The Chur¢h of Scotland Forfar: Et, Old & Inv¢rarity PArish Church ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congregation No: 281714 Scottish Cknarity No: SC004921
FORFAR.. EAST, OLD AND INVERARITY CHUEiCH OF SCOTLAND Trustees, Repgrt Year ended 31 Decernber 2025 The Trustees present their onnual report and fu]ancial statements of the charity for the year ended 31 December 2025. Th¢ financial 51at¢m¢nts hav¢ be¢n prepared in a¢cordance with the accounting policies set out QD pages 9 and 10 of the accounts and comply with the General Assembly Regulations for Congregational Finance, Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effectiv¢ from l January 2019 and the Financial Reporting Standard applicable in the UK and Republic tsf Ireland IFRS102), the Charities and Trustee InvestTnent (Scotland) Act 2(X)5 and the Charities Accounts {S¢otland} R¢gulati0115 2006 (a5 amended). Objectives and Aetivitles The Church of Scoilond is Trinitarian tn doctrink Refomied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancemertt of Christ's Kingdom throughout the world. As a national Church, it acknowl¢dg¢s a distinctive call and duty to bring ordinances of religion to people in every parish of Scotland through a territorial ministy. It co-operates with other Churches in various ecuTnenical bodtes in Scotland 2nd beyond. Reverend Tommy MacGregor was installed as our Minister in November 2025 bringing to an end a peri(xl of Ya¢an¢y lasting some eighteen months. The Congregation continues to seek to fvlfil the Church of Scotland's Five Marks of Mission under his leadership. Covering both town and rural parishes, we continue to develop joint initiative$ and identify areas in which we can be most efflIVe. Our Worship Team continue to support our Minister in providing weekly services at both churches every Sunday morning, and an early morning breakfast service on the first Sunday of the month. They a150 regularly conduct seThices in residential and care homes, often accompanied by our musical group. Accord. Our midweek reflection is posted online for the congregation to access and is enjoyed by many far and wide. Our Minister has had support from different members of the Kirk Session and Congregatton to share Bible readings, prayers, social ¢v¢nts and c¢lebrate special occasions. Our Prayer Group and Bible Study Group continue to meet regularly including events with other faith groups in Forfar. The annual Christmas Eve Nativity at Inverariry and Christingle Service at East & Old welcomed many current, forni¢r and potent5al melnbers with the combined retiring collection being donated to donated to Forfar Open Garden and Angus Women's Aid. We also supported the Angu5 Toy Appeal. OUT Sunday School meets ¢v¢ry Sunday throughout the year at Inverdrity Church and Hall, taking part in various activities 8nd crafts whilst leaming abotsi God'5 world and creation. Their pre-Chri8thJ8s Cakes, Carols & The Big Brdss Band service was enjoyed by family and friends. The Sunday school has a rolling Progrdmme of events to raise money to help with the upkeep of Jeannie, a pony at An8U5 RDA. The Congregation organised a number of events for families to enjoy during in-service days and h0o1 holidays. the biggest eveni being our Family Fun Day in August. Our Minister, &8 Chaplain continued to work closely with Inverarity & Strathmore Primary Schools with both schools holding regular events in th¢ir respective Churches. Our Forfar based Family Worker continues to run Baby Blether & Toddler Time groups on a weekly basis, aimed at children from birth- 5 years. The Lego Club caters for school age children. Cosy Comer runs every Wednesday 2nd the monthly Souper Friday eommunity illitiative continues io offer an opportunity for residents or those who have connections to the Inverarity area to come together for food and chatter. helping to combat rural isolation and raising fid5 for local charities along the way. Our Musi¢ Café welcomes all from the community but is particularly aimed at dementia sufferers and their carers. Various social ¢vents were organised throughout the year at both ¢hur¢h¢s in¢luding organ reeitsls, concerts, local heritage talks. tsble qui72es, folk music nights, coffee mornings and Bums Supper. Achievement$ and Perforrnance The Congregation has a number of teams contributing to the njnning and the ongoing Work and mission of the Church. The Big Kirk Shop. which celebrated it's 10 anniversary, has had another successful year. providing income to support our missional a¢tivities and continues to be an asset to the Church.
