Scottish Charity number: SC004304 Congregation number: 281650 Crieff Parish Church of Scotland Trustees, Report and Receipts and Payments Account For the Year Ended 31 December 2025
Crieff Parish Church of kotland Year Ended 31" December 2025 Legal and admlnlstratlve inf0mtIon Scottish Charlty Number: SC004304 Church of Scotland Congregation Number: 281650 Contart Address: 23 Stratheam Terrace Crieff, PH7 3AQ Principal Office Bearers: Rev Graham Crawford Vacant Norman Japrfie lan A Roy Interim Moderator Minister Session Clerk Treasurer Trustees Klrk Session- Artlve Elders: Graeme Addison William Clark Elizabeth Malloch Ronald Robb Davina Taylor Sandra Addison Anne Jarvie Morven Mccallum lan Roy Frances Wishart Christine Carter Norman Jarvie Michael Mackintosh Alistair Strickland Independent Examlner: Count (Scotland) Limited The Old Byre Mill Hills Farm Crieff, PH7 3QW Bankers: Bank of Scotland 10-16 King Edward Street Perth. PHI 5UT
Crleff Parish Church of Scotland Year Ended 31 December 2025 Report of the Trustees The Trustees present their report and the financial statements for the year ended 31 December 2025. The Trustees who Served in the year and to the date of this report are shown on page l. Stnirture, governano and management Goveming Document The Church operates under the Unitary Constttution of The Church of Scotland. Recrultment and apPntMent0AtfUsteeS Members of the Kirk selOn are the Charity Trustees. The Kirk Session comprises Elders of the Congregation who have been chosen from those members and who are cOnsided to have the appropriate gifts and skills. Any appointed Minister is a member of the Kirk Session. is elected by the Congregation and inducted by the Presbytery, in this case The Presbytery of Perth. The Congregation has an adopted procedure for the appointment, ordination and induction of new Elders but no new Elders have been ordained or inducted during the year. Trustee Changes Rev Andrew Philip demitted hi5 charge as Minister of the Congregation on 31 October 2025, and Mrs Elizabeth Philip. a Deaconess, relinquished her duties as Safeguardin8 Officer on the same date. The Congregation is currently regarded as being vacant ond Rev Graham Crawford has been appointed as Interim Moderator. A Kirk Session team comprising Norman JaNie (nominated Session Clerk for corresF)ondence purposes). Graeme Addison, Sandra Addison and lan Roy were appointed at the beginning of the vacancy. It is with sadness that during the year Mr Bayne Shaw (Active Elderl and Dr Alasdair Morrlson (Retired Elder and former Session Clerk) both died. Mr Donald MacBean also retired from active duties on the Kirk Session during the year. Organisatlonq15trurture The Kirk Session is spOnSible forthe spiritual affairs within the ConEregation and is normally chaired or moderated by the Minister and currently by the Interim Moderator. The Kirk Session is also responsible for all administrattve aspects of the ConBregation. The Congregation typitally meets on at least one occasion during the year to transact the business of the Ststed Annual Meeting. Additional Congregational meetings are convened as and when necessary to attend to any urgent. unplanned business which may. from time to time. arise. Worship take5 place weekty in St AndreWs Church Building with music provided by the Praise Band. Services are broadcast on YouTube. Since the beginning of the vacancy Mrs Sandra Addison ha5 taken responsibility for YouTube as well as publications on Facebook. Mr lan Roy 15 licensed by the Presbytery of Perth as a Worship Leader in the Congre8ation. Information about Church life can be found on the Church website - www.cri Facebook. rishch rch.or and
Crleff Parish Church of Scotland Year Ended 31 Deeember 2025 Report of the Trustees Objectives and activity The Church of Scotland, of which Crieff Parish Church of kotland (the Church) is a part. 15 Trinitarian in doctrine. Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the enhancement of Chrisys Kingdom throughout the world. As a national church. the Church acknowled8es its distinctive call and duty to bring the ordinances of religion to the people in every Parish of Scotland through a territorial ministry. It c(poperates with other Churches in various ecumenical bodies in Scotland and beyond. Crieff Parish Church of Scotland is the sole Church of Scotland Congregation in the town and, as such, it is the Parish Church. It is an amalgam of the former Church of Scotland Congregations of St Michael's Church. St Andrev/s Church and Crieff South and Monzievaird Church. At the beginning of the year the Church had responsibllity for three buildings all of which are owned by the Church of Scotland General Trustees: the former Church Sanctuary 1st Michael's building), St Andrew's Church and Halls and the Manse. traditionally the home of the Minister and his family and currently remains x) for Rev Andrew Philip and hisfamily by agreement of the Church of Scotland untll the end of June 2026. The St Michael'5 Building remains up ft)r sale and is under offer subjert to planning permission being received. Congregational Roll On 31 December 2025, the Congregational roll comprising full and artSve Communicant Members totalled 12112024- 3951. During earty 2025 and at the request of the then minister a thorough review was conducted of the roll and those who expressed a wish to remain on it remained. Those who expressed no preference or who showed no active involvement in Congregation31 life were moved to the Supplementary Roll following communication with them. 28 funerals were conducted during 2025 for members and folks in the Parish.. 