The Church of Scotland
COLLACE CHURCH OF SCOTLAND
TRUSTEES, REPORT
and
ACCOUNTS
2025
Scottish Charity Number: SC 009031
Congregation Number: 281648

COLLACE CHURCH OF SCOTLAND
Reference and Administrative Information
Charity Name:
Collace Parish Church
Charity Registration Number..
SC 009031
Congregation Reference Number..
281648
Contact Address:
l O, Mercat Green
Kinrossie
l)erth
Perthshire
PH2 6HT
Trustees
Klrk Session
Mrs. Marion Bickerstaffe
Mrs. Susan Gray
Miss Elizabeth Miller
Mr. Andrew Penny
Mrs. Christina Penny (retired February, 2025)
Mrs. Florence PTOCtor
Con
ational Board
Mr. Kevin Biekerstaffe
Mrs. Jacquie Clow
Mr. Robert McGowan
Mr. Kenneth Miller
Mrs. Jeanie Patterson
Minisler..
Revd. Jim Stewart, Interim Moderator
Principal Office-bearers
Session Clerk..
Mr Andrew Penny
Miss Elizabeth Miller
Clerk to the Board:
Church Treasurer:
Mrs. Florence Proctor
Gift Aid Co-ordinator:
Mrs. Florence Proctor
lodependent Examiner
Dr. C. Burnett Lunan
Little Newhall
Kinrossie
PERTH PH2 6HP
Bankers
Bank of Scotland, 51 High Street, Blairgowrie, Perthshire PHIO 6DA

COLLACE CHURCH OF SCOTLAND
Trustees, Annual Report
Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the ternis of the Model Deed of Constitution of the Church of
Scotland.
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
lo the management affairs of the Church, to become members of the Board. Board Members are then appointed at
the Stated Annual Meeting and serve for a period of thre¢ years, after which they must seek re-election at the next
Stated Annual Meeting.
Organigational Structure
Colla¢e Church is linked with Cargill-Burrelton Church.
The Congregational Board of Collace Church is chaired by the rninister or an elected Board member and meets 3
or 4 times in a year. Certain responsibilities are delegated to the Finance Comrnittee and the Property Committee
as appropriate. The Kirk Session, which meets 3 times a year. is responsiblc for spiritual affairs within the Church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Refonned in tradition and Presbyterian in polity. It exists to
glorify God and to work for the advancement of ChTiSt's Kingdom throughout the world. As a nationd 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 ministy. It co-operates with other Churches in various ecumenical bodies in
Scotland and beyond. The service of worship is nomially every Sunday morning at 11:15am.
Achievements and Performance
Retirin
collections durin
ear were taken for.. l. CrossReach, including to Perth Prison Visitor Support &
Advice Centre, by way of Christmas gifts of ¢olouring books and pencils. 2. Churches Action for the Homeless
in Perth (CATH) with Products, Produce and funds. 3. Remembrance Sunday for Poppy Scotland.
4. Childrens, Hospices Across Scotland (CHAS) and Pennies for CHAS. 5. Christian Aid and Stamp Appeal.

