Letham gwmark's The church in the communitv Perth: Letham St Mark's Church of Scotland Congregation No: 281676 Scottlsh Charity Number: SC002467 Trustees, Report and Flnanclal Statements For the year ended 31 December 2025
Parth.. Letham St Mark's Church of SGotland Trustees. Report and Flnanclai Statemgnts - Year Ended 31¥1 December 2025 CONTEMTS RefÈreno and Athilnlstrath? InforrnatSon Trustees. Report 4-10 Indepenthnt EMwninerfsRÈport li 5Mementof RecelO5 and PayTnents 12 StsIenRt0f Balances 13 Note5to Flnancial Statements 14-16 Apptrmlx 17
Perth: Lgtham St Mark's Church of Scotland T198$. Rèport and Finandal Ststements - Year Ended 31 Decombor 2025 Referen and Admlnlstratl¥e Informatknn thaTIty Name.. Charlty Reelstratlon Number: Coryeytlon Releren¢e flurnber: Corbtart Address: Perth.. Letham St Mark's Churth of Scotland SC002467 281676 Perth: Letham St Mark's Church ol Scotland Rannoch Road Perth PHI 2HH Prln¢lpal Office-Bearers Minister= Pastoral Cère Asslstant Sesslon Clerk5: Treasurer- Church Centre Manager Rev lim Stewart BD Clpmln Lynn McKay james Leslie. Ine Wllkie Gillian Forsyth Tracey Whlte Trustees The followng 15 è Ilst of th05ewho Served as trustee5 ijurin8 the year ended 31 Deomber 2025 and up to and including the date of approval of these financial statements- K*k Sèsslon Rev Jlrn Stewart BD Dipmin James Leslie Irene WSlkie Kenny Barclav Gill Kaye Jennifer Knak Ruth Gunn Maggie Symon Claire Cahalin Alan Mason Alison Wi150n David Forsyth Notes Chalrman Joint Session Clerk Joint Session Clerk Independent Exam5ner Tracy Borland FCCA, CIPFA IAffiII clo Morris and Young Chartered Accountants 6 Atholl cre$Trt Perth PHI 5JN Prindpal Bankers CAF Bank rnited 25 Kln8s Hill Avenue. Kings Hill, West Mallin& Kent ME19 4JQ
Pfjrth: Letham St Mark's Church of Scotland Truste•s' Report and Financial Statemonts - Year Endod 31¥1 Decmnbor 2025 Strurtyre GOvernae and Mana ment GovernlnK Document The Church 15 a re815tered charlty ISC0024671 and isadrnintered in accordancewlththetemis of the Deed of Constitution Iunltary Forml and is subject to the acts and wulations of the General Assemb of the Church of Scotland. RecrultrneTrt and Appointment olTrustees Members of the Kirk Se55ion are thè charity trust. The Kiik Session members are Elders of the Churth and are chosen from those members of the Churth who are considered to have the appropriate £Sfts and skills. The Minister. who is a member of the Kirk Session, 15 eietted by the con8regation and indutted by Presbytery. Oryani$lonal Structure and Chan$ durln8 the year The Klrk session, which is responsible for both the splrltual and temporal affair5 wlthln the Church, meets in ordinary course on seven occasions in the year and on as many other occaslons as may be necessary to fulfil its responsibilit. The Kirk Session is chaired by the Minister and the 5e5sion Clerk 15 responsible for all adrninistratSve aspects of the operation of Session. The congregatlon meet5 in General Meeting on at least one occasion during the year to transxt the business of aTh Annual Stated Meeting.AddltionalGeneral Meetings of the wngre8atlon areconvened 5 and when rcessary to attend to urgent. unplanned business. There were no change5 in the 5trurture of the tharity duTin8 the year. Ob ctlves and Actmtles The Church of Scotland 15 Trinltarlan in doctrlne, Refomied in tradition and Presbyterlan In polity. It exist5108loTify God and to work for the2dVanmentOf Chi15t's Kln8dom throughout the world. As a national Church. it acknowledges a di5tincti¥e call and duty to bring the ordinances of lISon to the people in ever¥ Parish of Scotland through aterritorial rnintstry. It co-operateswith other Churches in various ecumenical bodFes in Scotland and beyond. Perth.. Letham St Mark's Church of Scotland l.the Church-l is the Church within the communfty of Letham, Perth. It is the amalgarn of two former Church of Scotland congregations 1st Mark's Church and Letham Church). Ourvlslon Statement Who WeAre." We aTe a Christian church which loves Jesu5 and Serves the communfty. What We Believe: We belitwe in a G¥Jd w) lovesthe world so much that He gave His only Son Jesus Christ for us. We belleve that in acceptin8 Jesu5 wè have forÉiveness. peace wlth God and etemal life. We belleve that it is our responsibility to share this good new5 Wlth our communitv. We belitrje that the Bible Is God's Word and we1Sve our Ilves In obedience to it. What We tkn: We worship God. We encoura¥e people in prayer and dlseipleshlp. We engage with our community and wider world In mi55ion. We serve our community In Chrisys name. Athiov•ment5 and perform¢• Minister In October.theChurch celebrateil 20 year5 Of the.n buildingwith a 5petial Servi and lunch. We had much tQ 8Nethanks fo¥ and l am pleasedto saythat thewrtne5s of Letham St Mark's 15 Still being carried out wlth Rreat falth, hope and diligence. Over the last year we have seen an increase in nurnbers at Sunday worship and at all the activities we are engaged in with the community. l am very 8rateful to the Church staff. Kirk Session and the large and dedscated 8roup of voluntews without whom we could not fvnrtion.