7 by the fomier Minister and 21 by the Worship Leader. The Trustees make every effort to ensure that the Congregation is and remains GDPR compliant for data protection purposes and it also adheres to National Church Safeguarding Procedures. Wlth this work being managed by a Safeguarding Committee. In addition. Graeme Addison (Elderl is GDPR officer and Mrs Sandra Addison {Elderl maintsins the Roll of Members. Church Group5 The following Church groups continued during the year- Prayer Group. The Guild and Friday Club. The Flower Group continued to provide flowe for Sunday Worship, and these are distributed amongst the Congregation by the Flower Group following worship. A community wide Summer Holiday Bible Club took place with the assistance of Scripture Unlon and in conjunctlon with Crieff Baptist Church. Widermission The CAP Debt Centre in Crieff continued to operate during 2025 with Crieff Parish Church remaining the lead Church locally in this work. The finances of CAP Strathearn continue to be managed by the Parish Church Treasurer and their funds are held separatety and shown as a Restricted Fund in these financlal statements at note 12.
Crleff Parlsh Church of Scotland Year Ended 31" December 2025 Report of the Trustees Achievements. Perfomiance, Developments and the Future For several years. the Church has been in decline. and this was recogni5ed by the wider church when in February 2025 the Presbytery of Perth instigated. a5 a last sOrt, an inquiry into the life of the Congregation to establish whether it was in a sat15factory state. The KI Session. Con8regation and wider community were invrted to participate in the review and contribute to the Inquiry, which has not, in keeping with national church policy, been published. When the Minister demitted the charge in October 2025 the Congregation fell into a vacancy and the Kirk Session. 5UPPOrted by the Interim Moderator and Presbytery. has resolved to work to rebuild the Congregation in Crieff with a view to making it fit for purpose and in particular fit to be part of a proposed future linkage with Mid Strathearn Church in tem)s of the current Presbytery of Perth Mission Plan. It is early days and there is a long way to go. but there have been signs of improvement in the period of change since l November 2025. A heavy workload has fallen. particularly on the Session Clerk team who believe that slow and steady progress has been made. l. Attendance at worship has 8rown. with 40- 50 people now regularly attending worship on a Sunday. 85 people attended on Christmas Eve and 30 on Christmas Day. 2. The Congregation's worship team led by Graeme Addison has successfully organised pulptt supply since l November and we are grateful to Rev John Ferguson. Rev Anne Stewart. Rev Ewen Gilchrist. and Rev Bob Halliday for covering servi$ priorto Christmas. Our Worship leader led four services over Christmas, and a rota involving the worship leader, Graham Crawford. Graeme Addison and Rev Bob Halliday is in place at present. 3. The Congregation's Pastoral support team has resumed and is now busy and active, keeping in touch with the Congregation. It is looking at ways in which engagement can be made with folks who need a visit or other fom15 of support. Wider pastoral support IS now being supplied by them and the Worship Leader who has looked after 6 local families since November who have been bereaved. 4. Open plate giving has improved by 80% to IIY)% to between £80 - £IIXI per week los opposed to £40- E701. 5. New standing orders have been set up totslling £450 a month - all gift aided - which will add just under £6,5CX) to income in 2026. 6. A budget prepared for 2026 very clearly slK)W5 that once the Congregation is released from the shackles of the horrendous insurance costs associated with the St Michael's building Isee Finance Review below). the books can comfortably be balanced. 7. There is little noticeable evidence of unrest in the congregation with onty one Standing order for a small monthly sum having been Canlled Since the vacancy commenced. 8. Full control over social media is now in the hands of the Kirk Session and whilst external engagements on Facebook are not huge. they are growing in number. 9. After a long stru88le and with the exlIent support of The Presbytery of Perth and the Legal and IT team5 at 121 George Street. the Congregation will soon have control of the website and previous established email addresses. 10. Two tiral offering uplifted since the vacancy be8an- at Christmas for local Charities and more recentty for a visit by Missionary partners- have realised more than £l,CK)O. 11. Misslon Partners. Keith and Ida Waddell, visited in January followed by a Congregatlonal Lunch and their work will benefit from one of the retiral offerings.