FORFAR.. EAST, OLD AND INVERARITY CHURCH OF SCOTLAND Trustees, Report Year ended 31 December 2025 The Green TeaTn becaTne oneof only a handfi]S in Scotland to have suc¢¢$5fully a¢hiev¢d Eco Church Gold Award. Th¢ Inv¢Tarity Team promotes rurnl mission and engagement. Run by OUT Family Workers and volunteers, the Kids Club meets three afternoons a w¢¢k in t¢mi tim¢. We assisted RSABI a5 a pilot location for their Plough On initiatiye, designed to combat Nral loneliness and isolation felt by many retired fanners and farn) worker&. The P&storal ieam ¢ontinue to rh out to all our members in the community The Property Team manage the ongoing maintenance of the fabric of the conegation. Inverarity Church and hall benefitted from external refvrbishment and a kitchen upgrade whilst the manse need¢d some internal improvements in preparation for our Minister moving in. A new church office was estsblished within East & Old buildings. The Media Team supports Sunday Worship and leads the Congregation presence on Social Media. As we seek to becorne tnore ac¢essible for all forms of worship and outreach, we have Envested signifi¢antiy in our IT and audio visual facili(ies, addressing unreliable internet connectivity. improving live strearning capabilitses in East & Old and enabling vpriou5 committ¢e5 to have hybrid in pers101]ne meetings. Financial Review Inetstne- The principal SOUTces of income for the op¢rati(Trn of the Churth are w¢¢kly and P¢Tiodic fre¢will offerings. Freewill Offerings (without gift aid) were £13.135 compared with £14279 last year. A number of members provide additional benefil by p8rti¢ipating in the naiional Gift Aid Scheme, 50 that the Chuwh is able to reclaim tax already paid on donations. For each £1 of donations the church receives an additional 25p of tax reclairn. In 2025 w¢ rnanaged io reclaim £9,418 of tsx. A150 renting out rootn5 within the Church and the Church Hall to external organisations we managed to raise £23.448. Expenditure- The principal head ofexpenditure for the Congregation is to the Nation21 Ministy and Mission Fund which amounted to £74.928. The ¢ontribution required from each local church is allocated yearly by the Church of Scotland on the basis of averaged general income over the proceeding 3 years for individual chUh¢S. The amount may also be marginally adjusted by the local Presbytery. The congregation's contribution to the national bjnd are paid in 12 instalmenis per year and from this. stipends are paid on a national 5¢ale to individual minist¢r5. D¢tsils of oth¢r items of expenditure may be seen in note to the aOunts. We have raised funds and donated to a number of different charities throughout 2025. These are detsiled in note 15 to the accounts (page 17)- Risk Manag¢meDt We Continue io monitor our General Account as our outgoti)gs continue to incre&se and look at different ways to increase our General Incom¢. Reserves Policy The Charity tNstees have considered the reserves required and have considered their Current and future liabilities. It is the Trnstees. policy to hold reserves of approximately 6 rnonths expenditure including designated fiu)ds. The Church also held restricted and endowment funds as detailed in note 14 to the accounts. Structure, Governance and Management The congregation is a registered charity. number SC004921 and is administered in accordance with the tenns of the D¢¢d of Constitution (Unitary Fom) and is subje¢t to th¢ Acts and Regulations of the G¢n¢rnl Assembly of the Church of Scotland. Members of the Kirk Session are the charity INstees. The Kirk Session is made up of elder5 and members of the congregagion considered to have the appropr2ate gifts and skills. Th¢ minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery. The Kirk Session which meets 6 times per year is r¢sponsibl¢ Spiritual affairs of th¢ ehurth.
