The Church of Scotland CARGILL.BURRELTON PARISH CIIURCH OF OTLAND TRUSTEES, REPORT and ACCOUNTS 2025 Scottish Charity Number: SC007283 Congregation Number: 281697
Reference and Administratlve Information Charlty Name: Cargill-BU[t0n Parish Clwrch of Scotlat Charity Rwtration Number: SC007283 Congregatlon Referenee Nllmber: 281697 Contact Address." Viewlands Campmuir, Coupar Angus Blatrgowri¢ PH13 9LN Trustees MiDiSter Vacant Kitk ss1on M¢mbffi5 J. C. McNaughton, A. Riches, S. Christie, D. Martiffj A. Orr, I. Stevenso L. MitchelL J. Baxtet. Kirk Session ClerL. J. McNaughton A.B& Independent Examiner J. Blackwell 2 Dtmsinjhqn Road Wolthill Perth PH2 6TL Bank of Scotland 51 High Street Blairgowrie PHIO 6DA.
Structure Governance and Man ement GoverDlng Document The chUb is admitsisted in accordance with the tern of the Unitary Enodel of Constitittion of the Church of Scotlall(L Recrnitment and Appointment of Trustees The mejnbers of the Kirk Sesskon 8re the clwity tnJstee8. 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 gfts and slall& The minister, who is a member of the Kirk Session. is elerted by the congregatton and Inducted by Presbytery. The Kirk Session may delegate any &%pect of its Work to conunittees, expt those which it is recommended be reserved for the ]fjrk Session alone. Committees may be appointed from member5 of the Kirk Session, and others, either from the congregation or outwith it as provided for in the Deed of ConstitutioL This gives an opportunity to involve people with special skills but aIso to spread involvement in the process of Church Governance. Any committees appointed may be given decision D]alung powers as described in the Deed of Constitrtion. The Act anent Care of Ecdesiastic21 Properties (Art IX 1979, as amended] requires that a Fabric Conllnittee be appointed, but otherwise the number and composition of such comtnittees is for the Kirk Session itself to deterniine. Committees might include "welcome. evangelism. outreath, con]munity. education, conununication. developmen¢ nurture, youth. membership, eldership, fellowship. hospitslity. soaal, world. and ndraISin (Assembly Council report 2003). Pastoral and Finan Committees Might also be considere(I Financial Security Document The Kirk Session endorsed and adopted a Financial Security Docurnent whkch Set the instructions of the Kirk Session concerning the Prevention of FrauLt This Policy Documeryt wa5 reviewed on 20th January 2026 and is reviewed annually orwhenever arcumstance demand it OrganisationaI Structure Th¢ Unitsry Board is chair¢d by th¢ and meets 4 iiJn¢6 a year. additional meetings held when necessary. Certain respoDsibtlities are delegated to FiDan¢e Conunittee and Propety CoEnmitt¢e as appropriate. The KiTk Session is responle for spiriÉLuI aff8irs within the Church. The sacrament of Commurrion is Celebrat th[ tirn&s a year, nornmlly on the second Sundays in March aud June, and the third Sunday in November. Objectives and Activitie5 The Church of Scotlaud 15 Trinitsrian in doctrine, Reforn?ed in tradition and Presbyteftian in polity. It exists to glorify God and to work for the advan¢cment of Christ's Kingdom throughout the world. As a Jthtional churc it acknowl¢dg¢s a distinctiv¢ call and duty to bJins th¢ ordinances of lis1On to the pe(vpl¢ in every parish of Scotland through a taTitorial mtDisty. It Gwerates with oth¢r Churts in various ecumentcal bodies in Scotialld and beyon(L