Perth: Letham St Mark's Church of Scotland Trustges. Report and Financial Statoments - Year Endèd 3111 DemI) 2025 A(hlevements and Perf¢rniance Minlster conllnued Aftei 3 perlod of Intavlewln8 pr05peEtive candidate5 for theyouth worker rol< it was dedded that we would seek a different direction as a surfiable candidate could not be found. As a Church we have moved to engage with the Growing YDung movement whieh Is an Intergenerational approach to building a strong fellowship with an ernph3sis on children, farnilies and young people. A team wa5 formed and thechurch 518ned up to a 2 year Growin8Youn8 course which include5 webinars and face toface summits Theieam ha5 50 farused its learninB to include personal invbtes to Messy Church and Christmas events to thE periphery organizations that use Letham St Mark'5 facilities. In 2026 the Church wlll ernploy Neil Slowman forone day a week toseNe iheGrowingYoung team, usin8some of the restricted youth fund5 to that end Iwith the permission of the donors). A5 a Church we are still open to filllng theyouth worker role In the future. Rev Karllen Becker completed her famlllarisatlon placement at Letharn St Mark's. As well as leading services,takingfunerals and visiting members of thecon8regatlQn, 5he8Ot invold in thesthools organi5ed a reflective walk around Dunkeld. On 9 September. rnany of the con8re8ation travelled io Maybole. where Karlien was inducted as the Minister gf North Carrick Parish in South Ayrshire. Sesslon aerk contlnued 2025 was anotheryear with 8ood attendance5.and our Ilv*strearned services continued to generate 8¢x)d viewingfigures. The numberofmembers on the roll at thestart of2025 was 362. 4 members were removed by death and 5 admitted bywtifitate, resultingin 3 roll of 363. The Minister conducted 11 Funerals and there were 4 Weddings. There were no bapt15ms. Ourstaff Tearn continued to meet everywednesday (Thursday before May) to Ilaisewith one anoth and plan the week ahead. The Church Centre Manager also met quarterly with the Mlnister to plan head for the diary and re8ularly with the HR person to ensurewellbeing withln her employment. Our Church aeaner retired In September after 19 yèars falthful Serv1 and a new deaner was appointed who had been weeklydeep cleaningthe kltchen since2022 and thereforewa5 very familiar with the Church building. On the social side, In April, 18 ladles headed up to the Calrn8orm Chrlstlan Centre for a weekend of fellowship. prayer, worship, laughter, relaxation, good food and beauilfvl Snery. The following month 12 men a150 joumeyed to thecairngorm Christian Centrefor relaxation, fellowship and coffeel At Harvest fime. the chUh had a Foodbank Appeal and 94k8 of food items were donated. Prayer Prayer meetings contlnued as before with an open Invitation to all in the congre8ation. There were two tlmes of prayer= 11 monthly on the13st Sunday of the month from 9 untll 9.4Sarn and 21 monthty on flrst Saturday of the month at 8.30 for breakfast loptionall aThJ then 9 until 10am for Inteicessional prayer with athought forthe day led by different peopleeach month. An avera8e of 10 attended on the Sundays and 20 on the Saturdays. Earh month, prayer tQPiC5 for every day of the week were printed out and were also available online. P¥5toral Care At thetime of writingthereare currently 21 members or adherents on the Pastoral Care knst with 13 members on a secondary list. Most people are on the list because of mobilitv Issues or transport issues that prevent them from attending church on a regular basls. The secondary11st comprises of memberswho have not returned to regularworship sincecovld or are recoverlng from health Issues. Afw4 on thi5 list may bemoved to the main pastoral tarelistthroughout the year. Sadly, 2025 saw I member pass away and onother moved out of the area lo be closer to family. From January to December 2025 the pastoral care assistant carrled ¢u¢ •pproximately 93 vi51ts, coverin8 home. h05pStal and care homes. tfface to face vistts werenot possible there were numffous telephone calls antl text messages to keep in touch. All the vlsits were warmly received and over the