Crleff Parish Church of Scotland Year Ended 31" December 2025 Report of the Trustees Achievements, Perfomiance. Developments and the Future (contlnued) 12. The Kirk Se55ion is becoming more self-5ufficient by the day. supported by more people who are committed to helping and volunteering. 13. The Newsletter Letterteam is continuing to produ monthly newsletters which go out to the congregation keeping them up to date with developments in the life of the Congregation. 14. The Congregation has re-engaged with The Crieff and Comrie Quair, a new5 Sheet Bulletin which is published monthty to over 6.1 people in Crieff and Surrounding districts. The Worship Leader is contributing a monthly messa8e to this publication. 15. A new Safeguarding leader and co-ordinator has been found ènd will shortfy undergo the necessary training to take on this role in the Congregation. It is fully recognised that there is a great deal of work ahead in rebuilding the church into becomin8 a viable and important part of community life in Crieff. Work has begun, there 15 a determination to succeed, and the congregation is currently in good heart following difficult times. and the future is a good deal brighter than it has been in the recent past. Flnancial Review The financlal results of the Charity for the year ended 31 December 2025 are set out in the actounts on pages8 to 20. Dominating the financial wsition of the charty for the last two years and continuing to be a tight noose around the necks of the Congregation is the current unavoidable insurance premium required by Church Insurers for the St Michael's building which is currently up for sale. The annual premium in 2025 12026 is £24,(KX). As part of the Presbytery Mission plan the St Michael's building was determined as the one to be closed but as is the case with many closures now happening across the Church of Scotland, the congregation was not advised to keep it open for restricted worship purposes, so preserving its insurance original ststus. The Kirk Session and Congregation 15 now coping with thi5 horrendous, soul-destroying cost. which is irnpacting adversely on every aspect of Church life. That said the congregation is grateful to the financial support of £IO.(KM) received from the wider church as a concession on Giving to Grow contributions. but even with this support the Congregation must find an extra £14,CXXJ of funding. This cost is laoely why the Congregation is now runnin8 With a general fund deficit each year. It will be a cost which will disappear when that building is sold. Despite this and with very careful financial mana8ement the general fund deficit in 2025 was £6.574. By supporting this deficit from other mi5sion-based fvnding, it was possible to clear the deficit and report that the end of December 2025 the general fvnd was empty. In early 2025 the heating boilerfs in the St Andw5 buildings were completety replaced at a cost of jiJ5t over £20,1x)O, funded from monies held in the Congregation's Consolidated Fabric Fund Capital Account. Because of this there have been savings in heating costs during the year. The Statement of Balances shown in the Financial Ststements are summarised at note 12 and the congregation continue5 to support designated fund amounting to £59.434 and Restricted Funds totalling £65.924, the purposes for which are all outlined in Note 14.
