The Church of Scotland Kinnollll Parish Church, Perth RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEIVIBER 2025 Charity No: SC 007509 Congregational No: 281675 KINNOULL PARISH CHURCH OF SCOTLAND, PERTH TRUSTEES, ANNUAL REPORT Year ended 31 December 2025 Reference and Administrative Informatlon Charity Details Charity name.. Address of congregation: Charity ReBlStratlon Number: Congregational Reference Number: Contact Address.. Kinnoull Parish Church of Scotland. Perth Dundee Road, Perth SC007509 281675 Klnnoull Kirk Session K Gall, 7 Fernhill Rd., Perth PH2 7BE Trustees Within the Church of Scotland, the persons having the general control and management of the administration of the Church are the members of the Kirk Session, including the Minister, and during the year these were.. Mrs F Alexander Mr l Alexander Mr K Alexander Mr D Ballantine Mrs M Borland Stroyan Mr H Brown Mrs S Fletcher Mr K Gall Mr S Galloway Mrs A Griffiths Mr M Hawkins Mrs M Imrie Mrs F Patterson Mrs H Ramsay Mr B Renfrew Mrj Rivett Mr5 S Robertson Mr H Wark Mrsj Wark Mr G Watson Mr P Whitham Mrs A William5011 Mr Dwiseman Fl Mr M Cameron Mrs J Coull Mrs J Cousland Miss E Craig Mr E Drysdale Mr l Mccully Mrs M McGregor Mr W McLaren Mrs S Mclntosh Mrw Monks Mrs J Naysmith Mr A Imrie retired from the Kirk Session on 25 October 2025. Mr P Whitham was appointed to the Kirk Session on 20 April 2025 Church Treasurer". Mr K Gall Session Clerk: Mr Douglas Wiseman Minister: Rev Graham Crawford Independent Examiner Charles Carnegie 19 Lady Nairne Drive Perth PHI IRF Bankers Bank of Scotland, 10-16 King Edward Street Perth PHI 5UT KINNOULL PARISH CHURCH OF SCOTLAND, PERTH Trustees, Annual Report ltt•ntinuedl Year ended 31 December 2025 Structure Governance and Mana ement Governing Document The Church is administered in accordance with the terms of the Quoad Omnia Constitution. Retruitment and Appointment of Tru5tee5 Members of the Kirk Session are the Charity Trustees. The Kirk Session members are Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and Skills. Organisational Structure The Kirk Session is chaired by the Moderator and meets 6 times a year. The Kirk Session is responsible for both the spiritual and temporal affairs within the Church. Certain responsibilities are delegated to Committees, SL*ch as the Finance and Property Committees, but all these Committees report directly to the Kirk Session. Objectives and Activitles The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exist5 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 reli8ion 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. The function of the Church is to draw people together in the worship of God, to extend His care and love in the community in mission and pastoral work. It is a condition of membership that a person requires to be admitted on profession of faith, and membership is a requirement for participation in the Courts of the Church. However, worship is open to all, as is the provision of pastoral support and inclusion in Church -based community activities. The Church of Scotland has an 'open' Coffimunion Table to members of any branch of the Church or individual and is not restricted to members. KINNOULL PARISH CHURCH OF SCOTLAND, PERTH Trustees, Annual Report {continued) Year ended 31 December 2025 The purposes of the Church are: to offer Christian worship, fellowship, instruction, mission and seNice to work for the advancement of the Kingdom of God throu8hout the world to bring the ordinances of religion to the people within its Parish. In order to fulfil these objectives Kinnoull Church has a number of local activities including.. Sunday morning worship, Sunday Club for children, Crèche facilities for the very young, Cafe Church Messy Church Prayer Group, Guild, Thursday Fellowship Club, Transport for the elderly, Perth Food Bank activities, Blether Buddie5, Book Club, 2 Chat and Chew groups, Music Group , Ladies. group and Men's group, Walking Broup and Messy Play for mothers and toddlers. Uniformed organisations for boys and girls.. Anchors, Junior, Company and Senior Sertions of