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2025-12-31-accounts

PERTH GOSPEL HALL

Annual report and financial statements For the year ended

31 December 2025

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS

Trustees’ annual report ..................................................................................................................... 3 - 7
Independent examiner’s report .......................................................................................................... 8
Statement of receipts and payments ................................................................................................. 9
Statement of balances ...................................................................................................................... 10
Notes to the financial statements ...................................................................................................... 11 - 13

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report and financial statements together with the independent examiner’s report for the year ended 31 December 2025.

REFERENCE AND ADMINISTRATIVE DETAILS REFERENCE AND ADMINISTRATIVE DETAILS
Charity name Perth Gospel Hall
Charity number SC006180
Contact address 1 Frances Gordon Road
Perth
PH2 8EW
Website address www.perthgospelhall.com
Current trustees Adrian Ferguson
Graeme Lamont
Raymond McGahie
Other trustees who
served during the year < None >
Treasurer Scott Brooks
Bankers TSB Bank plc
King Edward Street
Perth
PH1 5UB
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ
Skipton Building Society
179 High Street
Perth
PH1 5UN
Independent examiner Michael Brougham MCIBS FCIE
3 Lyne Grove
Crossford
Dunfermline
KY12 8YB

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

The charity is an independent evangelical church, also known as an Assembly. It is an unincorporated association governed by its constitution adopted on 26 May 2010.

Appointment of Trustees

The trustees are the Elders of the Church and are appointed from within the members of the Church.

Organisational Structure

The trustees are directly responsible for the day-to-day management of the Church and meet regularly throughout the year.

Risk Assessment

The trustees regularly review the risks to which the charity is exposed and are satisfied that they have policies and procedures in place to minimise those risks. In addition to public liability and property insurance, comprehensive policies and procedures are in place for health and safety; child protection (including PVG Disclosures for all key Youth Workers); food hygiene and professional maintenance of the building.

OBJECTIVES AND ACTIVITIES

The object of the Church is the advancement of religion. The principal activities during the year in furtherance of this object included:

ACHIEVEMENTS AND PERFORMANCE

Membership

In 2025, the number of Church members was about the same as 2024, but there were a few changes in the individuals that comprise the Church.

Regular Services

The regular programme of events in Perth Gospel Hall:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Wednesday 19.30 A time of Prayer and Bible Teaching. A report from a Christian worker either in the UK or overseas is organised most months.

Thursday 09.30 ‘Little Treasures (Toddler) Group’ (during school term). Singing, stories and time for toddlers (age up to 3 years) to play with selection of toys. Parents, grandparents and carers can enjoy refreshment and chat.

The Church continued to broadcast services on Zoom allowing those who are unable to meet with us physically to join the services. The Church also continued its use of social media, Facebook, YouTube and Instagram to communicate the Christian message

Activities

The annual report meeting for Church members was held on Saturday 22 March 2025. This gave an opportunity to present on the work of the past year as well as the treasurer presenting the annual accounts.

Over six evenings in March one of the Church members organised a ‘Good News Tour’. This event visited five different villages in Perthshire and one in Fife. In each village an evening was held where local people were invited to come along and hear the good news of the Bible.

During the first two weeks in June the Church organised a ‘Good News Fortnight’. Each evening, Sunday – Friday, a service was held where the good news of the Bible, the message of God’s love in sending his Son to be the Saviour of the world, was explained. Three men from the Church took responsibility for preaching over this period.

The Church held its annual Bible Study Week at the beginning of July. This is an opportunity for Christians to spend a week together and learn from God’s word, the Bible.

The annual Christian Conference on the 3[rd] Saturday in September was held at the Bankfoot Church Centre. It was good to welcome local Christians, as well as Christians from other areas, for a time of Bible teaching and friendship. The conference weekend was followed by a series of evening sessions in Perth Gospel Hall.

Children’s activities continued during 2025 with the regular Sunday School, Youth activities and The Little Treasure Toddlers Group. Some Church members had the opportunity during the year to help some primary schools with delivering the religious and moral part of the curriculum.

The Church held a week of children’s outreach in November, called ‘Superclub’. The ‘Superclub’ was aimed at children between the ages of 4 to 12 and had the aim of introducing young people to the love of God in sending His Son to save people.

Several ‘Family Fun Days’ and ‘Ladies Evenings’ were organised for the community in the Gospel Hall and grounds during 2025.

In 2025, the monthly Community Lunch at Perth Gospel Hall continued. At these events soup, pudding, coffee & biscuits are served and there is a short quiz & 'Thought for the Day.’