Crleff Parish Church of Scotland Year Ended 31Jt December 2025 Report of the Trustees Financial Review In these difficult times theTrustees receive monthly financial reports from the Treasurer, and they are in no doubt as to their responsibilities for finance. for managing the Charttys affairs in a responsible way and in a manner which aims to ensure continuing survival into the fvture. This. combined with the fact that many Trustees are of more adVand age, provides additional challenge5. Reserves Pollry A summary of the Reserves of the Charity is noted in the Financial Review and note 12 shows the split between restricted reserves. designated unrestricted reserves and discloses a sum of £nil12024- Enill held as an unrestricted reserve. This unrestricted balance 15 significantly less than the recommended level of 6 months of available expenditure which Charities should aim to have in their general fund. However. to allow the Congregation to continue to operate in these difficult circumstances. it will be possible to draw down on fundin8 held in the Legacy Fund which is currentty set at £44.41712024 - £41,189). Ststement of Trustees, Responslbllities The Trustees are responsible for preparing these financial statements which give sufficient detail to enable there to be an appreciation of the finanos and the financial transactions of the Congregation durin8 the year. The Trustees are responsible for keepin8 proper accounting records which disc105e wtth reasonable accuracy the financial posltion of the Charity and which enable them to ensure that the Financial Statements comply wtth the Charities and Trustee Investment Iscotlandl Act 2CQ5 and the Charities Accounts Ikotlandl Regulations 2(1)6 las Amended), together with the RegLFlations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Charty and hence for tsking all reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the Trustee5 Dr Norman Jarvie {Session Clerk and Trustee) 24th February 2026
Crfeff Parish Church ot ScotlarKI Year Ended 314 December 2025 Independent Examlneys Reportto the Tnthees on unalIted Flnanci•l Statements of Crleff Parlsh thurch of Scotland. I report on the financial ststements forthe ended 31 December 2025 as Set out on pages 8 to 19. This report is made to the Trustees, as a body. in accordance with the terms of my en8a8ement. My vork ha5 been undertaken to enable me to report my opinion set out below and for no other purpose. To the ftjllest eent permitted by law I do not accept or assume responsibllity to anyone other than the Trustees, as a body. for my work orthis reporL ReSpecte Responsiblllties of Tee9 and Independ•nt Examtn•r The Charivs Trustees are responsible for the preparation of the financkil statements In accordance with the terms of the Charrttes and Trustee Inve5tment1Scotlandl Att 2IYJ5 (the Act), and the Charities Attounts (Scotlandl Regulations las amended). The thariS Trustees consider that the audit requirementsof Regulation 10(11 Idl of the accounts Fe8ulatlOns doe5 not apply. It is my re5ponsibillty to sta. on the basi5 of my examination as required under 5ectlon 4411) Ic) of the Act whether particular matters ha come to my attentk)n. Bas15 of Independent Examlnerfs Statsment My examlnation Is carrted out in cOrdae wlth Regulation 11 of the Charl5 Accounts1Scotlandl Regulations 2C¥)6 las amended). An examination Includes a review of the accountirE record5 kept bv the Charty and a comparison of the accounts psented with those records. It also includes consideration of any unusual items or disc105ures in the accounts and seeks explanations from the Trustees mnceming any such matter5. The procedures undertaken do not provide all the evidence that would be required in an alIt arKI. conseq, I do express an audit opinlon on whether the financial ststements Prese a 'true and faiF view. Independent Examlnerfs Statement In the course of my examination. no matter has come to my attentK)n: whith give5 me reasonable cause to believe that in any materkil respect the requirements o to keep proper accounti reconls In accordano with Section 44111 {al of the 2005 Art and Regulation 4 of the 2(M)6Actounts Regulations. and o to prepare financial ststements which accord with the aCunting records and comply Wtth Re8ulation 9 of the 2(X% Accounts Regulations has not been meL or to which. in my opinion, attention shoukl be drawn In order to enable a proper understsndirvd of the finarKial statementsto be reacl*d. Angela Wi)od, CA Count Iscotlandl Ltd Independent Examiner The Old Byre, Mill Hills Fann, Crieff, PH7 3QW Date: I11517)2