Year ended 31 December 2025
Kirk Session
th
The Kirk Session met on 13 February and 16 February 2025. Mrs. Christina Penny retired from active duties as
an elder by letter on 12 February, 2025 and was shortly thereafter presented with a Long Service certifieate for
35 years, service by the Interim Moderator, Revd. Jim Stewart. On 24 April 2025 the Kirk Session met with
memb¢rs of Perth Presbytery Planning Committee. Rev Alan Wilson and Rev Kar¢n Fenwick who said that a new
plan was proposed in that Collace would forni a union with Cargill-Burrelton and then link with Coupar Angus
and Bendochy parishes that would also unite. This new proposal would justify a full-time ministerial position
although Collace will still close. Rev Karlien Becker closed th¢ meeting by saying the grac¢ in Afrikans.
The Kirk Session met on 23, October 2025 and up to 3 members were cited to attend the Presbytery meeting
of I, November 2025. Two of us attended and learned that Kinclaven church members would also unit¢ with
Collace and Cargill-Burrelton with parish groupings proposed for th¢ outlying villages of Balbeggie and
Guildtown. We were inforn]ed that Collace church would remain open until the union takes place.
Communion services were held on 16 March, 22. June and 7, Deceinber when Rev Sandy Stoddart conducted
the service, having previously joined the ministerial team. Rev Richard Frazer led a pilgrimage group of
Americans to Collace Church on 2. April. A joint service of 9 Lessons and Carols was held on 14 December.
Our Christmas day service was led by two of our elders from Collace and was attended by members from Cargill-
Burrelton. Services at the end of each month are held alternately in Collac¢ one month and Cargill-Burrelton the
next. There was one baptism in the Church on 20 July 2025. One member was removed by death during the year.
The year ended with 90 members on the church roll.
Financial Review
The Church's General Fund, which records unrestricted in¢ome and expenditure, had a surplus of £546 in 2025.
The Church's main source of income is the offerings of member5.
General Fund offerings decreased from £9,121 in 2024 to £8,722 in 2025, a decrease of £399. Of this, £7,134
(82 % ) came by way of Gift Aid giving (which included tax recovered of £1,733). At 31 st December 2025, 13
members were giving by the tax efficient m¢thod of Gift Aid. W¢ stilL currently benefit from tax relief at 250/0 and
are able to recover tsx on small donations received in the Open Plate collection.
Other Sources of general income, which totalled £946 in 2025. were lower than in 2024 (£995).
General Fund expenditure in 2025 totalled £11,822 an increase of £3,382 on the 2024 total of £8440. We no
longer receive a vacancy aIlowance, but Ministerial Supply costs are reimbursed. A transfer of £2,000 was made
from th¢ Glebe Fund towards the Giving to Go contribution.
The credit balance of the General Fund at 31 sl December 2025 was £19,738 with a further £7,483 being held in
investments by the Church of Scotland.
During the year regular maintenance of the Church building was carried out at a total cost of £330.
The General Fund budget for 2026 shows a projected deficit of £3,886, which includes the allocation of £1,000 for
repairs and maintenance of the Church building.
In addition to the General Fund, the Church has a number of designated fuDd$, which had an excess of payments
over Teceipts of £125 in 2025. A designated fund is a fund which has been set aside by the Church for a specific
pU￿oSe but there is the option at a ￿tUre date to reverse the designation and use the fLmd for any purpose of the
Church. The tolal bank balances of the various designated funds at 3 1st December 2025 was £8,253, with a
further £1 0,114 held in investments by the Church of Scotland and £5000 in a National Savings Bond.

Trustees, Annual Report (continued)
Year ended 31 December 2025
The Church also has a number of restricted funds. which can only be used for specified purposes. These had a
deficit of receipts ov¢r payments and iransfers of £606 in 2025.
The total bank balances of the various restrict¢d ￿ndS at 3 1st December 2025 was £10,855.
The detailed Account5 for 2025 are to be found on pages 6 to I l and the General Fund Budget is to be found on
page 12 of this report.
Financial Review (continued)
Reserves Policy
The Church's total funds amounted to £38.846 at 31 st December 2025, plus investments of £17,020 and £13,136
in Church of Scotland Central Funds (s¢e Appendix page l O).
The maintenance of old buildings can be extremely expensive and in view of uncertainty over future fabric costs
for the church, the trustees deem the level of Teserves to be appropriate to the likely needs of the congregation.
Statement of Trustees, Responsibilities
The members of the Kirk Session / Congregational Board must prepare financtal 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 I Congregational Board are responsible for keeping proper accounting records which 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 Assen]bly of the Church of
Scodand 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.
Approved by the Trustees and signed on their behalf,
Andrew Penny
Session Clerk
Date.. 02 2026

COLLACE CHURCH OF SCOTLAND
SC 009031
Report of the Independent Examiner
Independent Examiner's Report to th¢ Trustees of Collaee Cburch of Scotland
I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 6 to I l.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terns of the
Chartties and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The ¢harity trnst¢es consider that the audit requirement of Regulation l O(l) (d) of the 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 I l of th¢ Charities Accounts (Scotland) Regulations
2006. An examination includes a review of the accounting records kept by the charity and a cornparison of the
account5 presented with those records. It also includes consideration of any unusual it¢ms 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 tn 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 accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006
Accounts Regulations have not been met. or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
to be reached.
Name..
Address:
Little N¢whall
Kinrossie
PERTH
PH2 6HP
Date:
7&¢eA. 2026