FORFAR.. EAST. OLD AND INVERARITY CHUKCH OF SCOTLAND Trustees. Report Year ended 31 December 2025 Refer¢n¢e and Administrativ¢ Inforniation Trustees: Lexi Smart {Session Clerk) R£5igned Feb 2025; Karen Kelly (Deputy Session Clerk until Feb 2025, Session Clerk from Feb 2025). Paula Stewart (Treasurer) Resigned Feb 2025" Diane Acheson,. lean Alexander: Sheetfd Benvie; Alf Birse; Winnie Brown (resigned Jan 20251. Anne CanL Lillian Camegie. Moira Cooper: Dave Duncan. Marion Duncan {resigned Feb 20251: Irene Duthie. Sheena Ewart; Muriel Fairley. Isabel Farquhars0A; Doug Findlay,. Susan Forb¢s- Johnny Forb¢s' Katie Gerrard. Laurnine Grant. Esther Kidd,. Robert Kidd, Karen Liddle- Lawrence Lindsay.. Aileen McKenzie,' Elizabeth McLeod; Catriona Milne (resigned Feb 2025). Heaiher Munro (resigned Jan 2025)., Margar¢t Myl¢$ (resigned Feb 2025}' David Pale: Helen Pate. Doug Robertson: Glenda Robertson,. Elma Sitn: Bruce Simpson: Kathryn Smeaton,. Linda Spence. lan stew Jam¢5 Stewart. Ann Watt; Robin Watt,. Anne Wilson (died Aug 2025),. Gordon Wilson. Priniepthl Office Be8r¢rs Minister.. Rey. Thomas McGregor (Inducted Nov 2025) Session Clerk.. Mrs Lexi Slnart (Resigned Feb 2025) Mrs Karen Kelly (Appointed Fab 2025) Deputy Session Clerk-. Mrs Karen Kelly (Resigned Feb 2025} Church Treasurer.. Mi55 Paula Stewart (Resigned Feb 2025) Mrs Kathryn SmeatOD (Apwinted Feb 2025. Resigned Oct 2025) Mrs Diane Acheson )Appointed Oct 2025) Prinelpal Offiee East and Old Church East High Street Forfar Charity No.. SC004921 Independent Examiner J¢nnifer W¢lsh BA(Hons) FCCA Irvine Adamson Chthered Accouniattts Kil¢mulr Bankers RBS 65 East High Street Forfar Trllstees. Responsiblllties In Rtlatlott to the Finanelal Statemellts
FORFAR: EAST, OLD AND INVERARITY CHURCH OF SCOTLAND Trustees, Report Year ended 31 D¢¢emb¢r 2025 Th¢ charity tnjstees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (Uni*d Kingdom Generally Accepted Accounting Praciicel. The law applicable to charities in Scotland requires the charity trustees to prepare financial 5taf¢m¢nts for each year which show a true and fair view of the state of affairs of the charity and of the incorning resources and application of resources, of the charity for that period. In preparing th¢ financial statements, the trustees are required to: select suitable accounting policie5 and then apply them ¢onsistently' observe the rnethod and principles in the appli¢able Charities SORP; mad¢ judgetnents and estimates that are reasonable and prudent; state whether applicable accounting standards and statements of recolnmended pra¢tice have been followel subject to any depamires disclosed and explained in the financiil stktetn¢nts' prepare the financial statements on the going coneern basts unles5 It 15 inappropriate to pr¢sume that charity will continue in operational existence. Th¢ trustee5 are responsible for keeping proper accounting records, which disclose with reasonable accurncy at any time the financial position of the charity to enable them to ensure that the financial statem¢nts comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotlandl R¢gulations 2006(as arnend¢d). They ore also responsible for safeguarding the assets of the Chartty and hence for taking reasonable step5 for th¢ prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and ftt)ancial infomiation ort the congregation's website. L¢gislation in the United Kingdom goven)ing the preparation and dissemination of fmancial stsiements may differ from legislation in other jurisdictions. Approved by the Twste¢s and signed of their behalf Karen Kelly Session Cl¢rk 25 May 2026
