The church in the communitv Perth: Letham St Marys Church of Scotland Congregatlon No: 281676 Scottish Charity Number: SC002467 Trurtèes. Report and Flnanclal Statements For the year ended 315t December 2024
P•rth: L•tham St Mark's ChLYch of Scotland Trust•$8' ROpt and Flnanclal Statemonts . Ywr Endod 311t Decombor 2024 CONTENTS P¥8*$ R•fw•nu aryl P41mlnbtra¥v•lnf•rmation Report 4-10 Indewdenl EKarninerfs Report li ststernerrt of thelpt5 and Payments 51atement of Balances 13 Notes to thè thandal Statements 14-16 APdiX 17
Perih.. Lotham St Mark's Chwch of ScotlAnd Tru8ts08' R•port and Flnanclal Sta¢emgnts- Y•ar End¢d 31Vt DKember 2024 Charliy Name". arlty Reg151rknn Number: Congre#ation Reference Number: Perth= Letham St Marvs Church of Scotland Sc2467 281676 Independent Examlner lo MorrSs and Youne Cltartered AccoLtntants 6 Atholl Crescent Perth PHI 5JN Prfndpal Banke CAF Bank Umlted 25 Kings Hlll Avenue, KlnES Hlll, West Mallon& Kent ME19 4JQ
Parth.. Letham St Marv$ Church of Scotthnd TrUstS. RgP¢Xt and Flnanclal Statsments . Yr ended 31Jt Docomber 2024 Governlw Document The Church is a registered charlty ISC(M)24671 and 55 admlnistered in accordance wtth the terms of the Deed of Constituth)n (Unitary Forml and Is subject to the atts and re8ulations of the General Assembly of the Churth of kotland. Rttrultment and Appolntment ofTrustèes Members of the Klrk Sesslon are the charfty trustees. Thé Kirk Session members are Elders of the Church and are chosen from ihose members of the Church who are considerèd to have the appropriate gifts and skills. The minter, who is a member of the Kirk Session. Is ele¢ted by the Congregation and induaed by Presbytery. Or8anlsatlonal Strutture and Change5 durlng the The Kirk Se55ion. whlch Is responsible for both the spSdtual 3nd tern)raI affalrs within the Church, meets In ordinary toursè on seven occasion5 in the year and on as many other occaslons as may be necessary to fulfll its responslbiliti•s. The Kirk Sèssion Is chairèd bythe Mlnfjster and the Session Clerk Is respcnslble for all admlnlstratlve aspects of the operation of Séssion. The cOngatIOn meets in Gener Meeting on at least one occaslon during the year to iransatt thè business of an Annual Stated Meetin8. Additional General MeetlnEs of the Coneregation are convened as and when necessaryto attendto urgent, unplanned busine5S. There were no chan8es In the structureof the charFty durlrythe yeai. The Church of ScotlarÈd is Trinitarian in doctrine, Reformed in tradition and Presbyterian PCllty. exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a natlon£l Church, it acknowledges a dlstinctlve call and duty to bring the ordlnances of religion to the people In every Parh of Scotland thro4gh a térrltorol minlstry. It CO-operatEs wh other Churches in various ecumenical bodies in Scotland •né beyond. Perth.. Letharn St Marvs Church ol Scotland 1.the Churc) 15 the Church within the communlty of Lptharn. Perth. It is the amalgam of two forrner Church of Oand Congregations1St Marvs Church and Lethatn Church). Owrvlslon Ststement Who We Are: We are a chrlan chyrth whirh bvesjesto and serves the community. What We Believe: We bdieve In a G¢xl who loves th world so much that He gave only Son Jesus Christ for s. We believethat In acceptlngjesus we have for8weness peace with God and eternal lrfe. We belieyethat it is our responsibilttyto share this good news wh ourcomrnuntty. We believethat the Bible is God's Word and we live our lives In obedlenceto it. What We Do: Weworship Go¢J. We encourage people Tn prayer and discipleship. We en8a8e wilh ourcommunity and widerworld in mi55iDfb. We serveourtommunity in Christ's name. Mlnlster l am pleased io say that the mlsslon of Letham St Mark's Is belng cai¥fjed out wlth great faith and dillgence. Over the lasi year we have seen a sready Increase In the numb$ at Sunday worshlp an all the activSties we are engaged In wlth the communily, i.e., Babies and T(ldleis, Messy ChUh, Connections Cafe and Warm Spaces. 1 am also pleased wlth the work of the staff at Letham St Marks and how they are engaged in their rdes. We alsg have a large and dedicated group of volunteeis wrthout whom we could not fUnctn. The Kirk Session Is also functloning well under the lÈaéership of ryself and the 5e55i0n clerk5. We are looking to lead and guide the congregation through some