Activltles and Achievements in 2025 Thc Congregational Roll as of 31st De£ember 2025 Colltaincd 91 M¢mbcrs and 2 Adbts. 4 Baptisms and 5 Deaths. Fund ltstslng A Book Stall with Tombola was tak¢n by th¢ Church at th¢ Buutlton maet on the Green in the Sutnmer, another Tombola was held at the Chtistmas MarkcL The Charity Shop in Coupar Ang8 w&$ l¢ased for one week in October. Thre¢ Anagram CollytitioDS were held thmughout the year. Donations received fronj a Cbristingle Service 2025 were held in Church Funds. Rettring ¢ollection taken was for Poppy Scotlan(L. CATH and Crossreach. At ChTiStmas, presents were collected and delivered to The Salvation Arniy PertlL Gulld Numbers hayc fallen and we now have 13 rllernbe, ncverthel¢ss we supported two of th¢ Guild projects. Members enjoy a variety of speakers. A number of menthers attended the GuAld Amwai Gath¢tiug iti Perth. We held a successfid Coffee morn8 in Mard] and An October we hosted a Harv&8t Supper both well attended by the Community with proceeds goTng to Erskine Hospital, KNL.I. (Anstruther) and our C-B Church. YCDW A Grant application to The GaJno¢hy Tnt provided f(mding towards the Sary of QUT Youth & Con]mUDity Development Support Worker (YCDW). Community Hub A dedi¢at¢d t¢attL of 36 volunteers have cothinu¢d to ellthusiastically support our loGal COMMlty via the various activitie5 run by tILe Hub. A new Youth attd Commutiity Development Worker took up post in Manh 2025 howcver due to life challng injuries sttained in an accident in June was released from his contract in October 2025. The Shepherds Hut (Food Waste Reduction Initiative) is open on Tuesdays and Fridays and provides free groceries provided via Neigbbourly and groceries at a muth reduced price obtained from Fareshare. Everyone from within the Parish has access to tbis provision. Approx. 20 parishioners access the Hut on a Thesday and 30 on a Friday. Together Tlme Provides the opportunity for a cup of ts¢0fft¢ and a chat on a Friday when the Sh¢pherd's Hut is open. The Community Cafe (Thesdays12 noon to 1.30pm) is well supported by the local CommuDity an average of 38 to 45 adults and l ts 4 children attending weeldy. The annual two course C]lliStmas Luuch alld a Haggis Lunch have proved very successful WAth 50 people booking for each event. A Strawbeny Tea was held in July 2025 with 70 people attending. Busy Bees (baby and toddl¢r group) runs on two mornings a wcek with an av¢rag¢ of 6-10 children attcnding with Dlgttsl Drop-In Suspended for now due to no YCDW. Funding We have been fortsmate to hav¢ received Grallts from the Gannochy TrusL Perth & Kinross Council's Warm Spaces Fund and donations from those attending the above activities. This has enabled the Ilub to contribute to Church Hall energy costs, the ongoing maintenance of the Village Defibrillator and to the Youth & Con]mUUity Dev¢Lopm¢nt Worker's salary.
Trustees, Annual Report Year ended 31 December 2025 Fillallcial Revi¢iY The Church General Fund, which records unrestricted income and expellditure. cnded the year with a balanc£ of £19,674 an increase of £2.849. In 2025 we contributed £12,474 to Giving to Grow an increase of £4.910. Members Offerlngs which are the Cornerstone of Congregatioll illcome totslled £16,000 an increase of £1,417. This was w) alcourallg increase from pr¢vious years. Fundralskng events:. Bwk & Tombola Stalls" Anarns & Charity Shop totalled £3.039 an increase of £374. Tn addition to the General Fund in the terminology of chlty accountin& is an unrestricted fond), the CIllCh has tlw¢¢ designated funds and two restricted funds The Reserve Fund is a designated ffind and is available to meet ally type of congregational expenditur At 31 December 2025 the balance ofthe Reserve Fund was £42.674. The Hall Fulld is a further designAted fllnd. This fund is for renovation& additions or replacement of CongregatiODal