Recel ts
dPa
cc
nt
ear ende
q Dece
er 202
strlctod F
Genaral
und
Doslgnated R•strlcted
und8
Fund
Total
Total
Nots 2025
2026
2025
2025
2024
Roc•1 t8
Donallon8
FundraislnglLeggcle8
Glebe Inoome
Investment Income
Reimbursement of Supply Costs
Transfer from CFF Revonue Account
8.722
8,722
205
2,800
9,121
215
1,718
995
205
2800
946
700
700
7.900
19.949
500
408
20
10,368
205
2800
Weddings and Funeral$
Huddle Recalpt8
Flower Fund
13,373
209
209
Total Racolpts
10.368
205
3,009
13.582
20.877
•n
Charitable Activities
Cost of Generallng Funds
11.822
330
1,615
13,767
18,384
Totsl Payments
330
Excess {Deficiency} of Recolpls
over Payments bèfore Transfers
(1,454)
{126)
1.394
11861
2,493
Transfers between Fund8
2.000
(2,0001
xcess
nc
over Paymonts for the Yèar
548
125
606
186
2493

te
en
em
er2
Restrlcted
Total
Unrestrictsd Funds
General
D8signated
Bank and Deposrfc Balances
Balances brought forward
19,193
8,378
11,461
39,032
36,539
Movement in Year
2.000
12,000)
Excess (Deficiency) of Receipts
ear
11,4541
11251
1,394
-186
2,493
Balances carried fO￿ard
q9,738
8,253
10.855
38,846
39,032
Investments at Market Value
10,114
10,114
7,4B3
17,597
11,470 units in the Growth Fund of the Chur¢h of Scotland Investors Trust (Cost - £8251
These units are held forthe Conlingency Fund
657 units in the Incorne Fund of the Church Of Scotland Investors Trust (cost £7995.69)
Thes& units are helrl forth8 General Fund
9,379
7,266
16,
7,483
The Accounts were approved by the Kirk Session and Congregational Board on
Lp IrfA¥Wf, aaL
For and on behalf of the Kirk Session and Congregational Board
Session Clerk Andrew Penny
Treasurer
Florence Proctor

Notss to the Accoun
steè
munaratlo
en8
Related Part Transactlons
No trustee rec&lved remunerallon or expenses from the Congregatlon.
See Nole 6 regarding the minislevs stlpend.
ove
nt8 In F nd8
1 Janua
2025
At 31 Decgmber
2025
Receipts
Payments Tran8fèr8
Unrestrlcted Funds
lal Gengral Fund
19,193
10,368
11,822
2,000
19,738
{bl D￿Ignated Funds
Fabri¢ Fund
Conting6ney Fund
Fund Raising Fund
399
6,500
1.479
8,378
330
6,500
1,684
8,253
205
205
330
Total Unre$trlct¥d Fund$
27,571
10,573
12.152
2,000
27,991
Regtrfcted
Glébe Fund
Flowèr Fund
Outreach Fund
Huddle Fund
Total Re8trlet8d Funds
und
2800
395
12,000)
7,849
21
1.932
1,053
10,855
21
1.982
2,014
11.461
50
1170
209
3,009
2.000
Total Funds
13.767
oses of Desl
natèd Fund
Fabri¢ Fund.. this fund Is available for repalrs, maintenance and improvements to Collace Church.
Contlngancy Fund.. this is a reservo fund sel aside for meetlng any type of Congregallonal expendllure.
Of which £5000 is held in Natlonal Savings bonds and £1500 in Church of Scotland Investors Fund
Fund Ralslng Fund- Ihls fund receives the proceeds of fund ralslng aclivilles
ond Is avallable for meets'ng any type of congregational expenditure.
ur
esof
08tricted Funds
Gleb• Fund.. the in¢ome of this fund Is used, via the Church of Scotland General TTU8tee$,
for meeting parl of the cost of the minister's stipend.
Flower Fund.. thi8 fund is avallable for providlng flowers in the Church at services of worshlp.
Outreach Fund .. This fund is to provide outreach in the area.
Huddle Fund Thls fund Is to run th8 Huddle Community Café.
A Parliclpatory BLfdgellng Award of £1790 was received from P&KC in 2018 to help with the startlng costs.
Durfng 2025 the Huddle Commlttee decided that the Cafe was no longer appropriate for the community.
Prot118 Wgre donated to charlty and sufficient funds retained to start a similar venture In future.