rth: Letham St Mark's Church of Scotland Trustoes. Report and Financlal Statemonts - Year Ended 31•t Dwxmbor 2025 Achlevements and Perfomwnr Pastoral Care IntInued) year good relatlonships were rnaintaSned. At Chrlstmas, sorne lad$ in the churth put together gifts for those on the Pastoral Care List. The pastoral assistant oversaw a pastoral team of S volunteers. The volunteers each had a named person orpersonstovisit at least 3 to4times a year. oras required. This ensured all rnembers on the Pastoral Care List had acces5 to several visits throughout the year. (ontinu•d Dlsclpleshlp Eight Home Grovps. each wlth between six and nine people. eontinued to rneet lortnightly. One mornlnggroup and two afternoon groups met in theTay Room in the church building Whea$ all the evening groups were held in homes around the parish. There was some movement between groups to better 5uIt Indivlduals, dlarle5 and Some new people jorned and took the Pla of one ortwo who had moved away. All 8roups used an illustrated studybookfrom a MiddleEast charlty for a slx-sessloTh Lent course, and over the summer, some groups chose topics to suit themselves, while others took a break. The autumn sesslons were an 8-week series of videos on prayerfrom the Ofgani5ation 2417 Prayer. Relationships have been formed and strengthened within the groups. This was confirmed at a meetin8 of the leaders at the end of the year. where leaders were able to share their concerns and P05ttives with one another, and discuss future plan5. Whilst most leader5 felt their group could benefit from one or two more members, attendance had been genetslly good. and Home Groups were felt tobe fulfillin8thelr purposeof promotingdisciple5hlp. frlendship, shaied prayerand mutual suppori. Chlldrèn arKI Yothh AttMtle$ Creche The crethe met most week5 With on average two but wlth a potential of four chlldren. 5undoy Club The club. for primary aged children, met fairly regularly during the Church service. The numbers and age rangevarled each week. A team of six on a rota taught the Bible, played games, did crafts and at times watched videosl the Chwth In ih• Cornmunity LSM Connertion5 Cofé It ha5 been a great year for our café. We were open for 50 of the 52 weeks in the year with a well- deserved break at Christmas. The number of customers we welcomed wa5 4,798, which was sli8htly down from 2024. However. it was still an amaiing amount of people and we are very grateful to each of our loyzl customers. Two Fairview puplls ksined us on Tuesdays throughout the year on work placement. These amazlng voung people, who were èbly helped by their support teacher, worked very hard and both learned new ski115 and grew in confldence. We alsowelcomed 4 pupi15from Letham Primary School during the year who Joined us on Wednesdays. They a150 8rew in confidence and improved in Social skills, numeracy and langua8e. They were all lovely children and were a credit to their sthools We continuedto give freeteaslcoffee5 along with a food item to vulnerable adults and familles who Struggle withSn Our community of Letham. Thi5 was done very quietly by our staff wlth love and respect for the people who come into our tafé. are 5trugglin8 and just need some help. We held a special Café in May to celÈbrate the 80 Anniversary of VE Day. In addftlon to our usual menu. we serveLI vlctorla sponge and lam tarts. Music from the 305 and 40s era played in the background and 3wartime quiz was on the café tables. We were loaned sorne wartime memorabilia including ration books. newspapers and identity cards by Viewlands P.5. Nearly SO customers joined us on the day. which was great. We also held a Christmas Cafe on the last week before Christmas which was wdl attended by folks from church and community.