Halls. At 31 Dwember 2025 the balance of this fimd was £1,841. The fjnal designated fimd is the Gulld whith had a balance of £778 at 31 Decenth¢r 2025. The Nan¢y Robertson Fabrie Fund is a restriet¢d fulld and may only be used for fabric purposes. No futtds w¢ ¢Jrawn IEE 2025. At 31 D¢¢¢n]ber 2025 the batanGe of this Fund was £17.439. Tbe second Restrleted Fund is the Grant Aeeowit mainly used for successful Grant applicatioDS. Café and Shepherd Hut income are also held in this accounL Rcfer¢Dce to the 2024 Financial Reviv no Designated Account has been op¢ned for Cafe and Shepherds Hut income, also their income hasn't been trdnsferred to General Church accounL The balan¢¢ is higb due to a Grant received from GallnhY Tnt for YCDW s81ary 2025126 (£9.869) tbis position has been vacant since October however the Kixk Sessiim is now a¢iively looknng to employ ILE 2026. GaDnochy Trust W211 be nolified of this and if t¢S$ary, fijnds will bc returned. At 31 D¢ceuther 2025 the balance ill the GraTLt account was £25,528. The HUT holds a float of £40.00. In addition to funds held locally by our Treasurer, The Churcjj of Scodand GenerAI Trustees (in Edinburgh) hold two funds on behalf of our Congregation. These fimds, which are d¢tailed on page I l. wKe ¢StabliSh from the assets ofthe forn]er C8wIl UrCh and Sale of th¢ M8nse at Burrelton. The fllst fund is the Consolldated Fabric Fund. Thc Capital is now at £373.010. The accumulated Revenue ba12nc¢ at 31 Decemb¢T 2025 was £35,865. No fimds from Revenue were transferred in 2025 to GelleTal Fund to net Fabric Costs. This fimd has incre4 considerably since th¢ sale of the MaDse in 2024 generating higber Receipts in Dividend & JnteresL The second fimd held by the Generdl T¢S is th¢ WoltMI Endoivmeut Fund, tbe Tnjstees in EthnbV have made cbanges to the stsuctilling of this account wilh th¢ Capital and Revenue being merged into a single Expendable a¢count during 2024. At 31 December 2025 the balance Was £13,305. No fjmds we trnerred to meetYCDW salary as suffiGi¢nt fidS wer¢ h¢ldwithin th¢ General & Grant accounts. The independently eXaMinj Accounts for 2025 are found on pages 7 to l l of this ReporL
Reserves Poli The Chuwh has ODly one R¢s¢ry¢ Fun(L It is the policy of the Tn]stee8 to hold tiin¢ Djonths, expenditure in reserve. Statement of Trustees, Res onslbl]Itles Them¢mbers oftheKirk Sessionmustprepare fmaDcAal statern¢ntswhich ve suffici¢nt detail to enable an appreciation of the transactions of the Church during the financial year. The members ofthe Ki& Sessioll are responsible forkeepingproper accoulltittgr¢Gords which r¢fl¢ct the financial position of the Church at that time. This must be dolle to ensure that th¢ financial statfflnents wmply with the Charities and TnLStee InvestDJent (Scotland) Act 2005. tbe ClwitiesAccounts (S¢otland) Regulations 2006 and the Regulations Anent CongTrgational FinaTLC¢ approved by th¢ General Assembly of the Chllh of Scotland in 2007. They are also respoDfjibl¢ for Saf¢gLrn8 the assets of the Church aud tak¢ reasonle 8t¢ps for the prevention andlor det¢¢tion of frdud and other irregulariti&s. Approvedby the TnIste t7ndsigned on their behalf +- (J C McNaughton) Session Clerk I s 1 -. r¥Tr• 2Tr£
