointed January 20251 Mrs France5 Brown (appointed January 20251 Mr Johnston Brown lappointed January 20251 Mr lain Cormack Mrs Irene Cormack Mrs Elizabeth Cunnin8ham (appointed January 20251 Mrs Donna-Kerri Dobney Mr Robert Hearton Idemitted May 20251 Mr5 Marlon Hughe5 Mr Robert Hughes Mr David Hu5twayte Mrs Laura Hustwayte Mr Murray LaLtchlan Mrs Mollie Mccallum Idemltted August 20251 Mrs June Mccartney Mr Donald McGillivr3y Idemitted October 20251 Mrs Bella McPhearson Idemitted May 20251 Mr Donald McPhearson Idemitted May 20251 Mrs Norma Mitchell Mrs Joan Murilock Mrs Fiona Perry Ms Mairi Philp Dr lan Pinkerton Ms Alison Smylie lappointed January 20251 Mr David Weinman Mrs Catherine Young Mr William Youngman
Comrie and Dundurn Parish Church (Church of Scotland) Report of the Trustees for the year ended 31 December 2025 Reference and admlnlstratlve Infomwtion Icontinuedl Officers Minister.. Session Clerk.. Church Treasurer.. Reverend Craig Dobney Mrs Pauline Booth Mr Trevor Fitzsimmons Iiesigned 31 December 20251 Mrs Manon Hughes lappointed 1 January 20261 Principal office Comrie and Dundum Parish Church. Burrell Street. Comrie PH6 2JP Charity no. SC001878 Congregation no." 281736 Independent Examiner Mr Nick Cunningham ACCA, Kelly AccountiNJ Limited. 42 Comrie Street. Cneff PH7 4AX Bankers Virgin Money, High Street Pert Royal 8ank of Scotland, Dunkeld Road, Perth Approved by the Iruslees on 25 February 2026 8rKI signed on th&r behalf by.. Mrs Paulin Booth Session Clark
Independent Examiner's Report to the Trustees of Comrie and Dundrurn Parish Church (church of Scotland) I report on the accounts of the charity for the year ended 31 December 2025 which are set out on Pages 7 to 15 R¢¥pgCtive r8¥ponslbilitig9 of Trustees and Independgnt Examiner The Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment IS¢otlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The Trustees consider that the audit requirement of Regulab'on 10111 Idl of the 2006 Accounts Regulations does not apply. 11 is my responsibility lo examine the financial stslemenls as required under section 44{11{cl of the Act and lo stste whether partscular mallers have come to my allenlion. Basls of Independent Examln•rfs Statemonl My examination is carried out in arLord8n¢e with Regulation 11 of the Charib'es Accounts Iscollandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanatsons from the Trustees as regards 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 1. which gives me cause lo believe that in any maleTial respect the requirements.. - to keep accounting records in accordance with Section 4411 Ila) of the 2005 Act and Regulation 4 of the 2006 Accounts RegUlatnS, and - to prepare accounts whi¢h accord wlh the accounting records and comply with Regulation 9 of the 20C6 A¢¢ounls Regulations have not been mel. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the a¢¢ount$ to b• rea¢h•d. Nick Cunningham ACCA Kelly Accounting Limited 42 Comrie Street Crieff Perthshire PH7 4A Date..