Parth: Letham St Mark's Church of Scotland Trustees. Rel and Financlal Statement$ - Year Endod 31¥t Decembgr 2025 Achlevements and Performanc• ¢ontlnued The Churth in the Communty Icontinuedl Babies and Toddlers In 2025.the8roup Continued to run weekly durin8 the school term. The carers - parents. aunts. and 8randparents - appreciated being able to relax and chat while the toddler5 were explorinB toys and makin£ first Steps In social interaction. thertime, several parents hwe established important friendshlps wlth othergroup member5, and one8roup of four has becomeso closethey 80 on holidav togetherand rely on one another for chlldcare during illness oremer8encie5. However, this group and others were always willingto chat to newcomer5. and most people felt these55ions were relanI and easy to joln. Adults were appreciative of the range of toys and play equipment lor small thild¥en. ITh the middle of the session, we rnanaged almost every week to have an informal 15-minute Singing Tome, whlch was many children's favourlte part of the sesslon. The lunch was also very popular. Over90 differentfamllies carne alon8to the 8roup during the year with around 10 families attendlng regularly. One baby was born an hour after his mother rushed from the groupl The numbers each session dld not exceed what we could cope with due to toddlers reachin8 the 38e at which they are offered a pla at school nursery. The average age of childrw has lallen steadlly, with the majority now being around 12 months old. There has been some encoura8in8 spillover from the Toddlers, group into Wami Space5. whe familiès can bring alongtriends and neighbour5 Wlth olderthildren. Oneor two have attended church on a Sunday. and a handftil have come alon& and brou8ht others.to Messy Church.This would beour main deslre for the corning year, that more families with bables would be diawn Into the life of Letharn St Mark's. SUPA Club (Scripture Unffonfor PrimoryAgeJ The Club, for thildren in P6 and 7 and from Easter also P5, continued to meet weekly in term lime in Letham PTimary School. We met In the school Library during the lunch hour with an average of IS children toming alon8 each week. We played games, dld crafts and taught Christian value5 U5in6 the Bible. Each year we raise the amount of rnoney needed to take all of P7s to Lendrick Muir IS.U's outdoor centrel for a day away. The Soutar TTUSt helped us with the cost ol the bus and for this we were very grateful. The school staff were very supportive. Me55y Church Durln8 2025 we ran 8 Messy Church events at Letham St Mark'5 on Sundays from 4 to 5.45pm. Our themefor this season has been"Encounters withJesus~ where we shared about Jesus. meetin05 With people and the transformin8 effect5 of these encounters. Our Messy Church team induded about 20 volunteen with a dozen or $0 being available to support each event. An advertisingteam tuok care of social media advert15ing and dlstrfbuted approxlmatelv 600 flyer5 locally each time. On the day. we had core people who made up a wegcoming team, a word and musicteam. a craft teèm, and a food teath. These teams were supported by the wider volunteer network as Tequired. During the course of 2025 we had anywhere between 20 and 60 guests for eath event. Ourguests were mostly drawn from the Baby and Toddler and Warm Space groups although there were a150 a number of people who came only and specifically foi Messy Church. Wurm Spts Durlng2025 weran a Warm Space atthechurchfrom 1- 6pm every Thursday except the 2. January and 25 December. We also took a break during JU and August to give everyone 3 rest and time to do summer holiday thin8S. Betren 4 and 6 volunteer5 SUPPOrted the runnlng of the group and worked very hard keeping the tea. coffee. juice and biscuits flowing, providin8 an inexhaustible supply of hot soup and bread, enga8ingwith families. entertainingthe children who attended and then finishing off with the never- ending deaning and t4(lying up to leave our buildlng set for the following day. r('s always a busy, enjoyable, lifefilled, nolsy aftemoon. Usually, we had around 4Q people attending our Warm Space from the ages of O to mid 805. Some brought knlttlngorcrochetin& while otherslustbroughtthemselves oriheirrhlldren and enloyed the
