NCLAVEN CHURCH OF SCOTLAND Trustees Report and Accounts For the year ended 31 December 2025 Congregational Reference Number 271618 Charity Number SC009251
Kinclaven Church of Scotland Report of the Trustees for the year ended 31 December 2025 Reference and Administrative Information Charitv Name: Kinclaven Church of Scotland Charity Registration Number". SC009251 Congregation Reference Number: ?71618 Contact Address". Lunle& sid1a. Road. Rattray. PHIO 7DB TRUSTEES: Rev Flarry Mowbra}. Mrs Audre). Aii"burn. Mr William Buick. Mrs Janet Coyle. Mrs Jane Ferguson. Mrs Valerie Gordon (to 3111 ?ni). Mrs Maureen Mowbray. Mrs Elizabeth Ridsdale. Mr James Siratton. Mrs Irene Tait. Mrs Kathryn Webster. Mr Brian Websier. Principal Office Bearers: Minisler: Vacant Interim Moderator". Rev Harry Mowbray Session Clerk.. Janet Coyle Trea5urer.' Janet Cov1¢ Fabric Convenor- James Stratton Independent Examiner: SuzAnne Climie MICB. PM.Dip 28 Rosemouni Park. BlairgowTie PHIO 6TZ Pa£e I
Kinclaven Church of Scotland Report of the Trustees for the year ended 31 December 2025 Strueture, Governance and Management Governing Document The Church is administered in accordance with the ternis of the Deed of Constitution Iunitary. FOTM). Recruitment and Appointment of Trustees Members of the Ktrk Se55ion are the charitv truslees. The Kirk Session members are the elders of ihe church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister. ii-ho is a rneTnber of the Kirk Session. is elected bN' the congregation and inducted b), Presbi-teTh'. Organisational Struelure The Kirk Session. kn'hich nonnall)- meets six times a l'ear. is responsible for spirituaI and financial affairs within the Church. Objectives and Actii'ities The Church of Scotland is Trinitarian in doclrtne. RefoTmed in tradition and Presbyterian in Iity- It exists 10 glorifN' God and to ii'ork for the adi'ancemenl of Christ"s Kingdom Ihrouohout the 'Orld. As a national Church. il aCkno-1edgeS a distinctive call and dui). to bring the ordinances of religion to ihe people in ever%. parish of ScoÈland through a territorial ministry. It co-operales 7th other churches in variou5 ecumenical bodies in Scotland and beyond. Services are conducled el'ery Sunday at 9.4)am ansd have been delighted io "elcome families with voung children inlo our fellow'ship oTrer the last year or 50. Various social evenls are held during the year. for example. coffee mornings. An active Guild meets once a month during the winter. A recent initiative. Wann Spaces. with funding a5SiStance from Perth and Kinross Council. reaches out to members of the local community to come to the Church Hall t.or company. a snack and hot drink in the winter months. An Easter Fun Day, a summer Strawberry Tea and a coffee morning commemoration of the ending of the Second 'orld War eighti years ago encouraged people of all ages from ihe local community to come to events at the Church to help build relalionships. We supported a local Woodlands Group in their work with young people and made a donation to a local Schools Pipe Band. Financial Review The principal sources of income are w'eekly offerings. Gift Aid Donation5. Ini'estment Income. Weddings and Funera15. Investment income increased following the improvelnent in stock market values. Offering5 w'ere slighil J" ahead of the previous }'ear and. w'ith increased numbers attendingJ sern'ices. could be higher in future. The Social ei".ents mentioned above. though not intended to be major fundraisers. brought welcome additions to income.