Perth: L•tham St Mark's Church of Scotland Trustee8' R•p)rt Ind Flnanclal Statements- Y&ar Ended 31 Docgmb•r 2024 Achleveme Pélnlrtèr difficuh tlme5 85 the denorninatk)n cuts back on churches and ministries. David Forsyth has come back onto the rk session and ha5 become our HR perw than8lng the Ilne m8na8eent structu for the Church Centre Mana£er whith has been well recei¥ed. We continue to be part of a much larger presbytery as the planning tomes Into effect. I foresee some Challee5 ahead but l am also confident that our faith in Christ will help us namgate this perd of tirne and allow us 8row God's Kingdom in Lethgm. Following some investl8atlons Into the challen8es faced by young people in the communty with particular ernphasis on Perth Academy (the secondary school 3tten(Jed by younE people of Letharnl, a role profile has been devdoped by 8 team from the Church with input from staff at Perth Academy wrth a dual purpose of dlscipling the youth of the Church and supportinE young people on the edge of mainstream educlon. successful appllcatlons to funders together with dorTrations and plees frown the con8regatlon have enabled us to commence recruitment a5 full funding Ic£90kl is now in place. The 4-year parc-tlme Youth Outreach Worker vacancy has been pubSicised through 50oal rnedia and the GtM)d Moves (voluntary Settor rec¥ultmenil website Since June. Although there have been a number of applIcatn$ and inteNiews, the re¢ruliment process is tsTh8n& a SoLrth African rninister. joined the Chur¢h on l June to undertakÈ her lacement for a year as she transltSons from the Dut£h Refomied Church to the Church of Scotland. has been leading servic, tsking funerals and ¥JO$iD8 mernbers of the congregation as well as providiry¥ supportto the Minister. Sesslon Clerk 2024 was an encouraging year. Service5 4bEre well ottended and there was è ie8ular online audlentt for our live-strearneij 5erwces. Whilst we still lack a praise band leader. the praise band contlnued to lead worship using Wor$hlp Lyric Vide05. Our monthly communion services were wdl attded, with a pool Df volunteers seNing communion. The number of rnembws on the roll at the start of 2024 VA$ 391. 29 members were removed by death. The Mlnlster condKted 29 Funerals and thérè was I Wedding. There were 2 baptisms. One unplanned cost durlng the year resulted from the unextted fallure of the main o¥erhead pro1tor ènd screen. As this is a vital part of the serv¢ce, we moved qulckly to replace It. We h1 one Sunday service usin¢ the screen at the back of the Sanctuary before the new prolertor and screen were installed. The newly*siabllshed Tay Ro¢Jn Ipremously the creche) has becorne the main venue for Tuesday moining Church Ser¥ice. Prayer The prayer lrfe of the Congregatrt continued as before wlth.. encouragemwt t¢ pray privately either in thurth or at horne,. monthly prayertopiu- one for each dty ofthe week- were prwded onllne or by hard copy, monthly prayer meeting from 9-9.45em on the last Sunday of the rnonth,. Iv. monthly prayer breakfast on the flrst Saturday of the month, meeJn8 for breakfast frorn 8.3Ck9am and from 9-10am for prayer Wh the prayer topics for the Month were rnentjed lollowed by a -thou8ht for the daf led by different volunteers, belore a time of operb prayer. An avera8e ¢f 20 attended. Pastoral Our edted Pastoral A$Sant continued tts lead the pastoral tezm 5UPPtsrtln8 our congregatlon. At the tirrE of writSng there are 23 rnernbers or adherenis on the Pastoral Care List wr(h 11 members on a secorndary list. M05t peoplè are on the list because of mobility issues or transport issues that prevent them from attending Church on a regular ba51s. The secondary Ilst comprises of tnembers who have not returned to regular worshlp slnce Cd or are recovering from helth issue5. A few m this 1151 wlll be moved to the maln pastoral care Ils¢ In 2025. sadly, 2024 saw 3 members pass away.