Perth: Lgtham St Mark's Church of S¢otland Trtee$, Report and Financlal St*ements - Year Ended 3141 December 2025 Athle¥ements and Perfomiance ¢ontinued The Church In the Commvnity Icontinuedl social Interactlons of the afternoon. Occasionally. we had 8uests from other Ial or8anlzatlons who came alon8 to highlight the community support they offer lo¢allv. July Bvs Irlps Each Wednesday during the month of July we borrowed the community minibus from Letham4AII whith is a SCIO runnin8 within 100 meters of Letharn St Mark'5. L4A lent U5 thwr mlnibus for free with the only requirement beingwe return it clean and tidy and full of fuel just as we receive it from ihem In the moming. This is a great support to us and a wonderful help to keep our connectSon5 Wlth families throughout the sumrner. We had 5 trips durlng July to beaches, towns. and playparks. All were fully booked znd usually 2 or 3 cars also cème along to enable weryone to take part. Lethum Primary School Lunch Club In summer 2025we heardfrom the l¢xal primary school that they werelcoklng forsupportfrom local organizations to offer breaktime or lunchtlme input to help ease the strain a little on staff who are challenged wlth thewhole day care of the school children. Working alongside Letham4AII. we offered a weekly lunth dub where we speni time wlth around a dozen 8- and 9-yèar-olds. We enjoyed listeningtotheirlife5tories. offering snacks, and doingsome klnd of ba51tcraftwith the children each week. This has been goin8well, Is wèll attended, and appears to be enjoyed by the younB people who me along. Llse of Bulldlni Ier the past year 67 gTOUPS. including 3 new ones, used our building. We hosted or 5UPPOrted a number of lar8er event5 intludin8 the Cornhill MemorSal Seryice and Children's Memorlal Service both held in Marth and a Saturday coffee morning run by the Guides to ra15e funds for their trip to London. Christian Aid held their annual quiz night in the buildin8 In Septemberand in November, we hosted the Prisoners Week Launch Service, a great afternoon where lotsof Church folks worked togetherto providea lovely lunch foreveryone attending. Pèrth Strathlay Harrier5 met several times over the year and also held two events, one of which was a thlldren'5 presentation night which was well attended by the children. their coaches, teams and family. As a church we held a fellowship meal in between Chrlstmas and New Year which was very well attended and enjoyed by èverybody vtho came. The Perth Carevan workers continued to fill uptheJr waterflasks atthechurch on Mondays, allowing them to provide hot drinks from the van to folk5 in Letham who are struggling. There were 28 church group5 who met over the year includin8 our Prayer Breakfast, our three Home Groups who meet in the church fortnlghtly and Tea and Sympathy which OUT Minister led In November. Locally, there were 10 groups from the area who used our buildin& indudin8 Rainbows. Brownies and Guldes who meet weekly. pupilslstaff from Perth Academy who also meet weekly and Goodlyburn Primary School. Properly JrlTh8 the year we had to replace the water boiler in the kitchen. The new boiler is blgger and more efficiert. We also UpBradedtheblingto the café screens and a new sound desk was in5ts11ed In the Church Sanrtuary. complete with new radio mic5 and handheld mics. The propÈtty team tontinued to look after the manse and the bulldin8, with a new ground maintenanceteam supportingthem. Therna1ntenan team has donevarious tidy-ups over the year. indudln8 laying new Stones around the Church perimeter. Wlder M555iOn The Church On again took part the 2Ct25 Blythswood Shoe 8ox ApFeal appeal handlng in 167 shoeboxes which were dellvered to Odessa in Ukraine. Future Plar To progre55 the Growlng Youn8 programme by providing Spa and running events where people from all 8eneratlons can rela have fun and develop friendships.