Comrie and Dundurn Parish Church (Church of Scotland) Receipts and payments account for the Year Ended 31 December 2025 Unrestricted Restricted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 Recei Donations Legacies Activitie5 for generating fund< Grants Investment income Incoming resources from charitable activities Insurance claim Transfer of Union 8al8n¢e Note 85,411 6,554 16.786 9.469 2,625 4,450 89,861 6.554 16.786 19,469 10,035 84,162 124,683 11,406 10.000 7,346 5,704 11,145 782 19,010 2.158 13,303 782 19,110 11,337 100 Total recelpts 151,782 24,054 175,900 237,292 Pa ments Fundraising costs Charitable a¢livilies 620 16,610 620 152,334 130 130,186 135.660 Total payments 135.660 17,230 152,954 130,316 ExcesId*ll¢tI ol recèlpts ovèr payments for the ygar before transf•rs 16,122 6,824 22,946 106,976 Transfers betsveen funds 6,013 16,0131 Exce8slldeflcltl of recelpts over payments for the year 22,135 811 22.946 106,976
Comrie and Dundurn Parish Church (Church of Scotland) Statement of Balances as at 31 December 2025 Note 2025 Unrestricted funds 2025 2025 Restricted Endowment fvnds funds 2025 2024 Total Total Bank & deposlt balances Bank & deptssil balances brought forward 35,816 189,883 225.699 118,723 Movement in year.. (Deficitllexcess of receipts over payments for the year 22.135 811 22,946 106,976 Bank & deposlt balances carrled fobviard 10 57.951 190.694 248.645 225,699 Investments Investments at market value 11 64.792 3,385 68,177 47,886 Asset8 Land and buildings Gift Aid recoverable Due from Dundurn Charging station rent Fixtures & Fittin 525,000 4,361 525,IXIO 4,361 525,000 650 859 2,500 19,200 16.800 16,800 546. 161 $46,161 548,209 Llabllltles Ministers expenses Church repairs Collage repairs DLse lo Benevolent Fund Youth worker Cleaning Charging ststion rent pa in advance Light and heat 902 3,688 3,969 73 1.039 1,039 73 73 297 180 763 2.511 297 180 763 2,430 81 4.485 378 4,863 8,632 The accounts were approved by Ihe Kirk Session on 25 February 2025 For and on behalf of the Kirk Session P Booth Session Clerk M Hughes Treasurer
Comrie and Dundurn Parish Church (Church of Scotland) Notes to the accounts Unrestricted Restricted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 Donatlon8 Offerings Ordinary Offerings (Open platel Tax recovered on Gift Aid Donations Other Offerings, donations elc. 46,598 20,127 7,993 10,693 46,598 22,537 7.993 12,733 48,551 15,544 12,642 7,425 2,410 2,040 85,411 4.450 89,861 84,162 Actlvttles for generatlng funds Rentsl of premises 16,786 16,786 11,406 16,786 16.786 11,406 Grants Grants received VAT reclaim 7.003 10,000 17,003 2,466 9,469 10,000 19.469 Investment Income Bank and dep0511 interest Investment income 557 2,068 7.346 7,903 2.132 3,984 1,720 2,625 10,035 5,704
Comrie and Dundurn Parish Church (Church of Scotland) Notes to the accounts Unrestricted Fun¢Ys 2025 Restricted Endowment Funds Funds 2025 2025 Total 2025 Total 2024 Incomlng resources from charltable actlvities Wedding5 and funerals Pancake coffee morning Comrie Fortnight slall Strawbèrry Tea BBQ Daffodil Tea Orchestra concert Messy Church Coffee mornings Scottish night Burns lunch Christmas Fair Choral Society Harvest Lunch November Dine with Me Bingo Night Guild Cup and Plate Sales Art Sale Book and Bible sa Life & work Dundurn share Western Slrathearn Youth Club 4,950 99 568 832 4,950 99 568 832 3,680 161 643 760 123 261 261 205 219 40 149 149 400 880 868 1,276 1,232 641 260 730 1,276 663 863 86 788 1.010 469 1,010 469 430 826 1S3 1.238 1,238 11.145 2.158 13,303 11,337 10