Perth: L•tham St Mark'8 Church ol Scotland Trust•os' Report and Flnanclal Slat•m•nts- Yr Endorf 31 DK•ffllJ•r 2024 P4Storal Care Icontlnuedl Durin8 2024 the pè5toial assist8nt cairied out approximately 111 i51t5, covering horne, hospf(al and Care home5. the ¥isr(s were warmly received and overthe past year good relationshlps have been formed. There have 3150 been re6ularielephone calls when in-per50n isits are not posslble. There are 6 volunteers on the pastoral tÈam. The volunteers each have a nameil person or peY50ns to visit at least 3 to 4 time5 a year. or a5 rewired. This ensures all members on the Pastoral ca knst are Vistted sèveral time5 throughout theyear. Between ChrSstmas and New Year, the Church Centre Manager, Community Supp)rt Worker Ind the Pa510ral Asslstani organlsed a lunch at the Church prsjvldlng people wh an opportunfty to share In felkjwship during thls quiei holhjay perloé. DJxlple5hlp An Alpha Coursèand Youth Alpha ran atthe start of the year. Horne Groups, which had been in abeyance since lockéown, were re4aunched in September 2024 with an evening gatherinE to pre$t the new material and have fellowship over a supper. 46 people expressed interest, and initially seven fortnight grouFis were set up, five In homes in the evening and two in thechurch buildin8 during the day. An eighth group was added, meetinz in the afternoon. All groups have betorne establlshed and begun workln8 through The Blble Coutse. a seven-se55ion serles of onllne videos and discussion questions from the Blble Soclety. Leader5 have fed batk that Home Groups are nndln8 the course relevant, ané useful for stimulatin8 d15cusslon on drfferent levels. Esiabllshment ol Home fjroups has benefited ihe con8re8ation through widenin8 the spread of the fellowship and expandin8 OPPDrtunities to prayfor and minisier to each other. With the decision to restart Home GroupS1 wa5 decided to bring to an end the Month gathering forfellowship and discussion called Yable Talk., This came to an end in April. (hlldrRn and Youth Actlvltlo$ Crethe The creche met most week3 with on average two but wth a potential of flve boys. The refurbtshment of the room proved to be a real asset as It was like having creche in 50rneon¥s living room! Syndoyclub Sunday Club continued to Me weekly durin8 term time. There was 8 team of 6 who worked in rota. The Smart TV has proved a useful asset, enabling the leachin8 of new son8S and ihe playln8 of ble story videos. A variety of rnaterials were used induding °Cheeky Pandas. and the "Jesus Story Book 81b1 videos. The airn was to present good bible outline5 which cwld be adapted accordln8 to the ages of the children present. Numbers have contlnued to be very varlable wlth to 12 each Sunday and a total 0125 different children lincluéing visitors) throughout the year. It Is Important that chlldren are made welcome to the church and there is approprlate leaching wlth actlvitles for them. The Church in thCommunity Bubles t¥nd Toddlers The Br¢up ran weekly during the xhool terms, and some of the parents told us IVS a 'llFe saverf. Adults apprecie being able to relax and chat while the toddlers are eKkTrloring toys and makSng fTrst steps in sotial interarti¢n. Several parents have e$t8blished impctrrtant friendships with people they met in the group. Numbers rose steadlly in the first hatf of ihe year, wilh 25 familles attending most weeks. manv brlnglng slblings. After the summer holidays, the number attending was lower, In p¥r due io many of our wee ones starting school nursery and the average age dropped. It also becarne a bit quSeter towards the end of the year which allowed the volunteers rrKre tlme to en8a8e with the fornilies.
Perth: L•fvm St Mark's Chur¢h of Scotl•nd Trusts•$' Report and FInalI1 Ststemgnts - Year End•d 31•1 DecemlJ•r 2024 The Churth ln the Communlty Icortlnuedl We had some differeni reSoUe5, includin8 a new wooden children'5 kitchen and Izrge wooden clirnbln8 blocks, courtesy of a donation from a children's resoufTr whlch had closed. This enabled us to pass on our toy kitthen and other items for the families to take horne. We also received outÈrown toys from parent5. We had z busy couple of week5 after the ottober hdidays. Owin8 to sthool closures due to strlke5. some former toddlers. now at nursery, returned to loin in the fun. On ihose two Tuesdays we had team frorn Starcatchers, a5 Part of the Love Lrfham pmjert. who ran fun creative art sesslons enjoyed by children and adults alike. Cortnettths Café The café was open for 50 of the 52 week5 in 2024 w4th a well-de5erved break for the tearn of 21 volunteer5 at Christmas. A total of 5,220 customers were welcomed thrghOut the year. In additTr to the ¥dunteer5, three Fairvlew pupils lolned us on work placements exh Tuesday, ablv helped by thr 3UPPOrt teocher5 and we also welcon*d four pupils from Prirnary S at Letham Primary over the year on Wednesdays. They all Worked hard and grew in tonfidence in their Social sknlls. The new pantry ha5 proved a 8reat asset for the cafe provlding storageforthe many pots/pan5. dishes and temS we may use withln the kitchw and our drd food Item5. AddItIcall¥, the