Forfar: East, Old & Invergrity Parish Church SCO (104921 llldependent Examiller's Report to the Trustees of Forfar: E#st, Old & IDver&rity Parish Churcb J report on the accounts of the thatity foT the ye¥end¢d 3 1 Deixjnber 2025 whi¢h sr¢ 5etouton page5 7 to 16. Rtsp¢¢tive responsibilities of trustees and examiner The charity's trustees are responsibl¢ for th¢ pttpararion of the accounts irt a¢¢ordan¢e with the terms of the Charities and TTUStee Investment{Scoilandl 2005 and th¢ Charities Acwunts {Scoilondl Regulations 2006 las am¢nd¢dl. The charity trustee$ consid¢r that the audit requir¢]n¢rLt of Regulation 10111 la} to Icl of th¢ Accounts Regulations does not apply. Ii is my responsibiliiy to examin¢ the a¢¢vurtts as T¢quir¢d under S¢¢lioD 44111 {¢) of the Art #nd to state wheih¢r particular matters have come to my all(ln. Basis of independent exAmintr's stAtement My exarnination 15 carried out in accordance with Regulation I l of the Chartties Accounts {Stotlandl Regulations 200618$ am¢ndedl. An exatninatson includes a review ofthe accounting records kept by the charity 2nd a comparison of the accounts presented with thos¢ re¢oTds. It ais(> in¢ludes consideration of ally unusual it¢ms or di5¢105ures in the accounts 8JJd 5e¢k5 explanations from the irustees eoncerning any su¢h matters. Th¢ pro¢edur¢s undertaken do not provide all the evidence that would be required in an audiL and consequendy I do not express an auditopinion on the view givetj by the ac¢ounLS. Independent examiner J statement Jn the cours¢ of myeXannatiOn of the accounts for the year ended 31 DecetTrkr 2025, no mJtt¢T bas com¢ to my att¢nlio which gtves me reasonable to believe that in any makrial respeti the rcquiret))cnts'. to k¢¢p acwuJ)ting Tecords Én accordance with Section 4411) lal of the 2005 Act and Regulation 4 of the 2006 Accounts R¢gulations, and to prepare accfjunts which ac£oTd with the tceourttin8 record5 and comply with Regulation 8 of th¢ 2006 AGcount5 Regulation5 have noi been mel or to whirh, itl my opinion, attention should drawtl in order to etlable a proper understanding of the accounts be reached. Jennifer Welsh BAIHon51 FCCA Irvine Adarnson Chartercd Accounlants and Chdrter¢d Tax Advisers 7 St Malcolm's Wynd Kirriemuir Angus DD8 4HB 26 May 2026
Forfir: East, Old & Invergrity Parisb Church Balooee Sheet At 31 December 2025 Total 2025 Total 2024 Fftxed Assets Tangiblc Fixed assets Invcstments 43.596 180,834 224.430 498.311 170.686 668.997 io eurrtnt A$sets DebrS Bank and e&sh 21,080 58,245 79,325 16,070 92,667 108,737 Li¥bilities FaIling due within on¢ ar 12 37.914 6,956 Current Assets 101,781 Net A55ets 13 265,841 770,778 Unrestricted Fund¥ G¢neraJ funds Desip)8od funds 14 34.946 125,97Q 160.916 26,919 78,006 38,813 632.396 671.209 26.251 73.318 Restricted Funds Endowment Fulld 14 14 Total Funds 265,841 770.778 The accounts were approved by the trustee5 on 25 May 2026 alld sign¢d on th¢ir behalf by.. Session Clerk Treasurer
Forfar: Eist, Old & lthverarity Year Ended 31 D¢ctmb¢r 2025 At¢ounting Policie5 The prirt¢ip81 accourlting policies, which have been applied consistenrly in the current and preceding year in dealing wsth items which ar¢ ¢onsid¢red motrri8110 th¢ accoun are set out below. Basis of prtpr&tio Th¢ 8Ctounts have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice Appli¢able to charities prepaTTfLg their accounts in accordanc£ with the Financial RerM)rting Standard applicable in the UK and Republic of ITeland IFRS1021 effectiv¢ from l January 2019 and th¢ Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland IFRS1021, the Charities and Truste¢ Investtn¢nt {S¢otlandl A¢t 2005 