P•rth: Latham St Mark's Church of Scotland TrusloBs' Report and Financial Statements - Year Ended 31¥1 Décomber 2025 Flnandal Re In 2025 therewas a decrea5eof 15% in total incometompared with 202412024- 9% In¢rease}. M95t of thls Is due to there betng increased Income in 2024 in the restricted fund5 for the buildlng work, youth worker (now Growing Young) and replaeement projector. However, the prin¢lpal source of income, namety reBular unrestricted 8ivsrE by church member5 and adherents IlncluthngGIftAldl plus visitor donations has also decreased albeit by a negligible amounr12024 13% increase). Only offeringsgiven bystanding order have seen an intrease. Unre5trirted giving by church members and adherents lincludingGift Aidl plus visitor donatlons has r15en to 69% of total income compared wth 59% In 2024. Therè has been a 6% drop in charitable artivities Income. Café income, whlch makes up over 60% of th15 incomecategory, has fallen dueto an 8%drop in the numberof customèrs. With use of premises, therè has been a 20% decrease in income. However, although there were sli8htly more groups meeting in 2024 compared to 2025. the income of 8roups whlch continued to meet both year5 Intreased so there's a balancing out effect. Most of the decrease can be attributed to the intome from thetwo elections in the 2024 total. The large increase In other charitsble activities income was due io the men's and ladies. wkendS away and a first aid course. The Church was 8rateful to recelve a restricted grant from Letham4AII for £1.045 for Warm Space, coveringthe perlod October 2025 to Marth 2026and a grant of£2,500 from theGloag FoundatDnfor the Growlng Young programme. Two generous restricted donations were received, one of which overed the cost of the new sound desk and associated work and ihe other was to 80 Into the Growlng Young fund. Perth Radio Taxls gave a donation before Christmas to be used for glfts to the cownmunlty and for the Fellowshlp rneal b*ween Christmas and New Year. As it had already been annoUnd thatthere wa58oin6to be a srnall chargefor the meal, the attendee5 were invlted. if they wanted, to give this afflount anyway and it would be passed on to Teen Ranch, a local charity. £169 was raised and passed on. Although total expenditure appears to have fallen Il% from 2024,12024- 39% increase). the main reason for this wa5 Of coursethe buildingwork and when £29K is removed from the 2024 total, there 15 3 4% increase In expendSture. Most Charitable Activity categories saw Increases in cost although therewere decrea5e5 in some. Large items of expenditu Included thesound desk tiust under £8K fcf which a gEnerou5 donation was receivedl, the kltchen water boiler Uust over £2KI aFNI further remEdial elertrical work to completethe EICR carried out in 20241£2KI. So. althou8h there wa5 negligible increase in unrestrirted expenditure1£162K In 2025 and 20241. the unrestricted iNc¢me has failed to match this amount resulting In a loss for the year of £10,213. The unrestricted fvnds with a total of £13.135 are used for day to day activity while the restricted lunds with a total of £83,793 havè specffic, donor related condltlons attacheil to thelr mana8ement. In particular £73.369 is bwng held lor the provision of a youth outreach workef/GrowSng Young programme. ReseNes Poli It is the trusiees. policy to hold reserve5 of between one- and two-month'5 expendlture excluding designated funds. At the year end the Church held unrestrirted funds of £13.135. However, for reasons of nece5Slty within the life of the Church and In the light of activitie5 which are ongoing antj flnancially Independent. E3.409 of these funds have been de518nated for particular congregational and charitable purposes.The rernaining balan of £9,726 is le5S than the level of expenditure whlch the trustees consider to be adequate lo meet their cuirent and future liabilities. The trustees will be addressln8 th15 shortfall in 2026. The Church also held £83.793 of restricted funds whlch have been provided for the purposes 5pecilied in Note 2. Also a5 a result of the sale of l Anderson tknve, former manse of St Mark's Church, over £20.000 ss held by the general trustees las shown in the appÈndixl to be used for fabric expenditure. Statement of Tntstees Res nsibi The charitytrustees are responsible for preparing a tru5tee5' annual report and financial statements in accordan wlth applicable law and Unlted Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practlcel.