ort of tbe Inde endent Examiner Independent Examiner's Report to the Trustees of Cargill-Burrelton Parish Church of Scotland I report on the accounts of the Charity for the year ended 3 1st D¢¢¢mb¢r 2025. Respective responsibilities of trustee5 and examiner The charity's trustees are responsible for the preparation of th¢ accounts in accordance with the tenns of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity tnteeS consider that the audit requirement of Regulation 10(1) (d) ofth¢ Accounts R¢gulations does not apply. It is my responsibility to examine the accounts as rquired under section 44(1)(c) of the Act and to state whether particular matters have come to my att¢ntion. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. AJ) examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those Tecords. 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 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: to keep accounting records in accoTdance with Section 44(1)(a) of the 2005 Act and Regujation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting re¢ords and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or to whicty in my opinioo attention should be drawn in Order to enable a proper understanding of the accounts to be reached. Name.. John Blackwell Address: 2 Dunsinnan Road Wolthill Perth PH2 6TL Date: | [Hh Iklrttfrh 2026
CARGILL-BURRELTON PARISH CHURCH OF SCOTLAND Scottish Cha Number: SC007283 Recei ts and Pa ents Account Year Endin 31 December 2025 Restricted Funds Total Funds Funds Funds Gene Not8 21x5 2025 2tr2S LlYgris and Donalions Fu1raisIng Acfvmes B•Jk and Deposit Inlerost 21.172 5,812 26.984 3.1YJ9 2,773 24,741 2,665 3.081 135 743 R 24.346 1.895 32.7 30,487 Use of Prem18e8 Rèceipts from Colla W&ldings and Funerats Pkn118noous 1,659 1,211 872 188 2.061 1.216 2.061 2,308 226 3.631 &675 3.000 1716 2,750 R¢p8irs to Ktsrkse YCSW GannothyTTU3t Salary 2024 WolfftillYCSW20241 pU1t Clalm 2025 d Recsipts P& K Grants Wafmspace erds Hut Receipts & Qutzlmls Totsl Recelpts 9.869 R 4,400 2,456 1695 9,607 8.039 2,456 2,695 R 9,607 29,818 33,870 4.351 64,873 34,897 2.5S 200 37,687 36.774 C¢Of Generating Funds G8féiHuUOlher Expenses 57 7.351 15,742 10,749 R 1&026 10.749 55,576 T(tsJ Pnents M960 Excess of Recei ov (1.090) 1.761 11.792 12A63 Transhrs b6tw•en Funds ¢kn- General P&KWarmspace 2024125 f>rt-General Café Conlribuktion to Electriiity 11650) 1.289 1,289 Excess of Roe8lpts over Paymts for Y•ar 1.761 7,853 11463
CARGILL4URRELTON PARISH CHURCH OF SCOTLAND ststement of Balan es At 31 December 2025 Unrestricted Funds Restricted Funds Total Funds Funds Funds 2025 2025 2025 2025 2024 dDe osit Balances Balances broughtforward 16,825 43.532 35,114 95,471 90,522 Movement in Year.- ExsS of Receipts ov8r (Payments) Baknces carried forward 2.849 19.674 1.761 48293 7,853 42.967 12,463 107,934 4,949 95,471 Hold thus... Bank Currenl Account Gulld Current Account Cash Held by Guild 19.674 19.674 765 13 16,825 899 13 13 C of S Investor3 Trugt Deposlt Fund Grnnt Account 44.515 17,439 25,528 61.954 25.528 59,316 18,418 19.674 42.967 107,934 95,471 estments at Mark Value 6,880 6,880 6,380 I,iJW unts in the GmK¢h Fund of the Chureh of SGotland Invest Tmst {cost- £500) The Accounts were approved by thè lfjrk SessIC on . For and on behaw of the lfjtk Sesston: {Rev. JIM Stewart) Inlerlm Mod¢ralor (Anne Bathr) Treasurer
CARGILL-BURRELTON PARISH CHURCH OF SCOTLAND Notes to 2025 AGGounts 1 Trustee Remuneration ndEx Lne Mltcheil ITnJstse) for her services as Church Organist r1Ved g salary of£2080.. The sum of£4400 was paid in wprect of PU1t su. ens 2 Movements In Funds At 1s1 January 2025 Tr4nsf•r At 31st Receipts between PaJTh8nts Dacèmber AICS 2025 nrestricted F (a) General Fund GgAJeral Fund Transfer Btheen AIC'S 16,825 33.870 34.960 15.735 3,939 19,674 3,939 3,939 34,960 33.870 (b) DeslqnateaT Funds Reserve Fund Hall Fund Guild Fund 40,858 1,762 912 43,532 1.816 79 2.456 4,351 42.674 1,841 778 45,293 2.590 2.590 Total Unrestricted Funds 21 3 939 37 550 Restricted Fun(ts Nancy Robertson Fabric Fund Grantlcafé AccJ)unt