and the Charities Accourtts Iswtjandl Regulations 20061&8 amende411. Fund ¥crounting Funds ar¢ cl&ssificd as either restricted futLd$, ¢ndowm¢nt fund5 or unr¢5¢ricled funds, d¢fin¢d follows. Restricicd fund$ are funds subject to specific Tequir¢tnent$ as to their use which rnay be declar¢d by the donor QT W2th their auihority or creaied through legal precesse& bui still wiihirt the wider objects of the charity. Endowment ndS are funds which have been given on the condition that the original capital sum is not reduce¢ bui ibe income theiefrom is us¢d for the PUTFX)s¢ d¢fined in acwrdanc¢ with the objects of the charity. Unrestrtcled funds &re cxpend&ble at the discreiiott of the tntstees in fortheran¢¢ of the objects of the charity. If parts of th¢ unrestricted funds are earmarked at th¢ discreiion of the tNSte¢s for a particular purpose. thcy arc designat¢d &$ a separaie fund. This designation has an admÉnistrative pury05e orlly and (toe5 not kgally restrict the irustee5' discretion to apply the fimd. Going rontern The Trustres consider that there are J)0 material w)¢etthnties about the ability of the ¢haritabl¢ ¢(pmpany to ¢ontinue for the foreseeable future. and therefore h&$ adopod the going con¢¢rn basis in preparthg these financial siat¢rtknts. Recognition of income Income is tecognised when the charity has entitlettnt to the fund& any p¢rfotman¢e conditions ottsch¢d io lh¢ it¢m(sl of incorK have been mei li is probable thai the income will be received and the atxount can be measured reliably. Donated services facilities Donatrd profession scrvice and donated facilities art reco8rtised as ifteomc when ch8Tity has ctsntrol over the item, any condiiions associated with the donatcd item have bccn mel th¢ reecipl of economic bencfii from the use by the chariiy of Ihe itrm 15 probable and that economic benefit can k measured reliably. In accordancc with the Charitles SORP IFRS102) the gencral voluntCeT titn¢ of rongregation Tn¢rnb¢r5 IS IJot rccogn15¢d. On rectipt, donated professional serviccs and dOnad facilities are reGogrt15cd on th¢ b85is of the volue of the gift to the thaTity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market,. a corre5POtLding amount is then recognised as expenditt]rc in the period of receipt. In¢ere5t rt¢eiv¥ble Int¢re# on funds held on deposit included wh¢n rec¢ivabl¢ the atnount can k measured reliably by the charity. this Is mJa]ly upon th)tifJcation of the interest paid p&yable byth¢ bank or d¢posii takeT. Reto%nition And gllocAtiOll of exptnditure Expcttditure Is included in the Siaiement of Financi Activities on an aceruals b&sis and is rcco8nised when thre is a le8a] or COThslructive obligation to pay for ¢xpenditure. Fixed ass¢ts Th¢ tharity has the righ( to occupy and use for its charitable objects certain tangible fixed assets includirt8 the Church, halls and manse, veskd in thc Church of Scoiiand General Trustees. No consideraiion is payable for the use of these assets. Expenditure incurred on repair and maLfttenance of ihese assets is eharged as resourecs expended in the Stat¢mcnt of Financial Aaivities in the period in which the liability ari5e5. All tangibl¢ fixed assets r05ting in ¢xre5s of £3,500 vIng a value to th¢ ctlarity greater than onc y¢ar, oth¢r than thos¢ acquired for specific purp05¢5, are capalS¢d. Depr¢ciatiQD i5 charged at a rate of 25 /ts or 33 1130/0 la5 appropriatel on 3 TeduciDg balance basis. Lartd and Building5 for which th¢ titl¢ is h¢ld locally (namely tk BB hall atMI the ttwnscl hav¢ br¢rt introduced to the accounts at a valuaiion as Slwn in Note 9. No depTeciation is provided on land and buildin85.