Crleff Parish Church of Scotland Year Ended 3tst December 2025 Receipts and Payments Account Unre5trk De518nated Restrkted Funds Fund5 Fund5 2025 2025 2025 Total Total 2024 2025 Recel ts Donations Receipts from Buildin8S Investment Incorne Gross Receipts Other Charitable Activities Total Income Note 57.659 5.112 920 2,934 66.993 65.729 5,112 6,505 1,609 1,427 4.710 68,401 8,966 16.055 13.676 10,909 87,390 84,570 2,934 Other Receipts Total Recelpts 19,040 19,040 28,258 68,401 21.974 16,055 106,430 112,828 Pa Cost of Charitable Activitie5 Governance Costs Total Expendtture Net Income /(Expenditure) men 6 {73.6551 121,937) 121.5441 {117.1361 (107,3401 (1,3201 {1,3201 {1,0081 174,975) 121.9371 {21,5441 1118,45611108,3481 16,574) 37 (5,4891 112.0261 4,481 Transfers Beleen Funds 12 8,069 (8,069) Net Movement in Funds 1.495 (8,032) (5A89) {12,026) 4.481
Crleff Parish Church of Scotland Year Ended 31st December 2025 Statement of Balances unrestric Desi8natsd Restrirted Funds Funds Funds 2025 2025 Total Totsl 2024 2025 2025 Note Bank and Deposit Balances Brought Forward 16,121) 23,049 36.312 53,240 48,760 Excess receipts over payments Rounding error Balances Carried Fonvard 1.495 18,032) 15.4891 112,0261 4,481 11 {4,6261 15,017 30.823 41,214 53,240 Investments at Market Value Growth Fund Income Fund Total Investments 45.198 44.417 35,102 79.519 73,740 44,417 35,102 79,519 73,740 Other Assets Stock Gift Aid Receivable Other Debtors and Prepayment 125 125 7,356 1,894 9.376 125 7,258 1.520 8,903 7,356 1,894 9,376 Liabilitles, Creditors and Accruals {4.7511 14.751) 12,783) The accounts were approved by the Trustee5 on 24th February 2026 and signed on their behalf Trustee Treasurer Dr Norman JaNI lan A Roy
Crieff Parish Church of Scotland Year Ended 31st December 2025 Notes to the Financial Ststements unStr1rted Designated Restrlrted Funds Funds Funds 2025 2025 Total Total 2025 2025 2024 l. Donatlons Offerings- Non Gift Aid Offerings- Gift Aid Offerings- Open Plate and Donations Tax Recovered on Gift Aid Legacies Congregtional Organisations Crieff Friday Club Guild Subscriptions and other income Flower Group Donations t)onations Arnott Trust Youth Work Fundlng Arnott Trust 8,495 27,516 5.114 8,534 8,495 8,151 27,516 27,781 5,114 3,974 8,534 8,331 600 1,607 1,090 105 8,089 6,000 65,729 1,628 1,246 1.628 1,246 60 6,41XJ 8,000 66.993 57.659 2.934 6,400 2. Recelpts From Bulldlngs Hall Hire and Use of Premise5 5,112 5.112 6,505 3. Investment Income Bank Interest and Dividends 920 920 689 1,609 1.427 1.427 689 4. Gros5 Recelpts - Other Charltable Actlvities Weddings and funerals Fund-raising income Christians Against Poverty CAP Strathearn 1,306 1.306 774 3,404 1.644 6CKI 600 8,366 7,891 13.676 10.909 8,366 8,966 4.710 5. Other Receipts Listed Places of Worshlp Grant Receipts from Investment Sales Income from Consolidated Febric Fund 3,692 3,692 9,053 15,348 19,205 19,040 28.258 15.348 19,040 -io-
Crleff Parlsh Church of Scotland Year Ended 31st December 2025 Notes to the Flnanclal Statements Unrestricted Deslgnated Restrirted Funds Fund5 Funds 2025 2025 2025 Total Total 2024 2025 6. Charitable Actl¥ltles Glvlng to Grow Minister's Travel Manse Council Tax Pulpit Supply Presbyiery Dues Salary- Cleaners Payment to Praise Band Salary- Church Officer Stationery. Postage and Licences Light and Heat Insurance Upkeep of Grounds Bank Charges Fabric Repair5 (Note 81 Youth Work Office Telephone and WiFi Christians Against Poverty Charitable Donations from Arnott Trust Guild Meeting and Other Costs Church Flower5 Friday Club CAP Strathearn 23.(N)9 720 3.255 871 1,364 23,009 32,823 720 1,969 3,255 3.641 871 770 1,364 1,419 3,080 3,003 I,ioo 950 80 120 2,997 2,271 7,234 10,136 25,656 12,024 135 21x1 215 137 24,643 8,340 1,403 722 i.l(K) 2.997 7.234 25.656 135 31 4.125 20.518 600 6,000 1,261 160 1,701 10.313 17,689 117,136 107,340 9.5C(I 9,500 396 93 396 93 930 930 10,313 21,$44 73,655 21,937 7. Governance Costs Independent ExamSner Fee 1.320 1,320 1,008 li-