Perth.. Lath•m St Mark's Church of Scotland Trust¢es' Report and Flnancial Statemgnt$ - Yèar ENl8d 31t Docambor 2025 Slemè*rt of Trystees Re5 Charity law require5 thetru5teesto prepare finèncfjal statements foreach finanial year whlch show a true and falr view of the state of affairs of the charity and Its flnancial activitle5 for that financial perlod. In preparin8 those ffinanaal statements, the trustees are requlred to.. Select Suitable accounting pollcles and then apply them cons15tently,' Make judgements antl estimates whlch are reasonable and prudent.. Observe the method and prlnciple5 In the appllcable Charities SORP,. o State whether appllcable accountin6 siandard5 and statements of recommended practlce have been followed. subj&t to any departure5 disclosed and explained in the financial ststements.. and Prepare the flnancial statements on the 8olng concern basis unless it 15 inappropriate t presume that the charlty will continue in operational existence. The trustees are reSWn51b for keeping proper accountin8 record5 whlch disclose with reasonable attura(v at any tSme the financial position of the charity and to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts Iscotlandl ReEulation$ 2006 and the Regulations Anent Congreeat40n31 Finart approved by the General Assembly of the Church of Scotland In 21x17. They are a150 responsible for 53fe6uarding the assets of the charity and hence for taking reasonable 5tep$ for the prevention and detertion of frèud and other Irregularltles. The trustees are responsible for the maintenance and integrlty of the charlty and flnantlal information on the congregation's website. Legislation in the Unlted Kingdom govemlng the preparation and dlsseminatioTh of financial statements may differ from legislaiion In other jurSsdirtions. by the trustees and 518ned on thqr behalfr. nslbllS continued pr James Leslie Sesslon a•rk 2610312026 10
Perth: Lotham St Mark's Church of Scotland Tts9$, Report and Finan¢ial Ststements - Year EM*d 31st Oecembgr 2025 In(lependent Examlnerfs fte1 to the Trustee5 of P•rth: L•tham St Marys Church of st0t1trt I report on the accounts of thé charfjty for the year ended 31 December 2025 whlch are set on page5 12 to 17. Respeaive re5ponslbllltles of trustees and examln•r The charitvs trustees are responsible for the preparatiot) of the accounts In accordance wtth the terms of the Charitres and Trustee Investment (Scotlandl Act 2005 and the Charitie5 Accou nts Iscotlandl Re8ulation$ 2006. The charity trustees consider that theaudit requirement of Regulation 10111 Idl of the 2006 Accounts Regulations does not apply. 15 my responslbillty to examine the accounts as required under 5ectyon 44111 Ic) of the Att and to state whether particular matters have come to my attention. Basis of Independent examlnerf5 statement My examination is carried out in accordance with RegLElation 11 of the Charitie5 Accounts (Scotlandl Regulations 2006. An examination includes a reviewof the xcountin8 COrdS kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusval items or di5closure5in the accounts.and seeks explanations fromthetrusteés concerning a such matters. The procedures undertaken do not PTovide all the evidencethat would be required in an audit. and consequently I do not express an audlt opinion on the view 8iven by the accounts. Independènt •Maminerfs statemert In thè course of my examlnation, no matter has come to my attention J. which give5 ffle reasonable cause to believethat in any material respect the requirements.. to keep accountln8 records in zccordabKe wlth Settion 4411) lal of the 2005 Act and Regulation 4 of the 2006 Accounts Re8ulztions. and toprepare accounts which accord with the accountin8 records and complywith Regulatlon 8 of the 2006 Account5 Regulations have not been met. or towhlch, in my oplnion, attentlon should bedrawn in order to enable z proper understandSn8 of the actounts to be reached. Trary Borland FCCA. CIPFA IAffiII clo Morris and Young Chartered Ac£ountants 6 Atholl creSnt Perth PHI 5JN 3110312026 Date:
Perth: Lotham St Mark's Church of S¢otl4nd Trustso$' Report and Financial Statements - Year Ended 311¢ Decembor 2025 Perth.'L8thamSt Mark's Church of Scotland Statent of Recel ts and P nts rendod 31 Dec rt>er 2025 Fwn Futhd$ Fundb 2025 Total Total 122,1 19,047 141.84e 159,854 13,500 500 31,Q29 1.294 3,642 209.819 Charitsbkn Acth4195 k & Interast 29,021 212 29,W21 1.07fj 3,652 3.652 Totsl R•c•l 152.03¢ 23, 179,142 Pa (knts of ¢knarat'ro FUTr 87 162.077 14.443 176.5 199,C Total Pa 161 14.443 177.531 199. R•¢•lpts over Paym•nts tho y•ar b•fo trn$f 110.5721 9,013 3.164 9.821 Trznsf•rg 1 &1641 Exe•*s R•¢•lpts ov•r Ptymenta lorthe year 110213 11,818 9,821 12
