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
StsIen￿Rt0f Balances
13
Note5to Flnancial Statements
14-16
Apptrmlx
17

Perth: Lgtham St Mark's Church of Scotland
T￿￿198$. Rèport and Finandal Ststements - Year Ended 31￿ Decombor 2025
Referen￿ and Admlnlstratl¥e Informatknn
thaTIty Name..
Charlty Reelstratlon Number:
Coryeytlon Releren¢e flurnber:
Corbtart Address:
Perth.. Letham St Mark's Churth of Scotland
SC002467
281676
Perth: Letham St Mark's Church ol Scotland
Rannoch Road
Perth
PHI 2HH
Prln¢lpal Office-Bearers
Minister=
Pastoral Cère Asslstant
Sesslon Clerk5:
Treasurer-
Church Centre Manager
Rev lim Stewart BD Clpmln
Lynn McKay
james Leslie. I￿ne Wllkie
Gillian Forsyth
Tracey Whlte
Trustees
The followng 15 è Ilst of th05ewho Served as trustee5 ijurin8 the year ended 31 Deomber 2025 and
up to and including the date of approval of these financial statements-
K*k Sèsslon
Rev Jlrn Stewart BD Dipmin
James Leslie
Irene WSlkie
Kenny Barclav
Gill Kaye
Jennifer Knak
Ruth Gunn
Maggie Symon
Claire Cahalin
Alan Mason
Alison Wi150n
David Forsyth
Notes
Chalrman
Joint Session Clerk
Joint Session Clerk
Independent Exam5ner
Tracy Borland FCCA, CIPFA IAffiII
clo Morris and Young Chartered Accountants
6 Atholl cre$￿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 GOverna￿e and Mana
ment
GovernlnK Document
The Church 15 a re815tered charlty ISC0024671 and isadrnin￿tered 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 r*cessary 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 the2dVan￿mentOf Chi15t's Kln8dom throughout the world. As a
national Church. it acknowledges a di5tincti¥e call and duty to bring the ordinances of ￿lIS￿on 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 De￿mI)￿ 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 invol￿d 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 S￿nery. The following
month 12 men a150 joumeyed to thecairngorm Christian Centrefor relaxation, fellowship and coffeel
At Harvest fime. the chU￿h 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 I￿ntInued)
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 Whe￿a$ 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 rela￿nI 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. wh￿e
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.
Betr￿en 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
Tr￿tee$, 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 I￿al 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
I￿er 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 UpBradedthe￿blingto 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. w￿kendS 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
annoUn￿d 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 31*t Docambor 2025
Sl*emè*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
T￿￿ts9$, Report and Finan¢ial Ststements - Year EM*d 31st Oecembgr 2025
In(lependent Examlnerfs fte1￿ to the Trustee5 of P•rth: L•tham St Marys Church of st0t1t￿rt
I report on the accounts of thé charfjty for the year ended 31 December 2025 whlch are set on
page5 12 to 17.
Respeaive re5ponslbllltles of trustees and examln•r
The charitvs trustees are responsible for the preparatiot) of the accounts In accordance wtth the
terms of the Charitres and Trustee Investment (Scotlandl Act 2005 and the Charitie5 Accou nts
Iscotlandl Re8ulation$ 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 creS￿nt
Perth PHI 5JN
3110312026
Date:

Perth: Lotham St Mark's Church of S¢otl4nd
Trustso$' Report and Financial Statements - Year Ended 311¢ Decembor 2025
Perth.'L8thamSt Mark's Church of Scotland
State￿￿nt of Recel ts and P
nts
rendod 31 Dec
rt>er 2025
Fwn
Futhd$
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
tr*n$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:
Pay￿￿ts
1102131
I.fjC6
13.1
81793
*w•itn￿t• Mt m•rk•t valu•
ICc4t£67.Wd,' I?￿- £*,91311
116.