new frKl8e freezer gives us MO flebilIty when caterln8. ThE play area has als9 been well used by the children of café customers. We updated our menu and 8dded xjme new items after the summer these have proved to bè popular among our customers. We olso had a Chrlstmas Calé the last week beFoTe Christmas whlth was well attended by folk5 frorn church and community. We continued to 8ive free tees/coffees alon8 Wlth a Food It to vulnerable adult$ and farrilie5 who 5tru8gle wthin our community of Lètham. This s all done very quiet by our staff with love and respect for the people who come Into our café for 50methln6 to eat and drink who are struggling and It need a bit of help. SUPA Club Forthe lasi 18 year5 there has been a Supa Club Iscripttjre Union for PrIryAge$l runnlnB in Letham Primary School led by people from Letham St Marks Church, North Church and the Perth 8aplist Church. This past yearwas one of entoura8ement. Since Septamber there has been an equal nurnber of boy5 85rls from primaries S, 6 aTrd 7. They have been Ey)ih enthu51aStic and attentive. Lessons from 'One Big Storf have been used as well as one off lessons approprrdte to the Christian Year. Four childrers from P6 went to a residential camp * Alna¢rIche near Aernore In May. ft wag subsidised by 50% by people from the various congregations. There was also a °day awaW to Lendrlck Muir for Prirnary 7 in September. The school greatly appreclated thb. considerlng it extrewnely beneflcial. especially for thtldren who usualfy cannot afford such an event. Letham St Marks ond the 5outerTrust provided fundlng for thildren to go free, and Scripture Union 8ave the activity sesslons ot a reduced price. commun Development Worker 2024 has been another busyyear wlth plenty of opponunStle5 to build, develop and Brow relationships wrf£h cornmunlty partners and Indldual5. Messy Churth Messy Church is a way of being thurch where the Gospel is shared Intsrattively thro, arts and crafts. musit. bible message, and fellowship/chat over a hot meal. Over the Course of 2024 we held 7 Messy Church events with anywhere between a dozen to fifty guests attènding each 5e55ion. Supported by LEP to 20 voluDteers from the con8regatSon, Messy Church has been a great opporrunity to COnt with, develop friendships. and share the good Thews of Jesus wilh our local community. There 15 a core 8roup of guests who ottend more or les5 every Messy Church and we also welcorne first time visitors st most s1ons.
Porth.. L•tham St Mark'8 Church of Scotland Trust••s' R•port and Flnanclal Statsm•nts- Year Ended 315t Decèmber 2024 eYÈments and Ptrfomiancè continued The Church In thè Cornmunlty Icontinuedl After Sthool Club$ Alon8side Letham4AII and Families Empowerin8 Communities, which are 2 local community 8roups, we ran aftei school clubs for 8 - 12.year•olds at our 3 local prlmary schools. These clubs ran weekly over the course of 8 weeks for 90 minutes each session. The children got the opportunity to enjoy games. arts and crafts, and to prepare and eat food each week. The after-school group provided good opportunities to worf( with other local organlsaiions bulld frlenI5hips with local 5chi)015taff arbd farnille5. Wami Spa In 2024 Warm Space ran from 2 until 7pm every Thursday from the beginnln8 of September until the end of JL•)e, wf(h the exceptlon of Boxin8 Day. Warm Space Is an opportuftity for anyone of any age to use our 8round fkx+r faciloes. The sarftuary Is a space for qulet contemplation. the café area for tea. coffee. 50up, and snacks, and the sports hall for 8ames. We had ages from newborns to people in their 805 u5in8this spxe for 3nythin8 from knff(tin& crocheting. board garnes. to just catching up over a good blether and a cup of tea or bowl of soup. Aga¢n. this was SUPPOrted Week by a good handful of ¥oluntws and in 2024 was funded bythe PKC Warm Weltome inrtiative. Easterand Summer Holldays Durin8 the Easter and summer holidays, alon8 Wlth Volunteers from our church and other local churches anij or8anisations, I ha(J the opportuntiy io supwrt holl(Jay clubs which ran frorn one ol the local schools btrt where children from all three xhools were wekome. tt was gat to see staff and volunteers from different sthools. churches and organisations workfjn8 together to provide ihis service. rt was also good to see children from the three schools all in theone place, mixin8 well. On the Wednesdays in July. we boryowed the Letham4AII minibus and with addonal cars took people of all ages frorr the community to places such as Lochore Meadows, C411ander, Tentsmulr Forest and St Andrews. Useof Buildini Over the year, 62 groups used our buildin8. A number Of new groups started, int1lIng Al-Anon and Sln8ing Mama$. We ho$ted warlou$ 8lOUPS' tommittee meetin8s plus larger events sueh as the Comhill MenN)rial Se*vice and a free community theatre show presented by a theatre group called "What Moves Your in the sanrtuary during the Ortober holidays, aimed at thildren and youn familiès. The Prisoners Week Launch Service tgok pla in November and this wa$ 3 great day when lots of church folks workèd toEÈther to provide a lovely