Comrie and Dundurn Parish Church (Church of Scotland) Notes to the accounts Unrestricted Restricted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 6 Analysls of payments Fundraising cost8 Event expenses 620 620 130 Total Fundraiglng cost$ Charltable actlvltles INationaS Ministry and Mission & wlder workl Ministries and Mission allocation 62,320 Presbytery dues 1,710 620 620 130 62.320 1,710 48,800 1,500 64.030 64,030 50,300 (Local Stafflng Costs) Ministers expenses- travel inislers expenses- other Pulpit supply Other staffing - Organist Other 51affing Cleaner Other slaffin - Youth workers 2,268 719 776 4,731 2,814 2,268 719 776 4.731 2,814 3,166 2,726 990 870 2,910 2,638 2,797 3.166 11.308 3.166 14.474 12,931 {BuSldSng cost81 Fabric repairs and maintenance Chur¢h Manse Cottage Hall Council lax Mans& St Kessog's Square Heal & light - Church Heal & light - Hall Equipment Insurance Miscellaneous maintenance 15.729 1.315 5.C61 3.719 3.284 7.190 22.919 1,315 5.061 3.719 3,284 1.927 14,292 1,241 1,498 8,471 25,080 1,202 2,156 642 3,641 336 16,321 1,324 1,927 14.292 1.241 897 8,471 601 6,662 113 54.009 9,718 63,727 57,477 (Othor local costs) Life and work Outreach Office costs Miscellaneous expenditure 448 329 3,289 2.247 672 1,437 3,263 4,106 2,587 68 1,071 2.980 3.357 3,318 6,313 3.726 10,103 9,478 Total - charitable actlvities 135.660 16.610 152,334 130,186 Support costs have not been separately identified as the Iruslees consider there is only one charitable acttvity. Therefore support ¢0sts relate wholly to that activity and have not b*n separately identified. 11
Comrie and Dundurn Parish Church (Church of Scotland) Notes to the accounts Staff costs and numbern The Church had no employees in the year under VieW(2D24.' none). All Church of Scotland congregations contribute to the National Stipend fund which bears the cost of all Ministers. stipends and employers 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 seryice. For the yeaf undef review the minimum stipend was £32,433 and the maximum stipend lin the fifth and subsequent years) £39,856. Truste• RnuneratIon and Related Party Transactions The Church re-irnbursed expenses lolalling £3.33412024.. £3.7171 lo the minister in respect of travel, telephone and other expenses.. During the year four other Iru$tees received reimbursement of oxpenses lotalling £2,466. No other trustee or a person related to a trustee had any Fersonal intefesl in any contract or transaction entered into by the Charity during the year. 2025 2024 Bank and calh Viwin Money Current account - General Current account . WFO Current account- Youth & Young family fund WSYC Current account- Silver Circle Current account- Sing-a-long 46,026 28,306 2,754 4,309 4,373 2.670 3.486 5.998 3.573 Royal Bonk of Scolland.. Current account- Guild Restoring the legacy 1,173 6,938 1,067 6,938 Petty cash - Youth Outreach Petty cash - Flower fund 151 85 so ch ofscotland Investots Twst- Deposit fund General lund Fabric fund General & Fabric fund Organ fund Youth Outreach Flower fund Restoring the legacy fund Choir fund Mission & Ministries fund Sl Kessog's Square fund Roof Fund 7,445 922 4,537 7,129 882 157 100,000 1,713 100,273 1,789 1.483 38 62.589 2,058 1,420 36 61,837 1,971 248.645 225.699 12
Comrie and Dundurn Parish Church {Church of Scotland) Notes to the accounts 10 Mov¢ments in Fund$ Al 111r25 Receipts Payments Transfer$ At 31112125 Unrestrl¢ted funds General fund Designated Fabric fvnd Designated Guild fund 33,863 887 1.C66 150,801 39 942 1134.8741 6.013 55.803 926 1,222 17861 35,816 151,782 1135,6601 6,013 57,951 Restricted lunds Choir fund Flower and Garden fund Youth & Young family fund Restoring the legacy Roof Restoration fund Sl Kessog's Square Sing-a-long Silver Circle 1,411 1,433 103,333 10,410 1.875 62,258 4.790 4.373 63 236 5,556 1,474 1,430 100,027 6,365 8.818 63.010 3,573 5,997 1239) (6.0181 {2,8441 14,0451 13,1451 {1,9951 14891 13.1691 {1,2991 10,088 2.747 2.441 2,923 189,883 24,054 {17.2301 {6,0131 190,694 Endowrnent fund$ The Lady Hughes Trust fund {641 Total funds 225.699 175,900 1152.9541 248.645 Purpo80s of De61gnated funds Fabric.. The Trustees have sel aside fvnds for the maintenance of the Church properties. Guild lund.. Funds are sel aside to enable the Guikl lo provide fellowship for all. Purposes ol R¢strlcted funds ch0r fund.. Funds have been sèl aside in Connection with the training of, and faciltties for. the