Forfar= Eas( Old & Inverarity Y¢ar Ended 31 Deeember 1025 Investments Fixed asset investsnents are sthd al k¢t value at the baJanc¢ sheet date. Unr¢alis¢d gains atld losses represent th¢ differ¢nr¢ bciween the markei value #t the beginning and ertd of the fInanCI year or, if purchased in th¢ year. the differenc¢ between cost d market value the end of the ytar. ReiSed gains and losses represent the difference between the proceeds on disposal and th¢ market value ai the start of the year or cosi if PUTch&sed in the year. T•xtion Forfat". E85( Old & Jnv¢rarity Parish Chvith is r¢cogrLis¢d 0$ A Gharity for the purpos¢5 of applirable tsxation legislation 2nd therefore not subject to taxation on its ¢haritsbl¢ activiti¢s. Th¢ Gharity is not r¢gi5t¢r¢d for V AT and re50urc¢s expetLdEd therefore include irrecoverable inpui VAT. Cash and c25h equivxlent5 Cash and c#5h equivajeots include ¢8sh in hand and deFxTr$its held with the Inves[$ Trus¢. Debtors Trad¢ and other dcbtor5 aTC Tccogni5ed at the settlernent amount due after any discount offered. Prepaynts are valued at the ¥rnuDt prepaid net of any discounts duc. Creditors Creditors are nornially recognised at the settlement amount after al]owing for any trade discounts due.
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Forf&r: East. Old & IDverArity Parish Church Notes fonning part of the fina]Jcial statements for the year ended 31 D¢cember 2025 2025 2024 7 StAift•sts llumbtrs SalAfiesand wages 44,284 44.184 48.137 48.137 Tolal The BY88t numberof employetsdwirtg Iheyty. rdrulafyj on ihe basisof a head C¢. follot¥s." 2025 2024 Music stoff AdMIn1r&t10n Pre5 mainienance All CtrAtr¢h of S¢odand ContIonS contribute to the NatsrMI Stip¢Dd Fund Mthich bpars the c05t5 of all min151er StippJ$ and employ¢Vs ContributiS for naiilmlal InSuraD¢¢, pen510n 8nd housing and loan fund M1try, lPendS &re paid in ac¢trdn¢¢ with the naiionbl stipend scale. which ts Telatcd to ycars of 8wvice For the year review the minsrnllm Stipend was £32.433 and thÈ ThlnM 51ipend lin the fifthAnd subsequent years) was £39.856 8 Trv51ee R¢Muueratio• •Nd RelAlod Party TralsattloJ Dunn8 the year the Miniytcr rcrxived r¢imbursernencs &$ follows travel expenses £1.633. ttl¥hone £540 ana manse uncil £714 Tk following LrUSt reteiv&I PAymenl$ foT providin8servicdllr1ns the yw. Bruce Simpson Karell K¢1 Paula St¢wJrt Diane Acheso £4.CQO £2.758 £1fi90 Organist Admini5ttator Tre4surer Or8anist Duttn8 tYr a tOts] of £18.320wa5 donawj th¢ congregation by tnJstets. No tru51ee or a person related to 4 ttu¢ had a persoal Inter¢51 in any contrd¢ior transaction enttttsl ino by th¢ ¢baTity auriD8theyear. 9 TADgible Fiyed AJ#ts LAnd & Equipmeni Total Al l January 2025 Additions 124.613 51.192 15.6251 170,180 487.SIK> 51.192 1493.1251 170.180 Disposals At 31 tkcembcr 2025 I487.5) Attthmvltd DeprertitiD AE l January 2025 On dispDsBIs Char8e forye4r t 31 tkcember 2025 113,802 15.4471 18229 126J84 I13.802 {5.447) 18.229 126,584 Net BoDkVl *t JI De£¢rnber2025 43.596 43.596 Net BDDkValue at 31 Dr¢¢mb¢r21124 487.5 498.311 13