IuAch for everyone attendin8. There were 25 church eroups which met over the year includiTrg our Babie5 and Toddler5, our Prayer Breakfasts and the three new Home Groups who meet in the church fortnTBhtly. We a15D held a Burn5 Supper and Cellldh In January whlch was a Éreat SUCC$, a Quli Nlght was held during Aprll tC¢SLlPPOrt one of our pupils who was Boing to Tenzania 85 Part of a work party wlth the Vlne Trust, a Hce Group Supper Evening held in SeptpJnber and there was a Scott53h Quiz Night in November. Locally, there were 13 eroups from Letham who used our bullding. These induded Ralnbows. Brownles and Guldes whSch met weekty durlng ierm tin)e, Love Letham whlch hèld a day event In June and Goodlyburn PrSmary School which held its end of tem) senAc¢s. Wklèr Mlsslon Throu8hout the year. as part of the revamped Month Communion Servi. several extem31 speakers were Invlted to talk atrKJut ihe organlsatlon they represent. These Included Elèlne Duncan. the Chlef Executive of the 5cotrish Blble 5odety, rom Englneerln8 Mlnlstrles Intemational anead ofTearfund 5rotland. The church once again took part in the 2024 Blythswood Shoe Box Appeal appeal handing In 120 shoeboxes which were delivered to Ukraine
Perth.. Letham St Mark's Church of Scolland Trustag9' Rort and Flnancjal Statsments- Yoar Endod 31 Docombor 2024 Proportv The property te4m has been busy durin8 the year maknn8 sure the church i4 in a 8ood state of repalr. The main item of expdItre at the Manse was the replacement of the garden shed. In April the work wa5 cornpleted to turn two rece55es in the extwnal wal into an under 5s play area, a pantry for the café, kitchen and othw actlvities that take ple within the church and a bin stora8e area. The 5trÈens In the café had not en wwking due to obsolete software but those wh tethnlcal e4)ertlse w¢(hin the corÉregètlon were ableto resto thern to dlsplay informatlon. The room previoustycalleil the creche, and now called iheTay Room. was reéecorated In aLrtumn and refurblshed with COLrhes, chalrs, cosy throws and cushions luS a screen. Originally the room was for use by Horlle Group5 meetin8 in the church builrfing but was quickly utilised for other smaller meeting5 inchjding intep4iews. Futsr Plans Appoint a Youth Outreach Worker to expand and lead our work with the youn8 people Df the church and communltv Enga8e in the Growin8 Young Programme In 2024 there was an intrease of 9% in total income eompared wh 202312023 - 24% increa5el. The incipal source of intome, namely regular unre5trirted gi¥ by church members and thlhereTrts (including Gift Aodl plus visltor donations increased by 13%12023 3% Increasel due to new people corning along to woiship. Offerings given by standing order and through the open plote have both seen an increase as has the increase in Gift Aid whith was mainly due to 8 large backdated claim. Unrestricted givir)g by church rnembws and adherents Ilncluding Grft Aid) plus wsftor donatlons has therefore risen slightlyto 59% of total income compared with 56% in 2023. Restricted donations werp 8ivern towards the bullding work1£15.5KI. the youth Worker1£6.5KI and the replxemerst of the projettor1É2.SKI. (Addftional donations for this were given In 20251. Gift Aid was claimed for the bulldln8 work and Youth Outre&h Worker dlglble donations and the projector Glft Aid will beclaimed Sn 2025. There is no slKnMcant change in charitable actmtles Income. A 9% ijrop in café income is partty due to a small drop In number5 plus there were tnore special café events in 2023. The Churth was graieful to receive twc restricted grants from Letham4AII for £1,0 for Warm Space. The first covered the period Ottober 2023 to March 2024 and the second Ortob¢r 2024 to March 202$. The church a150 received grants of £2,500 from the Gloag Foundati¢)n and £8,OLKI from Perth Pwbytery both for the Youth Outreach Worker. Total expenditu Ss 39% higher than In 2023. P023 4% decrease). There are increases across virtually all cate8orSes of Charltable Acti¥itleg. The usual contrlbutlDn to ihe central funds. Giving io Grow, has increased by 13%1£8KI. Otherwlse. the main source of eKpenditur2 was the bulldlng work. The total cost inclwling decoratlon and the frfdge freezer for the pantry was £29,860. £28,159 was received In a grant and donatlons12023 and 20241 and the shortfall w?5 paid from the Spechl Projerts Deslgnated and General Funds. Other than ihe buildlTh8 work, under Fabrk repairs, Maintenance and Contracts. the uTrre51rKted cost has increased 8% from 2023 with malc*r expendtture being electrical wrjrk in the church buildin8 amountlng to £2,60D. An unexpected lar8e expenditure item occuthn8 towards the end of the year w85 the new projKtor and screen costing £6,684. Over half of the cost was covered by donatic$ and thè profit from the St Andrew5 Day Qui2 meaningthe tost to the general fund is just under £3K. In addltion. under Non4Yllce Equipment, £1,3SO was spent iransfonnlng the former creche r(x)m includlng the purchase a TV and Settees. The outcome of the slgnKlcantly irKreased expendlture in the unrestricted funds 15 that there is loss for the year of £6,783.