Transfer Beljveen AJVS TO Restrlclad Funds 16.696 18.418 743 29.075 17.439 25,528 18,026 3,939 Totsl Funds 95,471 039 55.576 107,934 Pu oses of Desi nated Funds Resorve Fund: this fund is available for meeffng anytype of congregational expendIre. Hall Fund: this fund ts for renovations. additsons or reptacements of the congregation's Halls. Guild Fund: this fund Is for the of C8rg11Urye1tQn Churth crfscolland Guild. Pu se of Restricted Fun Grnnt kcounL. This w8s opened 2018 for Gr8rts received and retention of Café Funds Café and Hut Funds IDesignate(l) are held in this alc. Nancy Robertson Fabric Fund.. this fund wa8 established bytestamentary settlement and its use is restricted to fabric expenditure. ctions for Third Parties SrA)tbsh ppY App CATH 2025 132 115 2024 Totsl 331
Notes to the 2025 Accounts Unrestricted Funds Restrlcted Total Fund Funds Total Funds Cont. Fund Funds 2025 2025 2025 2025 isofoff s and D atlons Gift Aid Donattons Open Plate & GIftd Small Donations Scheme Tax Rec¥)vered on Gift ld Donations Other Offerings and Donations 13.578 3,022 4,114 458 21.172 13,578 8,834 4,114 458 26.984 12,723 5.812 4,839 615 24741 5,812 isofpa arftable ActÈvitles (•) Payments Giwng to Grow Less: Stipend Endowllmenl AIIowdnce Less.. Atlowan¢tts Presby, Glebe,Vacancy 17.617 (3.173) 1.970 12,474 17.617 (3,173) 1,970 11474 20,391 {3,219) 9.608 7,564 Repairs to Manse anse Elecfri¢ity Minister Travel Presbytery Due5 Pulpit Suppty Organis( Gardener, aeaning. Payroll Serwces Fabric Repairs and Maintenance Heating and bghting Irtsurance Architect Fee Upkeep of Church Grounds Printing, Stationery, Photowing Collace Link Share Ministsfs TraYeI YCSW SaFary & Penslon nt Snds HublFareshare & Café Expenses 3.631 259 453 259 3.118 4,669 3,334 4,745 1637 4,745 2,637 1.911 1.911 1,791 1,716 100 100 1( 872 14.154 9.511 1.237 5,985 9.511 1,237 5,985 2.959 566 53,289 7,385 1.126 625 57.065 Guild Payments 34897 17.826 (b} Donations Gu51d and Other Projects 2,024 200 2.801 Offering Envelopes 34.960 2,590 18,026 $5,576 59.923 Congregalon do not pay dlrecty for the sttpend and related costs of Iheir ovm ministers. Ml congregations conlrfbule to the Naknal Stipend Fund {as part of their Giving to Grow Contrbutionsl bthich bears the costs of all mlnFSters sttpends and employe LX)TrfTibutN)ns for national insuranGe pension5 and housing & loans fund. Ministers Stipends are paid in accx)rdance wth the National Stipend ScaSe which ts lated to years of swi. For 2025 the rnirumum stipend was £32,433. maMum Stipend in the 5th and subsequent years of service £39,856. 10
CARGILL4URRELTON PARISH CHURCH OF SCOTLAND ndix to 2025 Accou FUNDS HELD FOR THE CONGREGATION BY THE CHURCH OF SCO D GENERAL TRUSTEES (1) CONSOLIDATED FABRIC FUND itsl Account Cre(lrf( Balances at 31 Dernber (at cost) IAarket Value of bafall8 at 31 December 373,010 393,982 373,010 391,208 Revenue Account Ba18nce at 1 January 18,488 4.339 Recelpts Ddend reived on Caprtal P£count 1rrtere9ta Dividents ReceNed 15.346 2.350 17.6S 6.509 8,066 14,575 Support eo*s {320) {426) ExGoss Roc•ipts 17,376 14,149 Balance at 31 Decembér 35,864 18A88 The Capital and Revenue Funds bè released to meet Congreg8tional fabr7c expenditure. upon the produclron of vouGhws to the G8nernl Twstoes. Any release of money from the &pitalFund requires Presbytery approval. (2) WOLFHILL ENDOWMENT FUND ndable Account Credfi Balan held al 31 Dec8mber (at cost) Market Value of balan at 31 December 13,506 12,510 The WolfftMIEndowment Fund is to provlds tr8nswrt hirgs for memb8rs in Wollhi71, IBv81 expensas fOrnistern or LOcUM ofCarylll-Burrelton Paiish Church, fabrAC expendAur8 and ofh8ragreedpu¢%8e$. 11