The work of the Good News ‘Cuppa in the Car Park,’ using the Good News Trailer, continued in 2024. The trailer is situated at Thimblerow car park on Monday evenings and at Dalreoch Place car park on Wednesday evenings. A small team from the Gospel Hall were able to meet with those attending, distribute bags of groceries and some thought-provoking literature about Christianity. A short thought for the day from the Bible was also shared with those who gathered.

The Church continued regular monthly visits to some of the Care Homes and supported complexes in 2025. This gives an opportunity to meet with elderly people, who would not be able to attend regular Church activities, and share the good news of God’s love.

The Church continued with a regular newsletter for the community, The Signpost. This is edited by one of the men in the fellowship and contains a variety of interesting articles, including a ‘Community Corner’ which gives details of local events. The Signpost is distributed to many homes in the community, emailed to other contacts and posted on Gospel Hall Facebook and web page.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Every Sunday through the year a short gospel message was streamed on Gospel Hall Facebook and YouTube page which presents the story of God’s love in giving his son, Jesus Christ.

During December, gospel calendars were distributed in Perth and several surrounding villages. The Church held Christmas Carol Services in Perth Gospel Hall, Aberuthven Village Hall and the White Church, Comrie, as well as in three care homes.

The Church is active in a pastoral ministry. This involves hospital visits, visiting homes to help people in need, supporting older Christians and being available to help, listen and encourage members of the Church and those connected with it.

All members of the Church involved in the above works with safeguarding roles are PVG checked. The Church actively encourages and supports younger members to be involved in the Church activities. They are helped to identify the gift and ability given by God, mentored as they become involved in a work and where the potential is evident trained for future leadership in the Church.

FINANCIAL REVIEW

Summary

In 2025 Perth Gospel Hall continued to be supported financially by the members of the Church. Most of financial giving in 2025 continued to make use of electronic means e.g. gift aid via Lord’s Work Trust and bank transfers. Removing a significant legacy gift received in 2025 demonstrates that income for 2025 is largely unchanged from previous year. The giving to the General Fund continued to meet the running costs of the charity.

The Church has continued to financially support Christian work and workers, not only in the Perth area, but also throughout the UK and overseas. Each month a different missionary or mission work is identified, and a collection is taken to support this missionary / work.

The Church received a significant legacy gift in 2025. This was used over the year to support Christian workers and works, mainly in Scotland.

The ‘maintenance group’ has developed a programme of maintenance for the fabric of the building and the grounds.

The following is a summary of our receipts and payments for the year:

Receipts
Payments
Surplus/(Deficit) for the year		 2025
2024
£
£
108,659
84,280
(110,476)
(109,508)
(1,817)
(25,228)

Reserves Policy

The trustees’ policy is to maintain sufficient reserves to meet the Church’s ongoing operating costs, with any additional funds being used to support its wider ministry and activities. Unrestricted reserves at the end of the year totalled £47,756 (2024: £49,995).

The trustees recognise that the current level of reserves exceeds the amount required for normal day-to-day running costs. They will continue to review the appropriate level of reserves needed to provide a prudent buffer for emergency repairs or other unforeseen needs.

FUTURE PLANS

The trustees plan to continue the regular services and many of the activities mentioned above into 2026.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

APPROVAL

This report was approved by the trustees on 26 March 2026 and signed on their behalf by:

Graeme Lamont

Graeme Lamont

Trustee

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Independent Examiner's Report to the Trustees of Perth Gospel Hall

I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 9 to 13.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply.

It is my responsibility to examine the financial statements under section (44)(1)(c) of the 2005 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 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements 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 view given by the financial statements.

Independent Examiner's Statement

In connection with my examination, no matter came to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements

  2. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn to enable a proper understanding of the financial statements to be reached.

Michael Brougham

Michael Brougham MCBI FCIE

3 Lyne Grove Crossford Dunfermline KY12 8YB

28 March 2026

STATEMENT OF RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Receipts
Donations
Legacies
Investment income (Bank interest)
Payments
Donations (Mission and gifts)
Cost of charitable activities
Governance costs
Donation to charity in lieu
of independent examination fee
Net movement in funds
Transfers between funds
Surplus/(Deficit) for year		 Note Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
5
6
7		 £
£
£
£
38,710
47,929
86,639
82,606
20,567
-
20,567
-
1,453
-
1,453
1,674
60,730
47,929
108,659
84,280
2,205
67,966
70,171
76,855
35,305
4,500
39,805
32,153
500
-
500
500
38,010
72,466
110,476
109,508
22,720
(24,537)
(1,817)
(25,228)
(24,537)
24,537
-
-
(1,817)
-
(1,817)
(25,228)

The Notes on pages 11 to 13 form an integral part of these financial statements.