Crieff Parish Church of kotland Year Ended 31st December 2025 Notes to the Flnancial Statements 8. Analysis of Fabrlc Expenditure 2025 2024 St Mlchael's Uninsured Storm Damage 1.392 1,392 1,816 1,816 StAndrew's New Boiler and Boiler Servicing Lightening Conductor Fire Alarm, extinguishers, Servicing and safety General Repairs Tree Maintenance Lighting. plumbing and electrical repairs 20,518 302 476 561 1,386 122 350 3,166 5,801 336 22.416 Sanrtuary Bullding5 Jolnt Repalrs W Clark- handyman type repairs 388 388 549 549 Manse Alarm seiCe. maintenanee. security Plumbing 272 175 447 173 173 Total Fabric Expenditure 24.643 9. Trustees, Remuneratlon and Related Party Transactions 2025 2024 Council Tax for the Manse Travel Expenses for Minister's Car. Other Expenses 3.255 720 3,641 1,969 No payments were made to Trustees during the year other than a5 noted below -12-
Crieff Parish Church of Scotland Year Ended 3tst December 2025 Notes to the financlal Statements 9. Trustees, Remuneratlon and Related Party Transartions (contlnued) Related Party Transactions William Clark, Trustee and Elder. received £8012024- £1201 during the year for the provision of Church Officer Duties. Logos Youth Centre of which Mrs Elizabeth Philip is a Trustee recived a sum of £1,50012024- £1.IIXIl from the Arnott Trust. Mr Graeme Addison. Trustee, plays in the Church Praise Band and received a share of £l,IIX) {2024- £9501 paid to that Band Group from the ArnottTrust. Mr lan Roy. Church Treasurer via his ownership of lan A Roy Business Services offered pulpit supply on six occasion5 during the year at nil supply fee and hence this service was gifted to the Church. All Church of Scotland Congregations contribute to central funds via the Giving to Grow Scheme (formerly Ministry and Mission) towards the cost of all Minister's Stipends, Employer NIC, Pensions and Housing and Loan funds across the Church nationally. Minister Stipends are paid in accordance with a national stipend scale which is related to years of Service. For the year under reviewthe minimum stipend was £32.433 {2024- £31,642) and the maximum Stipend wa5 £39,85612024- £38.8841. 10. Olferlngs Uplifted For Third Partie5 2025 2024 The Leprosy Misslon Crieff Foodbank Christians Against Poverty- Strathearn Kelth & Ida Waddell- Missionary Partners 109 205 205 160 679 During the year these special offerings were uplifted for the third parties mentioned. The sums were remitted to the third party in question in full. -13-
Crieff Parlsh Church of Scotland Year Ended 31st December 2025 Notes to the Financial Statements 11. Bank and Cash Balanees 2025 2024 Bank Current Account Deposit with Church of Scotland Youth BankAccount Arnott Trust 24,682 55 902 9,832 31,536 50 902 13.373 É 11 Sunday School The Guild FlowerGroup Friday Club Internet Banking - CAP Strathearn Cash on Hand - Friday Club and Guild Rounding io io 868 632 85 434 6.124 95 4.077 788 41,214 53,240 12. Movement In Funds Ati At 31st January 2025 Recel Non Cash Deomber ments ments 2025 Unrestricted General Fund Unrestrirted Designated Funds Restricted Funds 68.401 174,9751 64,238 21.974 121.9371 68.862 16,055 {21,5441 8,069 {8,0691 11,4951 3.228 59,434 2,551 65.924 133.100 106,430 1118,4561 4,284 125,358 Analysis of Funds Atl At 31st January N<¥n Cash Dernher 025 Unrestrirted General Fund Bank and Cash Other Assets Liabilities 16.1201 68.401 (74.9751 8,903 {2,7831 8.069 14,6251 473 9,376 11,9681 14,7511 11,4951 68,401 174,9751 8,069 -14-
Crieff Parlsh Church of Scotland Year Ended 31st DeMtser 2025 Notes to the Financial Statements 12. Movement In Funds Ati At 31st Non Cash December January 2025 Re¢el 2025 Unrestrlcted Designated Funds &Yonk and Cash Youth Fund Sunday School The Guild Flower Group Social Fund / Teas etc Friday Club Toddler5 and Youth Groups Fabric / Boiler Fund Rounding 901 io 901 io 1,482 72 632 105 918- 509 267 1.246 13961 1931 918 1,207 267 10,158 1.628 1930) 19.705 19.040 120,5181 {8,0691 23,049 21,974 {21.9371 18.069) 15,017 Investments Legacy Fund 41,189 64,238 21.974 121,9371 3,228 44,417 3.228 59.434 {8,0691 15-