1e6.544
172,&
13ftAd
1J
The bytho Kirk S688*n on 313126
Fo
Dflhe ￿rk Se￿0￿.
S•*slon Cl8rk
Tr•a*ur•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 TranSa￿lon$
uriTrJ the year, tho Ministgr re￿￿￿ed ffjln*urs8mnt 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 e*ens68 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 b￿effi8 in reswrt ol work done or
serviw provided. Other paymènts nwd8 lo tru8¢eos and thdr r￿at￿￿ we ¢￿fined lo roimi￿r$8Ment
of oUt￿f-POthet e>per*es incurred op beh8Wof Ihe Gharity-
2 Mov•m•nts in Funds
Ai J
*aJ1
UM•striEtod tsnd•
rknral Furvj
Dewwalgd Bable3&Tothrs
D*￿atsd SFwwI Pro￿ Fwd
18,(Q1
151.772 1 I￿￿[￿)
ieoi
12.1&fj
162.6tfji
5.012
51
13,135
R•strlcted lund
es & T￿d￿n* F￿j
Fby4 FL￿1
Hi F￿d
470
14701
13881
1,244
2,￿8
2.LY8
379
2.342
K4s4Ion Fu￿j
S*Je1￿1 Bwuggt¢hw FL￿1
s￿181 F**lS FLnd
514
15481
12.3701
10.5701
114.443
2.370
65,299
71.975
77,É11
8).793
23,456
EndowThnt funds
Eth>r Sryg BoO￿1 Fund
vJr 8¥yL￿￿Furb
Hll Beojest ChThr FurKI
Plll BwJe5ESuth se￿1 FuTrJ
2.479
1.*11
379
137YI
13791
1379
13.164
379
14861
Total fvnds
179,142
117T.5371
.928
Pw
of Oèsi
ted Fwds
BaLw85 & T(x*Jbrs Furn#.. This its an organk*ti
ial Pro￿ty F￿￿.. ￿ Trwty65 ha4* 8daada ftTr18 lor Pro￿
es of Restricte
Furyjs
B8tkn &To*thrs Furnj." This Is a PrO￿th btys
Ftrrdl FthN1.' Th19 1$ a f￿￿j *J probidB tc¢d*ky durir¥ of thon
Saw. cra￿0￿￿. Hiu Wuésts.. Tre8e &efurvJ&ts th6 thacr1t￿d bthi.
klis$K￿ Fthid.. is #D￿¢￿¥1YrOnbj *nd 8criptt*a Lhlion ENrnts
Special PropGLy F￿d." Isa fUrn1f￿ a Y¢xth rkn any prc*¢ts
&s of Erdowff￿nt Fi￿$
(vomtha gD sen8￿ ¢0rUeg•&)n￿ p￿p￿S.
I￿on% the FS18wstClwJlr15b bo uséd t¢ woK4de rr•Ac rewur¢es
I￿OrrO 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
St*TrJing (*dw¥
(Jdlrwy (Jfwirvp (Opw
66.
24.￿0
19.950
23.
141,848
64.738
24.r13
16.183
Tsx P￿0￿ed 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 Payrt￿ts
Cosig of g8n•r•ting fund*
139
charh•b￿ actlvlt
Gmlly b fyIY4*￿￿cah0n
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 sU￿ty
F8brt bthintsn2r￿ C¢ntr¥b
n-rthce Eguiw*nt
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)F￿￿oI
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 stat￿￿nts - 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. St1p￿d# and e￿9￿Ye￿ c(midbutionsfcf nalK)nal Insurance. pa￿lon 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 st*6fbd £32,433 aNI tho rrayirNm ¥lip¥r￿ lin the 5th
and subwu8nl yaars of 5eMc¢l was £39.856.
25
7 CdlJGtkn*fwThtrd Partl46
lfyrlen 8*ker Le8￿￿9C01￿fjl
Chrisban E¥g1'
T*n RA￿kn 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 SCOTL￿0 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