Almondbank Tibbermore Parish Church of Scotland
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR TO 31 DECEMBER 2025
Congregation No: 281638
Charity No: SC 005203
Reference and Administrative Information
Charity Name: Almondbank Tibbermore Parish Church of Scotland Charity Registration Number: SC005203 Congregation Reference No: 281638 Contact Address: The Bothy Mains of Cultmalundie Tibbermore Perth PH1 1QL
Trustees
Kirk Session Carol Duff; Maureen Grant; Alison Hooper; Irene Hutchison; Henrietta Melville; Fiona Murray William Murray; Adeline Nicol; William Porterfield; Margaret Ritchie; Denis Scott; Flora Wylie Jean Anderson resigned February 2025 Wilma Lumsden deceased November 2025 Rev Robert Malloch retired October 2025 Congregational Board Peter Cookson; Sheena Cookson; Linda MacPherson; Audrey McIntyre Miller; Heather McRitchie; Audrey Michie; Alistair Ritchie; Isobel Scott.
Principal Office-bearers
Locum Minister / Interim Moderator Rev Hilary Beresford, Rev Liz Kay Session Clerk: Irene Hutchison Church Treasurer: Denis Scott Clerk to the Board: Jenny Norrie
Independent Examiner William RL Duncan 9 Melrose Crescent Perth PH1 1SD Bankers Royal Bank of Scotland Perth Chief Office 12 Dunkeld Road Perth PH1 5RB
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Trustees’ Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Annual Stated Meeting and serve for a period of three years after which they must seek re-election at the next Annual Stated Meeting.
Organisational Structure
The Congregational Board is chaired by the minister and meets four times a year to carry out its duties. Certain responsibilities are delegated to the Finance Committee, the Property Committee and the Social Committee as appropriate. The Kirk Session which also meets four times a year is responsible for spiritual affairs within the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Services of worship are held every Sunday morning in Almondbank Tibbermore Parish Church followed by teas and home baking. Special services take place at Easter, Christmas, Harvest Thanksgiving and Remembrance Sunday with Holy Communion observed twice each year. A monthly ladies group and weekly craft class are open to all members of the community. Regular donations of food are accepted on behalf of Perth & Kinross Food Bank. The Church hall continues to be used by the Brownies, Rainbows and other local organisations as required.
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Trustees’ Annual Report (cont) Year ended 31 December 2025
Achievements and Performance
It has been a difficult year with our Minister retiring in October and the congregation not being allowed to call a new Minister. This has led to the appointment of an Interim Moderator with the prospect of being placed in guardianship and ultimately uniting with Methven & Logiealmond Chuch. The accounts follow a similar pattern to previous years with this year showing a much lower loss of £678. Income was slightly down on last year, with a consequential reduction in Gift Aid, due to the unfortunate passing of members of the congregation. Expenditure was down on last year although the Giving to Grow contributions were greater. A proportion of Manse Council Tax was refunded due to the Minister's retiral. The Youth Group on a Wednesday evening continues to maintain its popularity with over thirty youngsters attending. This has proved to be a valuable asset to the community together with both the Monday afternoon Craft Group and the monthly Ladies Group also increasing their membership, not only from the congregation but encouragingly, also from the wider community. In November a collection was held for Poppyscotland following our Remembrance Service raising £180. December was a busy month with our Christmas tree lights switch on with carols and songs followed by mince pies and mulled wine. A good number of non members once again joined us for a most enjoyable evening followed later in the month by a Watchnight Service with a further service on Christmas Day. Pitcairn primary school again held Christmas shows in the Church which were well attended by parents, family and friends.
Financial Review
We have continued on a similar path to previous years with the new Giving to Grow contributions accounting for virtually all our income. As ever, because our rental income is included in the calculations resulting in an artificially high contribution figure, we struggle to show any surplus in the published accounts. However, following our Minister's retiral, we are no longer liable for any Manse Council Tax which will help our cash flow situation. As the Manse is now let, we shall also see a substantial increase in our Revenue Account with 121 George Street although, as stated earlier, this will result in higher Giving to Grow contributions in future years. It is the Trustees’ policy to hold reserves of approximately three months expenditure. At the year end the Church held unrestricted cash funds of £8,856 of which £634 is designated for the ladies group.
The financial risk assessment is considered to be low.
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Trustees’ Annual Report (cont)
Year ended 31 December 2024
Statement of Trustees' Responsibilities
The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations 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 Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Both a Bribery & Procurement Procedure and Financial Security Policy have been adopted by the Board and are reviewed on an annual basis together with a Safeguarding policy.