Crieff Parlsh Church of Scotland Year Ended 31st December 2025 Notes to the Financial Statements 12. Movement In Funds Atl At 31st Non Cash December ents Trdnslers Movements January 2025 Recei 2025 Restricted Funds Bank and Cash Benevolent Rentoul Bequest Fund Acheson Bequest Fund Christina Low Fund Weir Fund Wright Fund Livingstonia Fund Henderson Fund Christians Against Poverty (local) Arnott Trust Fund CAP Strathearn 5.021 1,903 1,6LIJ 1,275 3.452 2.130 1.109 71 253 13,373 6.124 5,710 1,903 1,600 1,275 3,452 2.130 1.109 71 600 1600) 6,400 110,6311 8,366 (10.3131 253 9,142 4,177 36.311 16.055 121,544) 30,822 Investments Arnott Trust Fund 32,551 68,862 2,551 35,102 2,551 65.924 16,055 121.5441 The principal purposes to which each of the above funds are utilsed is described in full at note 14. 13. Rounding Dlfferences In these financial ststement and related notes differences of + or- £1 may appear occasionally, mainly in column or line totals. The minor differences arise as a result of rounding up or down pennies into whole numbers and are immaterial in the context of the Financial Statements as a whole. -16-
Criott Parish Church of Scotland Yeai ended 31" December 2025 Notes to the Financial Statemer 14. Purpos•8 of Designated Funds and Restricted Fund$ Note 12 ofthesefinancialstatements sets outthevarious unStriCted Designated Funds and the Restricte(J Funds which form a part of the activities of the Charity. The uses and purposes of each fund listed at note 12 are described below. Unrestrirted Designated Funds Legacy Fund This fund is to hold legacies given to the Church without restriction, the use of which can be determined by the Trustees. This fund was established from the legacy of £89,CM)O received from the late MissJean L MacDougall. Sociol Funds and Tea and Coffee These funds carry any surplus from social related activities wrth the objertive of using any free funds to help purchase catering related equipment. This fund accommodates the finances a550ciated with the supply of refreshments following Sunday Worship. Youth Fund, Sunday Seekets (School) Fund, The Gulld, Flower Group ond the Friday Club The activities of each of these groups which operate in the life of the Church are described in the Trustee's Report. Each group operated under the Congre8ation'5 Charity reference number and as such the outcome of their financial artivities is amalgamated into the full Church financial statements. Each group appoints an appropriate individual to manage and record the financial transactions and as set out in note 11. the individual designated funds are recorded in the Church accounts. Fobric Fund Durin8 2024 monies were uplifted from the Congregation's Consolidated Fabric Funds held at 121 George Street, Edinburgh for the purpose of funding the replacement of the heating system in the St Andrews building and related associated fabric costs. This fund was augmented by a donation from a member of the Congregation and by a further uplift from the Consolidated fabric fund in 2025. The boiler was replaced durin8 2025. Restrlcted Funds Arnott Trust Fund This fund was established by Trust Deed in 1971 bythe Late Vtiljiam HenryArnott and appoints the Minister and Session Clerk as Trustees to make use of the sums allocated to the local Trust Fund bank account underthe deed to be used by them at their discretion firstly forthe Sunday Schoolchildren towards the cost oftheir Christmas Partyand Summerouting or in some other way in which the Children will benefit to the full and secondly for any other Charitable purpose linket1 to youth work. Recent advice recerved from the Trustees who manage the C8Pltal of this Trust has confirmed that that funds transferred to the local Church Fun(Js can also be used to support the charitable purposes ofthe congregation. -17-