Pgrth: L•tham St Mavlt's Church of Scolland Trustg0s' Report and Financial Stat•m•rbts- Year Ended 31•1 Dvomber 2024 The unrestricted lunds wlth a total of £23,348 are used for day to day xtivity while the restricted funds wlrh a total of É71,975 have speclfic, donor related conditions tached to their management. In particular £65,398 is bein8 held for the proVisn of a Youth Outreach Worker. It Is the trustees, p)licy to hold re5erve5 Of between oDe- and two-month's expenditure excludln8 designated funds. At the year end the Church heSd unrestricted funds of £23,348. Fknwever, for reasons of n&esslty wlthlTh the life of the Church and in the light of attlvlties which aTe ongoing and ftnantlally Independent, £5,347 of these funds have been designated lor p)rticulor congre8ation41 and charitable purpose5. The retn&nin8 balance of £18,001 repr&sents between one- and tw onth's expendi(ure which the charlty trustees consider to be adequate to meet thelr (ent and fLrture Ilabili(ies. The Church also held £71975 Df Te5tTiCted funds which have been provided for the rpose5 SPlfied In Note 2. Also as a lesult of the sale of l Anderson Drfve, former manse of St Mzrvs Church. over £20,005 held bythé 8en•ral trustees las shown in the appendlxl to be usèd forfabrlc expenditure. The charity trustees are responslble for preparlng a trustees. annual report ènd financS81 statements In accordance wlth appllcable law and united Kin8¢lom Accountin8 Standards Iunlted Kingdom fjenerally Accepted Accounting Practitel. Charlty law qure5 the trustees to prepare financial Statements for each financlal year which show a true and falr view of the State of affalrs of the charity and its financial artie$ for th financial perlod. In preparirg those financlal statement5, the trustees are rèquired to: 0 5elttt sultable xcounting polic*s and then applythem conslstently; o Make judgements and estimate5 which are rea50n)ble and prudent,. Obserye the method and princlple5 Iri the aP1(able Charltles SORP.. stste whether appllcable accouThtlng standards and statements of recommended practlce have been followed, sublett to any departures disclosed and explalned In the flnanclal statemts. and Prepare the financial statements on the 80Sn8 concern basls unle55 It Is inapprtspriate ro presume that the charity will continue in operatlonal existence. The trustees are pOnsIble for keepin8 proper accountln8 records which disclose wh reasonable accuracy at any time the financial posttion of the tharity and to ensurÈ that the flnancial statements compW with the Charities and Trstee Investment Iscotlandl Att 2005, the Charitie5 Attounts Ikotlandl Regulations 2006 and the Regulations Anent CongregatiC•nal Flnance approved by the General sembty of the Church of Scotland in 2007. They are a150 responsible for safeguardill8 the assets of the charity and hence for taking reasonable steps fw the Pfeventlon and detertion of fraud and other Irregularities. The trLtstees are respjnsible for the maintenante and Inie8rity ol the tharfty and financial inforrnation on the tongregation's webslte. Le8lslation In the Unfted Kin8dom 8overnin8 the preparation and dlsseminallon of financial statements may dlffer from le8islation in other jurisditions. Approved by thetrustw and signed on their behalf. 5esslon Clerk Date slio 10
