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 s￿s1on 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 chU￿b is admitsiste￿d 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, ex￿pt 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 respon￿￿le 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 Adb￿￿ts. 4
Baptisms and 5 Deaths.
Fund ltstslng
A Book Stall with Tombola was tak¢n by th¢ Church at th¢ Buutlton ma￿et on the Green in the
Sutnmer, another Tombola was held at the Chtistmas MarkcL The Charity Shop in Coupar Ang￿8 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 morn￿8 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 Tn￿t provided f(mding towards the S￿ary 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 COMM￿lty 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 chall￿ng injuries st￿tained 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) alcoura￿llg 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 ch￿lty accountin& is an unrestricted
fond), the CIll￿Ch 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 Galln￿hY
Tn￿t 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 n￿et Fabric Costs. This fimd has incr￿e4 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 w￿e trn￿erred to meetYCDW salary as suffiGi¢nt fi￿dS wer¢ h¢ldwithin th¢ General & Grant
accounts.
The independently eXaMin￿j 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 Chll￿h of Scotland in 2007. They are also
respoDfjibl¢ for Saf¢gL￿r￿n8 the assets of the Church aud tak¢ reason￿le 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 tn￿teeS 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
LlYgri￿s and Donalions
Fu￿1raisIng 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 pU￿1t 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 P￿nents
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.-
Ex￿sS 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
L￿ne Mltcheil ITnJstse) for her services as Church Organist r￿1Ved g salary of£2080..
The sum of£4400 was paid in wprect of PU￿1t 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 expendI￿re.
Hall Fund: this fund ts for renovations. additsons or reptacements of the congregation's Halls.
Guild Fund: this fund Is for the of C8rg11￿Urye1tQn 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 p￿pY 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 & GIft￿d Small Donations Scheme
Tax Rec¥)vered on Gift l￿d 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 S￿nds
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. ma￿Mum 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 D￿ernber (at cost)
IAarket Value of bafall￿8 at 31 December
373,010
393,982
373,010
391,208
Revenue Account
Ba18nce at 1 January
18,488
4.339
Recelpts
D￿dend re￿ived 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 fOr￿nistern or
LOcUM￿ ofCarylll-Burrelton Paiish Church, fabrAC expendAur8 and ofh8ragreedpu￿¢%8e$.
11