the Boys, Brigade and Girls Association. Hosting uniformed orEanisations for girls.. Rainbows, Brownies and Gijides. Youth work and school outreach which has been funded by the Church. Work with the physically disabled from Upper Springland through Faith & Light and providing facllities for them within the Church resulting in an increase in regular worshippers. Ach5evements and Perfomiance The Church is in a healthy state both spiritually and financially and contributes to the general work of the Church of Scotland and the World Mission Council. It has well maintained Church properties. It brings spirltual care and befriending support to sheltered and residential accommodation in the Parish as well as to individuals, as well as organising social events oper) to, and supported by, the local community. The broadcasting of the Services (live streaming) is available through the Website and this also offers a "watch-again. feature during the week. As more and more people returned in person to "normal. Church Services, the number who are watching online has correspondingly decreased but there are still some 40 or so doing so. During the week the facilities are very well used. There are Church run groups for mothers and toddlers called Messy Play on two mornings. and a variety of morninE and afternoon activities for the community including Blether Buddies, Thursday Club, a book club, a singing group and a chair based exercise group. In the evenings there are two youth groups, as well as Rainbows, Brownies, and Guides, a very healthy Boys Brigade and Girls Association involving many of the young people in the community and study and prayer groups. We also make use of Zoom for some evening actlvities. KINNOULL PARISH CHURCH OF SCOTLAND, PERTH Trustees, Annual Report Icontinuedl Year ended 31 DeCeM￿r 2025 As a result of the economic situation it was decided in 2024 to combine with the local Community Council to provide opportunities on Tuesdays and Fridays for local people to come into our warm halls for soup ?nd a chat. This was distontinued about Easter 2025 as the service was not being used to its full potential. Vicky Goodwin has succeeded Matthew Webster as our part-time Youth worker la joint venture with the YMCA in Perthl, and has continued our involvement thmughout the year with some 32 young people. Her work has expanded and now includes the Messy Church and Cafe Church which some of the families attend. During 2024, the Presbytery finalised it5 Presbytery Plan and confirmed in early 2025 that we are to remain a Single Charge but with a reduced Ministry Allocation of 0.5 FTE lonly effective when Rev G Crawford demits office) and after an extensive audit of our facilities by the congregation, we have now been permitted to retain both our buildings for the foreseeable future. Members on Communion Roll at 31 December 2025.. 32112024.. 3251 New Members.. 512024.'71 Financlal Review Monthly and weekly Offerings are our principal source of regular income. In 2025 the total unrestricted donations received amounted to £64,74912024 £65,848) which comprised of Gift Aid Donations £46,22712024 - £30,246), Offering Plate £4,86112024- £4,014), non Gift Aid Donations £4.835 12024 £9,886) and Tax Recovered on Gift Aid of £6,470 12024 £18,907). £2,356 12024 £2,795) other donations were also received. The donations include an exceptional anonymous donation of £10,000. The Church has several restricted funds, the main one being Friends of Kinnoull. The total restricted donations received during the year amounted to £53,57912024- £8,308). These include exceptional anonymous donations totalling £40,0(K). The Unrestricted Funds show an operational surplus of £17,21012024- £11,071) before transfers. This includes the £10,000 anonymous donation and also £9,681 raised during a fundraising season held during the year. Restricted Funds show a surplus of £29,83212024- £7,923) before transfers. The consolidated surplus was therefore £47,04212024 - £18,994). During the year, financial support has been very gratefulfy received from The Gannochy Trust and also The National Lottery