P•rth.' L•tham 8t Mark's Church of Seotland Trust••s' Rep¢ and Financial Stat8mènts- Year End 31 Dttomber 2024 Independent Ernine$ Report to theTNstees of Perth: Letham St Marvs Church of Scotland I report on the atcounts of the charlty for the year efidgj 31 December 2024 which are set out on pa8es 12 to 17. R•spe¢lfve responslbSlltles of trnstee5 and examiner The charit¢s trustees are responsible for the prep4ration of the accounts iv a¢tÉ)rdance with the terms of the Charities and Twusiee Irbvestrnent Iscotlandj Art 2005 and the Charities A¢¢ounts lotlaThdl Regulatlons 2Crf)6. The charlty trustees consider that the aud requirement of Regulation 10111 Idl of the 2006 Accounts Re8ulations does not apply. It 15 my responslbility to exarnine the accounts as required under sectlo 44111 Icl of the Act and to State whether partlcular matters have corne to my attention. 8asls of Independent examlnerfsstatement My examinatlon is carried out in accordance wlth Regulotion li of the Ch?ritie5 (oUnt5 Iscotlandl Regulations I(. An examination iludeS a review cf the accounting records kept bythe ¢harity and a comparisoTh of the accounts presented with thtr5e records. It also includes consideration of any unusual item5 or dI10$ureS in the accounts, and seeks explanat)nS from the trustees concemin8 any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and consequently I do not express an audlt opinbn on the v*w Kiven by the iccounts. IndEpendent examlnerf5 Statèment In thecourse of my arination, no rnatter has corneto my attention which 8lves me reasonablecause to belleve that in any material respect the requirernerts.. to keep accountlng rewds In accordance wlth Seulon 4411) lal of the 2005 Act and Regulatlon 4 of the 2(K)O Account5 Re8ulations, and to wepare accounts which accord with the accountlTrg records and cornpty wlrh Re8ulation 8 of the 2W6 Accounts Regulations have not been met, or 2. to whi¢h, in my opinion, attention should be drawn in order to enable a proper understandin8 of the accounts tts be reached. clo Morri& and Youn8 Chartere(l Accountsrbt5 6 Atholl Crescent Perth PHI 5JN Date.. 11
P•rth: Letham St Mark's CIJLYch Df Scotland Trust. RePt and Flnanclal Ststsmonts- Yo¥ End 311t D0Mbor 2024 Statemènt of Rocoi ts and Pa 31 D embor 2024 Urmtriot•dR•th•t•d Fut T£l•l Tot Dw8bons 122,£E1 .893 11500 159,854 13,500 147,146 10.0 Lyles 31,tr29 31.023 31,552 eank & IrlDM5t 154.880 dGtratino Furvjs CharSbbl•Acti%iles 87 161,7S) 37,313 189.f63 142,Y2 125 16Z197 R•c•lpts Payments for the ytar before 17.3171 13,984 1154 9,821 48,612 Trnnsl•r 111541 Exc888 Rocolpts ov•r Payrnants fur th• y•*r 8.783 12
Perth: L•tham St Mark's Church of Scotland Trustws. Report and FlnanGlal Ststoments. Yoar Endod 31t DKember 2024 Mark's Chu tlan Fd0 Tol4 Bart &Cposll trf0Thrd 90.131 371 Movom•nt kn year: E5 of P•Ge1$thW P&yff2ntsfry the ar 16.7831 14804 48,612 BarlE &LW511 carrf foTh (coBt.918,. 12023- £88.4251 Gftpid I¢db 17.238 Th8 accounts w•re approved bytr* Klrk Sessk)n w 413125 For8nd on bolf0f6 rk So. Ses$lon Clerk Tr•asur•r 13