Forf•r: E#5t, Old & Inyerarity Parish Church Note5 formlng part of the finanelal statements for the year ¢lld¢d 31 D¢¢emb¢r 2025 10 Inveitmt#ts 2025 2024 Markel Ya]ue at 31112124 170.686 161,106 9,580 170.686 InttÈasellde¢reAse)- unrealiswj &PPT#iItio(dtprtCjltlonI Markrt V81ue at 31112r25 180.834 Invesiments atW51 148.236 148,236 Th¢ fdlowins inve51m¢nts w¢ hdd. Churth vf S¢otlartd IAvestors Ttu 16.326 units in Growth Fund 6,015 units in IncomeFund Market valu¢At 3lllJ?4 180,834 11 Debttsrs 2025 2024 Oih¢r 21.080 21,080 16.070 16.070 12 Credltorb 2025 F•llin¥ dutwitbin year 37,914 37.914 6.956 6,956 14
Forfr: East, Old & lDverarity Parish Church Notes fornilllg part of the finatselal statemen1$ for the yer ended 31 De¢ember 2025 13 ofNtl UrStriCtÈd Ctneral U•reStritttd Tot#1 TotAI DttlgAtQd 2WL5 1024 Fixed A$8tts Inveskn¢nts Cllffem A$stts Current Liabililies 3,168 1.857 44.640 35.gX)5 93.108 19.657 122.7CK)I 125,970 4.344 15.445 7.625 14951 26,919 179 43.596 180.834 79.325 498.311 170.686 108.737 (6.9561 770,77% 70.424 7.403 iyet XSse¢s at 31 De< 2•25 34,946 78.0 265,841 14 MovttsieDts itt Gi&lllJlJyJ} At J Jary 2025 Atjl De¢ R0ree1 Tralsttra & •thtr ylos 2025 Eudowtyent fndS Mfftistry Fund James Watson Ctaik Be4yest Jean R Winter Bequesi 90 4.156 36.235 37.615 78,0 J3.954 35.297 73,317 481 415 89) 896 1891 3,882 ReÈtrtcted Green TeatrtlFlow¢r Fwid Minibus Fund 1.826 3.452 699 18461 15.4221 5,614 Bfflevo1entFuj Skea Bryuc3t Fund Ouild Fund 387 15.999 4.994 4.662 909 272 3.642 9.891 12.402) 18.6701 (1.() 26,251 447 26.919 UDrestrltt [ksited Fabric Futhd Des1ted soci & GN Crew Fund Designated Friends of East & Old De518nated Education & Outreach Fund tk518lla1 I[rIty Sunday Schoo] Fui tkgi8nated Irtverarity & Kinnetil¢s Guild Gtheral ]ieserve Fund 6(Kl.055 2.649 1.438 26,090 71,n4 1574.098) 5.705 IOJ.446 2.649 1.438 15,362 3.075 7.913 118.6411 1,058 36,624 2,190 671,210 586 146.940 98 li) 1151.9601 32,604 2,342 160.916 CerdI Beque51 Fund 54 229,701 1746.8141 5,819 Tot1 f¥Bdi 770.778 240.488 755.5731 265.841 Income from the Minisiry Fund is lo bc uRd foT Minist¢V5 cxpense5. Tncome from theJamc5 WatsoD Craik Bryuest 15 to b¢ u5vJ for rnu51r prai Intom¢ from th¢J¢3D R Winl¥ B¢quest i& to be#d Guild 15