Church choir. Flower and garden fund.. Funds sel aside to provide flowers in the Church and surround. Youth anrj Young family fund.. This fund is lo assist in work invoiviftg youth and young families in the Parish. Restoring the Legacy,. Funds are sel aside for restoring the Church Building as described in the plans agreed by the Kirk Session. Roof Restoration fund - This fund Is for the repair and maintenance of the Church roof. St Kessog's Square fund - a fvnd lo create and maintain Sl Kessog's Square as an area to be used and enjoyed by the people of the village. Silver Circle Fund.. a fund lo operate the Sier Circle social meelings for parishioners who are members of the Silver Circle. Sing4-long Fund.. a fund lo operate the regular socral singing sessions held in the Church. Purposes of Endowment funds The Lady Hughes Trust fund.. Income is used to as support for the wor, sick or needy of the Parish. Transfers between funds reflect contributions made by the Youth and Young Family Fund and Sing-a-long Fund towards the operation of the Church Buildirlgs. 13
Comrie and Dundurn Parish Church (Church of Scotland) Notes to the accounts 11 Investments 2025 2024 Value at 31 December 2024 Acquired on union with Dundurn Change in market value of investments 47.886 16.448 3.843 45,668 2,218 Value at 31 December 2025 88.177 47,886 The following investments are held Investors Trust Growth Fun Unil value 31112125 £6.88 General fund13,338 units) General purposes fund12,5781 Lady Hughe$1290 units) (Cost. £1 9,891 7,161 1.177 22.965 17,737 1,995 21,296 1,850 18,229 42,697 23,746 Church of S¢olland Investors Trust Income Fund Unit value 31112125 £11.39 General fund12,115 unilsl Lady Hughes1122 units (Cost, £) 23,090 1,182 24,090 1,390 23,391 1,349 24,272 25,480 24,740 14
Comrie and Dundurn Parish Church (Church of Scotland) Notes to the accounts 12 Collections for third parties In addition to the income recorded elsewhere in these accounts, the following income from retiring offerings or specific fund raising events was received and disbursed to other charitses as shown, during the year. 2025 2024 Main congregatlonal & Sunday club efforts: The Brain Tumour Charity Crieff Foodbank Salvation Amy Air ambulance Water aid Disaster Emergencies Committee Christian Aid 205 742 120 157 64 1.067 241 15
Comrie Parish Church of Scotland APPENDIX 1 Benevolent fund held by the Kirk Session 2025 2024 Income: Investment income Bank & deposit interest Donations & lega¢ies 105 270 269 241 20 375 530 Expendlturn: Benevolence distributed 1.100 1,000 1,100 1,000 Deficit foi year 1725) 14701 8alan¢e brought fomard 10.700 11,170 Balance carried forward 9,975 10,700 Ropresented by: Church of Scotland Investors Tru$l- Growth Fund - 484 Units Imarkel Value 2025.£3,329.921 1.500 1,500 Church of S¢olland Investors Trust- Deposit Fund 2.985 2,858 Due from Comriè Parish Church 73 73 Royal Bank of Scotland -Treasurerfs account 5,417 6,269 9,975 10,700 16
Comrie Parish Church of Scotland APPENDIX 1 Benevolent fund held by the Kirk Session 2025 2024 Income: Investment income Bank & deposit interest Donations & lega¢ie$ 105 270 269 241 20 375 530 Expendlture: Benevolence distributed 1.100 1.000 1,100 1,000 Deficit foi year 1725) 14701 8alan¢e brought fomard 10.700 11,170 Balance carried forward 9,975 10,700 Represented by: Church of Scotland Investors Trusl- Growth Fund - 484 Units Imarkel Value 2025.£3,329.921 1.500 1,500 Church of S¢olland Investors Trust- Deposit Fund 2.985 2,858 Due from Comriè Parish Church 73 73 Royal Bank of Scotland -Treasurefs account 5,417 6,269 9,975 10,700 16
Comrie Parish Church of Scotland APPENDIX 2 Funds held on behalf of the Congregation by the Church of Scotland General Trustees 2025 2024 CAPITAL ACCOUNT Credit balances held at 31 December al cost 19.493 Market value of balances at 31 December 29,906 REVENUE ACCOUNT Credit balance al 31 December 8,882 Note.. Funds in these accounts were acquired on the transfer of union balances. 17