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 inf0m￿tIon
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 apP￿ntMent0AtfUsteeS
Members of the Kirk se￿lOn are the Charity Trustees. The Kirk Session comprises Elders of the
Congregation who have been chosen from those members and who are cOnside￿d 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 Can￿lled 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 ex￿lIent 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 And￿w5 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 adVan￿d 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 una￿lIted 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 e￿ent permitted by law I do not accept or assume responsibllity to anyone other than
the Trustees, as a body. for my work orthis reporL
ReSpect￿e Responsiblllties of T￿￿ee9 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 thari￿S 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 ￿cOrda￿e wlth Regulation 11 of the Charl￿5 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 p￿sented 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 a￿lIt 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 aC￿unting 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 Be￿leen 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
un￿Str1rted 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 se￿iCe. 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 De￿rnher
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 De￿Mtser 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 un￿StriCted 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
c￿dit 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-