thèA
R•8trICt￿ Total
Total
Fun(ts
6trScted Funds
Gengral Daglgnatsd
2025
2026
2028
2025
3 Anal
cèlva
Glft Ald Donattons
Open Plato Offerfngs
Donaiions
TBX recrwètsd on GIftAd Donatlons
Total Offvrlngs
5,401
1,266
322
1.733
8722
5493
1300
1268
322
1733
8722
1687
9121
(¥) Payments
GlvSng to Grow Contrlbutlon
Le88: Silpènd Endowment Income
L￿8.. Gleba Incorne
Less.. Vacancy Altowanca
8,091
8,091
11.1101
13961
7,148
11.1261
1395)
.37
2.251
347
13951
6.588
323
273
800
Prèsbytery Du08
Mlnl$loff¥ Expens98
Pulplt Suppjy
Otharstafflng Co¥ts
Fabric Rèpairs and maInt￿On¢8
Heallng arKI UghUng
Insurance
Messy Church and Blble Prlz•
Remllted lo Gen8rAI TNsteas lor Stlpgnd
Olher Expensa$
Huddle Expan898
Flower Payments
323
273
1908
330
330
1.016
2.083
50
1.016
2,083
1,149
50
395
151
3g5
143
412
147
147
1.170
1,170
11,822
330
C08t of Gènerailng Funds
1,615
13.767
18.384
330
CongregaUon8 do not pay dlractly for the $llpend and related c08ts of thetr own rnlnlsleT. All congregallons
eontrlbule to the Natlonal s￿pand Fund {a$ part of thalr Giving to Grow contrlbidionl, whlch ￿al$ the eosi¥
of oll rrfni3lers' sllpends and employerfB contributions for nallonal In$urane&, pan81on and Houstng & Loan
Fund. Minlsters, sbpend8 are pald In accordancè wSlh the Nallonal Stlpènd Scalg, whith16 rdaled lo yéarB
of $ervlce. For 2025, the mln5rnum stipgnd was £32.433 8nd tho rnaJlrrnJm 8Upand fjn tha fillh and
8ubsaqu8nl y88rs of s8Nlco} was £39,858.
on
rtla
2025
Poppy Appeal
52
Cro88reach
CHAS
Calh's Kitchen
Chri8tlan Ajd
2024
70
283
179
175
125
876
1,000
1424

APPENDIX
ABRIC
ND HELD ON BEHALF OF THE CONGREGATIO
THE CHURCH OF
COTLAND GENERAL TRUSTEES
2025
2024
CAPITAL ACCOUNT
Cr&dlt 8alanc8 at l January and 31 Decemb¢r lal Gosl)
(represented by to. 775 shares In Ihe Church of SGolland Consol￿￿ted Fabrtc
Fuild, having a marl(ot value at 31 D8¢ember 2025 of £17.020. 19
REVENUE ACCOUNT
Income
Divldend r&¢gfved on Capll21 Account
Interest recelvgd on Revenue Account
396
713
627
936
1,563
18.773
17,9001
1891
Crodlt Balanc• at 1 January
Insuran￿ and Repairs
Admln Costs
Credlt 8alance at 31 D¢comber
1,109
12,347
13201
13.136
TEMPORARY FUMD
Valuation Report (Propety Sales)
Note
Th8 General Trustegs agregd In Mamh 1981 that th6 free proGeeds of sale of fhe Manse of the former Uniled
Freg ChurGh CongTrg8llon at Kinrossle and of the formor Collace Mense should be am81gamaled lo forni a
Fabric Fund lor the ecclgslaslical buildings of the Parish of Coll8Ge, including Ihe Congrggalion's share of the
M8n88 8t Burrnllon.
12,700}
Both the C8pil81 and Rgvenue Funds c8n be r818as8d to meet Congipg8llonal fabric expendilurg, upon the
produGlion of vouchers fo Ihg General Trusle&s. Any raleasg of money from the Capllal Fund requires
Pftsbytery approval.
OUTREACH FUND
2025
2024
Expendlture
Messy Church and Blble Prlzè
Total
Excgss Incomè (Expandlturel
Crèdlt Bslance at.1 January
Credlt Balanoe at 31 Dec8mbor
50
50
50
,98
151
151
151
33
HUDDLE FUND
Income
Credlt Balance al 1 January
Float brought fvld
Taklng$
Total
Expendlture
Running Expense8
Capital Expenses Ilncl. Tent)
Donations lo Charlty
Float carrled
2025
2,024
2,014
20
382
2,416
2,018
20
548
2,585
193
170
1,000
140
272
140
20
572
Crgdlt Balanc9 at 34 Decombgr
1.363

LOCATION ot FUNDS held by COLLACE PARISH CHURCH on 31st Dec 2025
2025
12,253
2,778
9,301
5,000
1,500
7,996
21
2024
12725
2610
9180
sooo
1500
7996
21
Bank of Scotland
Virgln Money
Barclay's Bank
National Savings
C of Scot Investors Fund
C of S Income Fund
Flower Fund
38,846
li