AS AT 31 DECEMBER 2025

STATEMENT OF BALANCES

Funds Reconciliation
Balance as at 01 January 2025
Surplus/(Deficit) for year
Balance as at 31 December 2025
Bank & Cash Balances
Bank current A/c
Building society A/c
Other cash assets
Insurance prepayment
Fixed assets
Liabilities		 Note 2025
2024
8 £
£
48,617
73,845
(1,817)
(25,228)
46,800
48,617
11,494
14,724
35,306
33,893
46,800
48,617
1,456
1,338
1,029,995
964,536
-
-

All funds are unrestricted.

The Notes on pages 11 to 13 form an integral part of these financial statements.

These financial statements were approved by the trustees on 26 March 2026 and signed on their behalf by:

Graeme Lamont Scott Brooks
Graeme Lamont Scott Brooks
Trustee Treasurer

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Basis of Preparation

These financial statements have been prepared on the receipts and payments basis in accordance with:

There have been no changes to the basis of preparation or to the previous year’s financial statements.

2. Fund Accounting

3. Taxation

4. Transactions with trustees and related parties

5. Donations

Lord's Work Trust
Other gifts & offerings		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
26,605
33,109
59,714
53,927
12,105
14,820
26,925
28,679
38,710
47,929
86,639
82,606

The Lord's Work Trust in Kilmarnock ("LWT") is a Scottish Charity (SC008740) whose principal object is to act as a channel for funds from Assemblies and individuals to Assembly based workers and related works. Where appropriate LWT can claim Gift Aid on funds received and pass this on to Assemblies or workers, thus saving Assemblies the work that would be involved in administering Gift Aid themselves.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6. Mission and Gifts

Gifts to workers travelling in the UK to preach
and teach the Word of God
Gifts to missionaries working abroad and the
sending of relief supplies
Gifts to the Lord's Work Trust and other
individuals		 2024
2025
Number
£
Number
£
45
41,700
38
40,200
14
26,266
25
20,858
12
2,205
16
15,797
71
70,171
79
76,855

7. Cost of Charitable Activities

Advertising
Bank charges
Broadband
Catering and outings
Hall hire
Heating and lighting
Insurance
Missionary parcels
Printing and tracts
Repairs and maintenance
Speakers' expenses
Study Week
Sunday School
Purchase of equipment		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
3,116
-
3,116
-
115
-
115
91
393
-
393
383
4,703
-
4,703
4,016
637
-
637
612
4,637
-
4,637
5,355
1,839
-
1,839
1,690
139
-
139
177
2,627
-
2,627
1,780
13,012
-
13,012
11,289
925
-
925
-
-
4,500
4,500
4,102
2,264
-
2,264
2,658
34,407
4,500
38,907
32,153
898
-
898
-
35,305
4,500
39,805
32,153

8. Other Assets

The charity owns the building known as Perth Gospel Hall, Huntingtower Road, Perth, PH1 2LH. The building was purchased in 2008 for £450,000 and has since been extensively refurbished. No reliable market value is available; insurance values are as follows:

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Buildings
Contents
Movements in Funds
Unrestricted funds
General
Restricted funds
Home works and workers
Missionaries
Study week
Total funds		 Balance
31/12/2024
Receipts
Payments		 2025
2024
£
£
984,506
919,047
45,489
45,489
1,029,995
964,536
Balance

Transfers31/12/2025
£
£
£
£
£
48,617
60,730
(38,010)
(24,537)
46,800
-
19,993
(41,700)
21,707
-
-
26,236
(26,266)
30
-
-
1,700
(4,500)
2,800
-
-
47,929
(72,466)
24,537
-
48,617
108,659
(110,476)
-
46,800

9. Movements in Funds

10. Transfers between funds

Transfers totalling £24,537 were made to the various restricted funds, as above, to meet payments not covered by the related restricted receipts.

11. Purpose of Funds

General

Homeworks and workers

Missionaries

Study week

An unrestricted fund that can be expended at the discretion of the trustees in furtherance of the objects of the charity.

A restricted fund for the receipt of gifts and offerings for people working in the UK pending distribution of the funds.

A restricted fund for the receipt of gifts and offerings for missionaries working abroad pending distribution of the funds.

A restricted fund for the receipt of gifts and offerings towards the cost of the charity's annual study week