P•rth: L•tham St Mark's Church of SGoU•nd Trust••s' R•port and FinE4n¢ial Statsments- Year End 31# December 2024 1 Tru$l•fr R•munoratlon and Rèlat•d Party Transaclkn¥ Durfng ihe year. tl mlntsr relTrJurxTrenl of gypensos incurred. lotslling f8.145. 12023 - £7,793) This SY88 Eplil aB follows . man8e council fd,064.. 12023 . U,9941 trav61 eynses thè fom of car nilgO £3,679.. I23- U1211 nwse phor £1,3e2.' 12023 - £1.3391 Olher £40. 12023- t3391 No trustses or tmr roletives ed any paynwts. eynse5 Dr benBfils In respeci ol done or 8evvlce5 provided. Other payTrnts to trustees and theirrdabv96 w¢r¢ eMfird to r81nknUoI ofoll1oet w¢nsos on b8half tsftho ¢harty. 2 Mov¢m¢nts In Fund• At1 D•¢ Unre8trtct•d funds Garw81 Pd BBbies &Tothts Fund FLd Prqotyts FUNI 24.140 273 13 154.LW8 1160,7811 11651 I Z281 18.001 215 5.012 131 1Y880 16 197 Rostri¢tsd funds Babies & Fr Fh)ral FUTh Hll OequesiBerthrAent Fynd HII B¢qyogt&xthy ScPthl FLThI s%on FUTh S¥AHkl Bwst ctrr Fw sla1 Prqects Fund 537 1.821 1468 1,773 470 1,624 12271 11901 379 1038 12121 123591 endownt funds Edgar S8ge Bw4ueFwd Athr Crarr•xd Fthid Ftill Be4uest FLnd HIII BoqLSt SLvthy FuTrl Hill Ba9 PwwkFUnd 2,469 11.9811 379 Total fwr¥l¥ 5WL 209 B19 Dae5 & TdS Fwd: This i# ¢r9¥on Pl&0n FL.. TrETrueth¢s lasbJo fund5 fN rri84 SpBsKg1 Pr49¢ts Fund.. The TrL•8 t•sefUrIs for sp•¢ial esofR Bables & Fund.. This isa [d tr) pthde toys FbralFurd.. Th&% is8fL pThde fwBrs fDr diy ¢JJrfr9 98rOce5 ofwthip disirFbuti¢yi. Sag&, cra, Hll Beqw¥ts.. Thesg arefus fw ts pu0$•5 th¥criW beknw. ts¢n Furd.. Thi$is8fund lokY¢I&lr¥Tr tootsnd S¢riplLre Spocial Ftcpcts Fthd.. This Is 8 plL% any othBi ol 14
Perth: thaTh St Mark's Church of Scotland Tm•t•o•' and Flnancial St•toments- Yoar Ended 31 De¢•mb•r 2024 h•Acc Z Mo%•rrRrrt• In Funds leontlTruedl IrtODE from Edgllr Sth> 88rl8 tow IMrd9tr nlrithr's i• UEed È)ftrJLts PaYrnts. Incon from QVIrn Bequ8 Is togo tOvrdS genEralccryrellatiur0lBYw$. IrKonE fTom 8eweEt Is * be rp¥oure•s. Incowo from Fll Bw5t Sunday SCW 15 to be to pro@ lrtofflrom ts HI 8w wd toryTh4de for Unv•trkt•d Ro•trICt Efidoh#nbrt Fundg FLwds Fd T<rt 3 Anaty818 of Donatlons En Schèn diTra ljders Cldinary iJfwlrvJ51(W Pktsl C•r (¥fenng4 61.840 1&189 41,107 24,m 24,m 27. 25.1•1 GWiAid DonAOon5 22.576 122.1 4 Aalts of Charltable Aetl¥ltl•• Incom• Café 19.535 10.Lb9 19.& 10. 21.920 Furwa* W•Jthn 31.029 15
Perth: Lethaffl St Mark's Church of 8wllarKI Truste•#' Report and Financial 8tstsments - Y•ar Ended 31" D•umb•r 2024 Urmtrhjhd Rollettd Endoymwnt Fur Fthdts Fund# Tcl Totsl S knatysl& of Paymfrnts Cwts ¢rf g•n8rating fund• Ing Em)es 87 Charltabh actlvltl•s (WAcaOn 60,5 2.169 5.081 4.411 68,075 2.169 5,081 4,411 60,672 1.007 k4rtstsr's E¥ns85 1640 126 30.775 10.Q PLtsuPp (kngr Ststhro Cosi 34.6 Fknc Psyair5. Conrtb 10 Equlpm8nt 34,6 21.828 3,939 10.421 &Qfj4 10.932 2.198 4.13D CoLryIIT 1023 10.050 Insur Chuich ufi¢e •8 2,198 4.1 379 1.218 4.7 142.542 Governance costs lThffint Ehr8 FeB8 Oth•r pthym•nts Purchas2 of Intestrnents I Crth of ScoYaTrJ o)rvJregalL476 Cortrfbuto to the Nalc4Tr81 Slp6NI Fd whi¢h thg ¢0 of 11 nit8rs'Étiwd$ #NJ ernloyets wntfibutyons for n8bonal IDsursnce, p8nslon and J$Ing and fijnd. TrAr5. sts"peTrJ8 are pa in accort8nc¢ nabon81 8b"peN1 1$ to yews of 88Thlc. For tha year under r8vl8w thè rtdnittNJm Strpond £31.842 4nd stipend lin the 5th $vb5Bqwnt r5 ofs•Nklwas £38,e84. 7 CohuthJrAbfor TFlrd Partk Christian lid I•Y A&ygall' ristianAd IChristrAs E) Pth Streat Paors ICaYistrfAs E) 410 6) 912 "£455va5 GDlwbJ fchind in 2024¥vJ dty. 16
P•rth: Lotham St Mark's Church of Scotland Trtffjlges. Port and Financlal Stat•m•nt3- Year Ended 31 Decenknr 2024 APPENDIX FUNDS HELD ON BEHF OF THE CONGREGATION BY THE CHUR¢N OF SCOTLANO GeNERTRUsTE8 2024 2023 Jrt 8818rr8s lkl at 31 Decntsr ai ojst 23. Market Vak of BarKe5 8131 DeRrTthr ed Baknx at31 Datthr 17