for our youth work.. principally Messy Play on Tuesdays and Fridays and the Youth Clubs on Mondays. This, together with the funding received from The National Lottery in the previously year has greatly assisted in the provision of this service. Areas of Financial Concern There are currently no areas of financial concern. KINNOULL PARISH CHURCH OF SCOTLAND, PERTH Trustees, Annual Report Icontinuedl Year ended 31 December 2025 Reserves Policy It is the Trustees, policy to aim to hold reserves of approximately 9 months unrestricted expenditure. Currently this would equate to approximately £60,000. At the year end, the Church held unrestricted reserves of £96,16712024- £67,808) which is in excess of the reserves policy by approximately £36,000. The Kirk Session however considers it prudent to allow for a minimum of a further year of support to the Youth Work which has been committed to by way of a service agreement with Perth YMCA which contains 3 6-month break clause. The Kirk Session also anticipates there will be an unrestricted deficit for 2026. It is therefore considered that the reserves figure of £96,167 is appropriate in the circumstances. STATEMENT OF TRUSTEES, RESPONSIBILITIES The law applicable to Charitie5 in Scotland requires the Charity Trustee5 to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charity and the incomin8 resources, and application of resources, of the Charity for that period. In preparing the financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently: observe the method5 and principles in the applicable Charities SORP,. make judgements and estimates that are reasonable and prudent,. • state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departure5 disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operational experience. The Trustee5 are responsible for keeplng proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulatlons 2006 las amendedl. They are also responsible for safeguardirkg the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Douglas Wiseman Session Clerk KINNOULL PARISH CHURCH OF SCOTLAND, PERTH INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF KINNOULL PARISH CHURCH OF SCOTLAND PERTH I report on the Accounts of the Charity for the year ended 31 December 2025 which are set out on pa8es 7 to 12 attached. Respertive Responslbilities 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 (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amended). The Charity Trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the Accounts under Section 4411) Icl of the Act and to state whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2(K)6 las amendedl. An examination includes a review of the accounting records kept bv 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 procedure5 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 glven by the accounts. Independent Examiner's Ststement In the course of my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any materi31 respect the requirements.. to keep accounting records in accordance with Section 44llllal of the 2Cx)5 Act and Regulation 4 of the 2CK)6 Accounts Regulations las amended). and to prepare Accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations las amended) have not been met, or to whith, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to lje reached. Signed.. Independent Examiner Date.. 291312 Kinnoull Parish Chureh Recei ts and Pa ments Aeoount Year ended 31 Dec¢mber 2025 UnrcslJ'tLIL'd IIL%lritlLd Funds Tr)tttl 2024 Recei Donnt10115 Nvle 64,749 5)2 i3,579 8,71? 62,291 74,156 d12.483 16,639 1.050 3.546 19.306 ),?64 127,i92 1.400 Bank dLpv5il ililuL%I Oilier incomc consolidfi￿￿ flE bi'iL fund 1.400 3.2¥1 442 16,72) 77.?92 149.440 9,6R 10.403 Renlnl gf premi%e Sale ofinvesiin¢iJis Tot81 Recei t$ 4233 13,914 10,40.3 12.833 5,OIM l i8,378 97,376 76,38 173.757 ments Cos1% ol'8Lnerdliiig luRds 80,166 46,549 139.384 Purch￿ ol-invL'sliiieni$ Total Pa meRts 8Q,166 4fj.549 139,384 EYe¢&5 of Receipts IPilylii¢itl¥l for Ilic ytar. over 17,210 29,832 417,042 18,994 Tr£insfers beiiveen fund& Sui'plkn$ I Itleficitl foryeAr ?9.832 47,04? Kinn(h￿l1 Pfirisli Church st￿lternent of Bi< lances At 31 De¢¢mber 201S Uui.c51ricl￿ I1￿{1je1Q rI￿ndS 2014 Ba￿1( J¢ osit bglaiic Bunk & dipoèil bii54iiv¢s Brousht forivard 62,279 43,285 Mov¢mcnt in ytAr'. Surplus I Ideficill $hoiyn rLiCQiPts Dnd 7.042 18. COrr￿j fi>nvJrd 91.323 109.321 61.279 InvcJltneEits ai market valuc 2025 2D 20.135 24.796 24.796 2s.oty 2,449 77.057 Incol￿fIl￿d 28.