Pgrth.. Lotham St Mark's Chwch of Scotland Trustees. Report and Flnan¢lal Statements - Yw Endod 31¥t Decombgr 2025 Porth:Letham St IAark's Church of Scotland Statèrnnt of Balanc•¥ At31 D c•mber 2025 Fun Fw Fundj TL Bank & De B•lanc•8 Bar&& D•kWtt4kr 71,9 Movem•nt in yw: Payts 1102131 I.fjC6 13.1 81793 w•itnt• Mt m•rk•t valu• ICc4t£67.Wd,' I?- £,91311 116. 1e6.544 172,& 13ftAd 1J The bytho Kirk S688n on 313126 Fo Dflhe rk Se0. S•slon Cl8rk Tr•aur•r 13
Perth: Letham St Mark's Church of Scotland Trustees. Report and Flnan¢ial Stst8ment$ - Year Endod 31¥t D8cembgr 2025 Perth:LothamSt Mark. Notft o the Accoun Church f S¢olland 1 Trnstoo Romunordtlon and R?latod Party TranSalon$ uriTrJ the year, tho Ministgr reed ffjlnurs8mnt tsf éynses inrAThd, tOtyBltvJ £6.610. 12024 - £8.1451 This was 5pMt as fdk)ws :. w¢ns¢ ¢oundl X £3.335'. 12024 - £3,064) travel eens68 in th& lormolrar nileap ¢1.786",12024-£9.8791 ffénsè phone £1.489',12024- £1.3621 other£O.12024- £401 No trusteas or their relalwes rec8wI any pByrnènls, 8ynse$ u beffi8 in reswrt ol work done or serviw provided. Other paymènts nwd8 lo tru8¢eos and thdr rat we ¢fined lo roimir$8Ment of oUtf-POthet e>peres incurred op beh8Wof Ihe Gharity- 2 Mov•m•nts in Funds Ai J aJ1 UM•striEtod tsnd• rknral Furvj Dewwalgd Bable3&Tothrs Datsd SFwwI Pro Fwd 18,(Q1 151.772 1 I[) ieoi 12.1&fj 162.6tfji 5.012 51 13,135 R•strlcted lund es & Tdn Fj Fby4 FL1 Hi Fd 470 14701 13881 1,244 2,8 2.LY8 379 2.342 K4s4Ion Fuj SJe11 Bwuggt¢hw FL1 s181 FlS FLnd 514 15481 12.3701 10.5701 114.443 2.370 65,299 71.975 77,É11 8).793 23,456 EndowThnt funds Eth>r Sryg BoO1 Fund vJr 8¥yLFurb Hll Beojest ChThr FurKI Plll BwJe5ESuth se1 FuTrJ 2.479 1.11 379 137YI 13791 1379 13.164 379 14861 Total fvnds 179,142 117T.5371 .928 Pw of Oèsi ted Fwds BaLw85 & T(xJbrs Furn#.. This its an organkti ial Proty F.. Trwty65 ha4 8daada ftTr18 lor Pro es of Restricte Furyjs B8tkn &Tothrs Furnj." This Is a PrOth btys Ftrrdl FthN1.' Th19 1$ a fj J probidB tc¢dky durir¥ of thon Saw. cra0. Hiu Wuésts.. Tre8e &efurvJ&ts th6 thacr1td bthi. klis$K Fthid.. is #D¢¥1YrOnbj nd 8criptta Lhlion ENrnts Special PropGLy Fd." Isa fUrn1f a Y¢xth rkn any prc¢ts &s of Erdowffnt Fi$ (vomtha gD sen8 ¢0rUeg•&)n ppS. Ion% the FS18wstClwJlr15b bo uséd t¢ woK4de rr•Ac rewur¢es IOrrO fromthè Fll8ew &mday thl 1$ tr) be edts pro)llth S Club Inco fmmthe Tr518ewt is t) wrw585. 14
Porth: Letham St Mark's Church of Scotland Trustoos, Report and Financial Statements - Yur Ended 31st Dqcembor 2025 Not•s to Ihg Accounts contlnued Fund¥ Fun Fund• Total Tcdal 3 Anatysls of Donation$ 7,494 StTrJing (dw¥ (Jdlrwy (Jfwirvp (Opw 66. 24.0 19.950 23. 141,848 64.738 24.r13 16.183 Tsx P0ed on afiAid Qknavons 1.8A}l 19.Od7 159.851 4 4wly•Is of Charhable kti¥Éti0g kncome 18,251 8.1(N) 1fy) 2565 29.W21 18.256 e,1(M) 11Y) 19. 10. L& of Prerraw catsthol Funer weddIry5 29.021 31,029 5 Anatysls of Payrtts Cosig of g8n•r•ting fund 139 charh•b actlvlt Gmlly b fyIY4cah0n Pr88tytery Dues 66.384 68,374 68,575 2.169 5,(e1 4,411 3.275 5.051 IXJ 36,027 94.e36 10.578 38.fA5 11125 10.421 5.051 Publ sUty F8brt bthintsn2r C¢ntr¥b n-rthce Eguiwnt JnailTax Fwand Ught Insurar CNr¢h Cffic8 Eyns85 10.578 756 10.105 2.379 1,154 11259 2.379 10. 2.196 4.130 1.27T 379 100 1,021 &081 7,753 176,520 C8fé E)FoI 7,¥1 S,870 199.tk83 162,077 14.443 GOV•rnan costs Indgwd8nl Ewirw'B F05bS Othr payments purch crf In%strwt6 15
Perth: Letham St Mark's Church of Scotland Trustees. Report and Flnancial statnts - Yèar Ended 31Jt Decombor 2025 Not6S to tho A¢counts continued 6 m1n1¥t•• Stlpend I Church of Scotland wngrwJat]ns wntribute to Nat&Jnal stipe1 Furwl whlch bears thé costs of all nlnlslers. St1pd# and e9Ye c(midbutionsfcf nalK)nal Insurance. palon and UsIng and IDan fund. Mlnlst8rs' s"PeNIS paid m accordan with the nati¢Jnpl 5bp8nd 8c810. Is relèted lo years of ¥erwico. For the ye8r under vIEw the rrinlrtwrn st6fbd £32,433 aNI tho rrayirNm ¥lip¥r lin the 5th and subwu8nl yaars of 5eMc¢l was £39.856. 25 7 CdlJGtknfwThtrd Partl46 lfyrlen 8ker Le89C01fjl Chrisban E¥g1' T*n RAkn IFelJth"pLLrthl 1.185 16
P•rth: Letham St Mark's Church of Scotland Trustèes. Repwt and Financlal Statements - Year End8d 31*1 December 2025 APPENDIX FUNDS HELD ON BEHILF OF THE CONGREGATVJN BY THE CHLRCH OF SCOTL0 GENERAL TRUSTEES 2025 2024 COUNT Credit BsL8rrt8s at 31{)Mber at cost 23.090 23,090 Market val of BakrKes 8t 31 0¢mbar REVENUE ACCOUNT Credit B8kqrte at 31 D8cernb 4,903 4.018 17