Approved by the Trustees and signed on their behalf,
Rev Hilary Beresford
Moderator/Session Clerk
Date 8 March 2026
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Almondbank Tibbermore Parish Church
SC 005203
Independent Examiner's Report to the Trustees of Almondbank Tibbermore Parish Church
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:
-
1 to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts
-
— Regulations
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—have not been met, or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Almondbank Tibbermore Church Receipts and Payments Account Year ended 31 December 2025
| Receipts Note Donations 3 Other Receipts (Ladies Group) Receipt from General Trustees Total Receipts Payments Costs of Generating Funds 4 Charitable Activities 5 Total Payments Transfer between funds before transfers for the year Excess of Receipts over Payments Excess of Receipts over Payments |
Unrestricted Funds 2025 £ 24,336 422 15,914 40,672 0 41,350 41,350 -678 -678 |
Restricted Endowment Funds Funds 2025 2025 £ £ |
Total 2025 £ 24,336 422 15,914 40,672 0 41,350 41,350 -678 -678 |
Total 2024 £ 25,881 431 13,797 |
|---|---|---|---|---|
| 40,109 | ||||
| 0 43,136 |
||||
| 43,136 | ||||
| -3,027 | ||||
| -3,027 |
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Almondbank Tibbermore Parish Church Statement of Balances at 31 December 2025
| Statement of Balances at 31 December 2025 |
||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted Restricted | Endowment |
|||||||
| Funds | Funds | Funds | Total | Total | ||||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||||
| Note | £ | £ | £ | £ | £ | |||
| Bank & Deposit Balances | ||||||||
| Bank & deposit balances | ||||||||
| brought forward | 2 | 9,534 | 0 | 621 | 10,155 | 13,182 | ||
| Movement in year: | ||||||||
| Excess of Receipts over Payments for the year | -678 | 0 | 0 | -678 | -3,027 | |||
| Bank & deposit balances | ||||||||
| carried forward | 8,856 | 0 | 621 | 9,477 | 10,155 | |||
| Investments at market value | ||||||||
| 0 | 0 | 0 | ||||||
| Assets | ||||||||
| Gift Aid Receivable | 3,424 | 3,640 | ||||||
| 3,424 | 3,640 | |||||||
| Liabilities | ||||||||
| 0 | 0 | |||||||
| 0 | 0 | |||||||
| The accounts were approved by the Kirk Session and Financial | Board on | 8 | March 2026 | |||||
| For and on behalf of the Kirk Session and Financial Board | ||||||||
| ________ | Moderator/Session Clerk | |||||||
| ________ | Treasurer |
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Almondbank Tibbermore Parish Church Statement of Balances Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2. Movements in Funds
| Movements in Funds | ||||
|---|---|---|---|---|
| Unrestricted funds Designated Ladies Group Fund General Fund Endowment funds The Kirk Session Bequest Total funds |
At 1 Jan 2025 £ 760 8,774 9,534 621 10,155 |
Receipts £ 422 40,250 40,672 40,672 |
Payments £ 548 40,802 41,350 41,350 |
At 31 Dec Transfers 2025 £ £ 634 8,222 |
| 0 8,856 |
||||
| 621 | ||||
| 0 9,477 |
Purposes of Designated Fund
Ladies Group Fund: This fund is to be used for Ladies Group purposes.
Purposes of Endowment Funds
The Kirk Session Bequest Fund is to be used to provide help to the needy in the Parish.
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| 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc 4. Analysis of Payments Costs of Generating Funds Offering envelopes 5. Charitable Activities Ministries & Mission Allocation Presbytery Dues Pulpit Supply/Locum Costs Other Staffing Costs Ministerial Expenses Fabric Repairs & Cleaning Heat and Light Insurance Manse Council Tax Expenses & Equipment Donations (Ladies Group) Fees & Subscriptions (Ladies Group) Other Expenses (Ladies Group) Independent Examiner |
Unrestricted Restricted Funds Funds 2025 2025 £ £ 1,135 16,897 4,542 1,375 387 24,336 0 0 24,159 600 490 4,260 783 3,585 2,797 2,936 558 584 150 337 61 50 41,350 |
Total Total 2025 2024 £ £ 1,135 2,160 16,897 17,158 4,542 4,613 1,375 1,130 387 820 |
|
|---|---|---|---|
| 24,336 25,881 |
|||
| 0 0 |
|||
| 0 0 |
|||
| 24,159 21,884 600 667 490 450 4,260 4,310 783 715 3,585 6,400 2,797 3,238 2,936 2,605 558 1,822 584 374 150 230 337 318 61 73 50 50 |
|||
| 41,350 43,136 |
6. Ministers' Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend in the 5th and subsequent years of service £39,856.
7. Collections for Third Parties
Poppyscotland
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| 180 | 150 | |
| 180 | 150 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December |
2025 £ 40,372 61,954 18,941 |
2024 £ 40,372 |
|---|---|---|
| 59,100 | ||
| 21,997 |
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