￿9 27285 2.i7U 73.S76 2,449 ToiAI i11￿117¢￿ts 74.608 Cosi rtrfinvcs1111CJILS 7.757 2.512 70,269 Assets Oifl RLCL'IYiibli' WLL'k-ly orr¢FIiiBS io ITL. b11 lik'ed 8.372 5i5 8.907 1,650 8.37? 5>5 %.9V7 PthYiTKa1￿ r¢collwiioiis for Iliird pnrlKs 17001 {3.037) crcdilurs The act4)iinls wei'¢ appi'ov¢d by Llic Kil& Sessioii on 17 4)Lé Foi. and on bch4111'01'ihe Kii'L SL8sion Scssioll Cl¢Yk Ti'casurer Kynnfjijll Pffjll'ish Churcli YoAr dod 31 Dcctmboi. 1025 l. Try￿1￿. Railun￿l.￿lI(￿ R￿IllIc￿ P9riy TrA115aclioilS -￿11 I'rtssIe￿ ieLciveil rLlimburseMcni o1'exr￿17stS incur￿￿ Ids111in&r £? 646. InaddilioTr. MrsJillion Coull Council iasond ivllier rn1￿ ofE4,303 i1￿re piid for rhe ￿{an￿d￿ringIhC yeor. NooilKrTriisiu' Or o P￿r￿M rcknlcd ion'lrirAi'¢ hi1d8ilj'pEr.￿)￿l In1er￿1 in inycnntnci tt Irtn￿¢t1￿1￿nIerL.J inloby Illi rhii rily. Ai31 tk 2025 Rcwipis YinenL% Dr1los&￿k's NdtmDri&l Tablcl 332 i.o( 68 Miond fvlrsjohnswn l-,l0i￿rr￿ rrielldsol'f*oEni¥ rricnd501'Ph[￿n1.k- ?0?51?6 9? io.ooo (10.￿0) -w,000 4.567 X.287 10,th)o 535 l J32 Ificndsof¥kneniy Wixt¢rRetrcut Mcs5y l>loy SLs5iDniil WorKLf 4,99? ?6.979 7,536 30.Mg ¥08 11.8fA)) 17.9401 3!,453 777 7ThuR￿l￿Y C]Iibl.'und • 679 992 5.875 4,000 Web5ilc fund 4.0 76JSI {46.5491 nrc 217 r.un 550 97.3é4 7ag 47.376 7,998 l73.757 *'rhos¢ funds cu¢h opcrwc sc￿r￿tE baiTk LD111115 noi undBr Ilic dirQci conirol ofihc TrcilSurLY nr fin'.In#' Te&m nvr ￿L'r¢ Ilicsc fiinds KinnouRI Parish Chui'cli Notts to thc Accounts continued Year cniled 31 DcrLinber 202) 2. Sta(ei￿ent of Bal#nccs (coiitiiiue(l) Purpose5 of Funds Puri10s￿ of Uiai'esti'icted Congrtg#tioiilll f4 lljid riiii(15 not I'CqUllLd Foi. day lo day 01)¢ration5 to iii¢cl R¢￿1Ve$ policy. Fuii(I OIi-IT(iinbi mainlenance ofoiB#lll- 11icludLd ii) Main Aceouiil. Genei'AI li Funds hcld lor Gciier&l l)Ii4)(>.%&%. Pui'posos of Rcstricttd f4 iinds DI. HO¥51￿ ck'¥l IqLmofiHI Tablct Upkc¢p of lainily burial plol iii Ili¢ old ¢cinLlteiy. Bowe￿1ve1[ f41inily fsurÈi1 Gi'ollnil Mt. & fvqrs Jolinston Flowty f4uJiil 'I'o proiride llo%vci'.s on th¢ lilst Sunday in Januaiy tra¢li v¢ai'. Fritftds of Plioetiix To l#Lililate Youth Work in Ilie ¢l)ui-cli ai)d parisli. A gi'(Inl I'roiTri TIIL N(ili()n&il LoiiLr)' was i-eceived L￿IltrIbute tD%V41I￿5 th¢ ¢ost5 ora youili i¥orkcr r(7r ?025 and 2026. Fi'ieiiils Trf Inniciiis'. Mcssy Vltty S¢ssl(bJ)al WoJ'lc¢r FLindin8 IL"c¢ii'ed Ii'um TIIL GannE?Lli) -frubL io covLr Lhc costs to devcloi) aiid in%pirc childrcn and )'oung i)ei)ple IliiDiigh rLInnin&￿ d< ￿lL55¥ Play giDup. ChHt Hiid Cheiy Funding received to covei. Ihc costs oFpiKJI(iding facililicb lor i)eople t(Tr Ineei &iid i)rovide ILinch. 1'l1i.q is a I'und lu i)rovide nc)weib for display dui'iiis sei'viccs ofworsliip. Funds held by Ilie fjiiild bdriy oul IhLii' aLlii'ilius. Thur'sday Cliib Fuiid ruiids lield by the'l'hiii'4(lay Club Io L41riy out Iheii. 2clivilie*. Mcssy l)liiy SesSiOll49I Worliei. runds l?eld 10 I'un Ilie Messy Play w'oui) iyiihiii the cliiiiLh. Websitt Deyelopmciit Fundin8 ItCLtVLd iu dLYLlop the e.%isting website fo the chiirch. 10 l%ts nl'geiiL'IAting furtds KTnnoull Pari511 Cliur£h cfftre 202) Z02£ i&487 36.487 36.659 Pt¢sbyl¢ry dile5 Mini￿ryc¥p0llseS i.wo 6.631 .638 T¢lGphoiiL aiid brwdbwid Yauili wsrk'er- YMCA yO￿lI1 14brk'or- fflhor 1.3i5 4,8)8 4,03? Organisls. fc ?33 4.075 J.444 1.556 i.￿0 972 4.303 4.30i EouipmcDI 3?) 550 2.036 >50 i50 &kpens¢'5 872 064 riNvcr r.und CXFCIiSCS 064 2.500 1¢555 Pkny CXPtsiSeS ?38 630 697 Lif¢ ￿rtJ Work Bmkkeepiftg [￿ 630 97 750 7)() ahk- ehRr8cs Pmf¢s%ional fcos (Xlts ¢kpenses 37 7,94D 300 46.%49 7.940 3.8?7 80.160 Indepcndeni c¥aminLY'S lees Othci. pn)'nitot Purcli&sL' ofinYESllnLlllS 1024 2.536 -%0 306 ?46 Etsriiiqunk'e AP￿21 ?.7X? 2.568 12