Forfar: t, Old & IDv¢rarity P•rish Chureh Notes forming part of tht financial statements for th¢ yer ended 31 December 202S Flowrr Fund- lo prtsvth flowu5 for di5plhy durins 5¢rviLy8 of WOTship. Benevolent Fllnd. io make bencvojenidisthbuiions Skea Bequesi Fund- to provide funds for Surtday SchooVGo News Crew. Minibus Fund- for the nmnin8 of thechurch minibus Guild FwMJ- to cover Guild a¢tivitlC5. Fabric Fund. thc truSte¢s hay¢ s¢¢Ide fDrth¢minirwncc of¢hur¢h PToperty. This funé a150 IrKlUd £450,(KK). beingthe valueat whieh the manse has bttn Introduced to tht a(*Ounts. Improvement Fund. for Ehe improvementofchurch buildin8S S(Kial & GoL¥I News Cr¢w FuTrJ. inJsEees have s aside funds forsocial athiviEie5 and for expenses of the Swd#y SchwLIGoTrl NeCreW. Edv¢ation and Outr¢#th Fund - to fund lucatIOn 8Dd oulrrach in the lor community and beyond. Friends of E&O- th¢truSgttS hAve set aside funds for future preyervatiijn of theeongrcgatton & tnairttenanrr of it¥ serviEcs InveraNty Sunday Schwl Fund- the%[ueSS havesei aside fundy for the use by ihe InverArity Sunday School Inv¢rarity & Kinnettles Guild Fund- the tlU5tee5 have s¢t Bside fund5 for ihe useof Inverarity and Kinnellles Guild. 2025 1024 15 Collt¢tlODS forThird Plrrfes MND S¢1]and Water Aid ehsidt ConntctlS 91 Ridin8 for Lhe Disabled Poppy S¢j Deirdre Knight GDBA 210 288 176 229 14rosy Min Macmillancanccr 885 1,263 CHAS 159 An8uS C8rers Parkmsons UK 823 174 Sirathrnorc PrLmary Schwl Forfor Women's R¢fug¢ Forfar Community G4Td¢n Ttsr Fund FACT 30 379 165 Forfar GriefC4fé 176 RSABI Th¢ Eve Appegl Invcrarlty Pyithw S¢hoDI Dundce InsirnmertLqI Bènd Forfar Stroke Club 222 174 210 5.670 3,926 As wrll a5 ra13ing fUJ5 forother chorities, Forfar.. East. Old and Invcrnrity Church gives lo oihercharilies In kind We work along5C Christian Aid. Leprosy Mission and F¢rfar Actiljtt Iifchllreh Together and 8sve of Our tune and lenty working and supplyin8 food at Vario% cvenis and we s0 give the use of our premLW for free fot me of th¢ events that they ar8anise and supply 1 thet# coffee Dd 5ug¥ forsèid Èvertts. 16
l6 Volumtttri In common With all con8regationsof thtchurth of Scotlathd thttW8rtptiOn bthefits from theeonttibllth)rt made by wolunteers Èiv¢their tirne and iBlents wllin8iy forthebenefitof the Church The ar0(cOnSreS4r10nal lifelvhich rely on ihe eontribuiion or voluntttT¥ )r¢ mEny and varied and murh of IhB p¢livity would bB un3bl¢ lo¢ortiny¢ wcrc It npt for thr ¢omTnitThtDt 5howD 17
Forfar East & Old Parish Church APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAIYD GENEIL4L TRUSTEES 2025 2024 CAPITAL ACCOUNT Credit Balance5 held at 31 December at cost 386,841 195,975 Market Value of Capital Account at 31 De¢ember 418,564 218.578 REVENUE ACCOUNT Credit balance at 31 December 35,559 77,221 TEMPORARY ACCOUNT Credit balance at 31 December 212,080 17