Criett Parlsh Church of Scotland Year End•d 31" December 2025 Notes to the Flnancial Statements 14. Purposes of Deslgnated Funds and Restricted Funds (continued) Benevolent Fund This fund is under the control of the Kirk Session with the purpose of making payments of a Benevolent nature at the discretion of the Minister. any appointed Pastoral A55iStant and Session Clerk, to people in need within the Congregation. This fund is not governed by an external Trust Deed and Session may use it to meet other needs of the Congregation. Rentoul Bequest Fund This fund has origins dating back to 1921 stemming from a legacy from the late Mr Rentoul with the purpose of creating a 'Sabbath School Librarf. Acheson Bequest Fund The estate of the late Miss Acheson dated 1975 made provision for a legacy to the former Crieff South and Monzievaird Church. There are no specific restrictions as to its use and the income from this fund is repatriated to the general fund to help meet local congregational needs. Chnstlno Low Fund This fund has the specific Stipulation that the annual income should be used for the 'Sundav School Christmas Treat and Sundayschool Outin¢. Weir Fund Crieff, South and Monzlevaird Church received a legacy of £2,6 from the late Mlss Weir on 4 July 1920 with the stipulation that £5(K) be used for the general schemes of the Church as the Minister and Kirk Session shall see fit, £500 be used for Foreign Mission Schemes of the Church , £500 be used for Women's Foreign Mission Fund, £100 be used for the Poor of the Church and £l.(YJo be directed to funds subscribed by members of the Church for the purpose of the central Fund of the Church,. Accordingly. annual income from this fund is repatriated to the General Fund to help meet the annual central mission contribution. Wright Fund This fund emanates from a legacy given by a Mrs McDougall in memory of her brother. Mr John Wright. farmer, Crieff, to be used for 'evangelical purposes.. Historically the income from this fund has been repatriated to the general fund to help meet the annual central mission contributions. Llvlng5tonlo Fund In 1920, Miss Mary Weir left the capital for this fund such that income from the fund is used to support a missionary maintained by the Congregation of Livingstonia. Since 1970 the income from this fund has been repatriated to the general fund to help maintain the annual central mission contributions. -18-
Crleff Parish Church of Scotland Year Ended 31" December 2025 Notes to the Flnanclal Statements 14. Purpos85 of Designated Funds and Restrlcted Funds (continuad) Restricted Funds (continued) Henderson Fund Historically income from this fund was used for Benevolent purposes. however as the income is very small each year due to low prevailing interest rates, tt h35 been credited to the general fund for use towards the ongoing runnin8 costs of the Congregation. Christians Agoin5t Poverty The Congregation participates in the activities of Christians Against Poverty which operates in the local area. A £50 monthly contribution is funded from contributions given by individual membersof the Con8regation and hencethetransattionsare reflected through this restricted fund. CAPStratheorn As fully reported in the Trustees Report, Crieff Parish Church was appointed lead Church as part of the formation of Christians Against Poverty (CAPI in Strathearn. CAP Strathearn finances are thannelled through Crieff Parish Church and are held separately as a restricted fund. -19-
Crieff Parish Church of Scotland Year Ended 31st December 2025 Appendlx Funds Held on Behalf of Congregation y The Church of Scotland 2025 2024 Funds In Con501idated Fabrlc Fund Revenue Account Income Interest Received Consolidated Fabric Fund Dividend Less.. Central Administrative Costs Less Property Costs to Crieff 2,297 561 13501 3.660 606 13471 19.5811 15,6621 2.508 Temporary Funds Property Costs Credit Balance at 31st December 2024 Credit Balance at 31st December 2025 2.690 5.198 8,352 2,690 Temporary Funds Costs of Sale of St Michael's Church Building {3.3021 13.302) Funds Retained In Church of Scotland's Investorfs Trust New Con501idated Fabric Fund 2024- Capital Credit Balance at 31 December 2024 67.657 77.281 Transfer from former capitsl Fund Less Property Costs to Crieff cdit Balance at 31 December 2025 Unrealised Galn on Investment {15.3481 52,309 8,396 19,624) 67.657 7,285 Market Value of Capital Account at 31 December 2025 60,705 74.942 -20-