Kinelaven Church of Scotland Report of the Trustees for the year ended 31 December 2025 Reserves Policy It is the Trustees Polic). to hold reserves of approximatel1- Six monihs expenditure including designated funds. At the end of tbe )'ear the Church held unrestricted funds of £ 267,540. The Church also held £2220 of restricted funds which hai'e been proi'ided for ihe purposes specified in Note 2. Statement of Trustees, Responsibilitie$. The members of the Kirk session Tnust prepare financial statements w.hich give sufficient detail to enable an appCIall0n of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which. on requesl. must reflect the financial position of the Church at that time. This must be done to ensure that the financial sthtemen15 compl}. 1th the Charities and Trustees Investment (Scotlandl Act ?OOi. the Charities Accounts (Seoiland) Regulations ?006 and the Regulations AnenT Congregational Finance approied b}. the general Assembly of the Church of Scotland in ?007. The} are also responsible for safeguarding Ihe assets of the Church and must take reasonable Steps for the prei'ention and lor detection of fraud ond other irregularities. Approved by the Trustees and signed OT] their behalf. Janet Coylt Session Clerk 26 March 2026 Page i
Kinelaven Church of Scotland Report of the Trustees for the year ended 31 Detember 2025 Independent Examiner's Report I report on the accounts of the charity for the year ended 31 December ?025. which are set out in pages 5-10 Respective responsibilities of trustees and examiner The charity's trustees are responsible for ihe preparation of the accounts in accordance with the tertns ot.the Charities and Trustee Ini'eslment (Scotland) ?005 Act and the Charities Accounts {Scotland) Regulaiions ?006. The charitt, trustees consider that the audit Tequirement of Regulation l 01 l ) Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) (c) of the Act and to state whether particular matters hai'e con]e to m). attention. Basis of Independent Examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations ?006. An examination includes a revieTh of the accounting records kept bv the charity and a comparison of the accounts presented with those records. li also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning an. such matters. The procedures undertaken do not provide all the evidence that would be requRred in an audit and. consequently. I do not express an audit opinion on the accounts. Independent Examiner's Statement In the course of my examination. no matter has come io my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance ii.ith section 44{1) (a) of the 2005 Act and Regulatton 4 of the 2006 Accounts Regulations. and to prepare accounts which accord Viith the accounling Tecords and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or to which. in rny opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Suzanne Climie MICB. PM.Dip 28 Rosemount Park. Blairgowrie PH10 6TZ 26 March ?026 Page 4
Kinelaven Church of Scotland Receipts and Payments Account Year ended 31 December 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Totsl 2024 Receipts Donations Legiacies Wedding amd funerals Investment income Use of premises Easter Fun Da!. and stra bem. Tea Coffee morning and sale of muos Note ?7.084 2.000 450 450 5.064 40 30 30 317 658 ?8.814 6)8 ?8.814 Receipts fn)m General Trnstees Perth and Kinross Council - Il'ami Spaces Grant Guild donation 4.40) 4.405 6iO 1.000 650 1.000 175 469 Total Receipts i4.869 ?9.679 Payments Costs of gyenerating funds Charitable acti11)eS Goi"ernance COSLS 194 .666 194 33.066 ?25 81 33.607 200 400 Total Payments 400 33.485 33.888 Excess of Receipts over Payments for the ve2r before transfe 1.784 (400) 1.384 (4.209) Transfers Excess of Receipts oi'er payments for thevear 1.784 (400) 1.384 (4.?091 Page 5
Kinclaven Church of Scotland Statement of Balances At 31 December 2025 Unrestricted Restrieted Funds Funds 2025 Total 2025 Total 2024 Note Bank and Deposit Balan¢e5 Bank & deposii banCeS brought forward i.789 ?.6?0 8.409 12.618 Mo*ement in )'ear: Excess l(Deficitl of Receipts oN-er Pa)'ments for the ye 1.784 1400) 1.384 {4.209) Bank & deposit balanc¢s carried forward 7.i7i 9.793 8.409 Investments at market value ?59.967 2)9.967 ?15.647 Total Funds ?67.i40 169.760 ??4.056 Assets Liabilities Agency Collection The accounts were approved by the Trustees on ?6 M&ch 20?6 For and on behalf of the Trustee5 Jand Coyle Session Clerk Jane Ferguson Elder Page 6
Kinclaven Church of Seotland Notes to the Aeeounts for the year ended 31 December 2025 l Movements in Fund5 (Loss) on At 31 Dee TransfeR3 Investments 2025 AtlJan 2025 Receipts Pavments Unrestricted funds General Fund ??1.436 ??1.4)6 44.320 44.320 267,540 267.540 Restricted funds John GoM'an5 Bequest Fund Mercer Naime Fund (164) 164 2.220 ?36 ?.6?0 400 400 2.2?0 Total funds ??4.056 33.48) 44.320 269,760 Purposes of Rostrieted Funds John Gowan Bequest Fund- io provide support to I'ouih Oroanisl0ns within the church Mercer Nairne Fund - to provide 5UPPOrt further the educaiion of )'oung people in the parish. In accordan¢e with these purp05e5. grants Ive made in 20?5. 'hiCh used the remaining funds of the Mercer Naime Fund. Investments Held Loeallv. Revaluation Gain l {L05s) 2025 2024 Charifund - M&G Charilie5 Investment Fund COS InveSr$ Trust- Groi¥th Fund COS Investors Trust- Income Fund COS Investor5 Trust - Deposit Fund 241.116 i.)04 197.580 5.104 43.536 400 384 100 ? l j.647 ?59.967 Page 7
Kinclaven Church of Scotland Notes to the Accounts for the year ended 31 December 2025 2 Anatysis of Receipts Unrestricted Funds 202> Restricted Funds Total 2025 Total 2024 Offerings WFO Scheme. non Gift Aid Gift Aid Donations Tax Recovered on Gift Aid Donation5 Ordinary Offerings - Pl Other Offerings 1.295 9.849 1.404 9.849 4.484 3.935 4.484 4.158 3,759 1.961 21.)92 2,5?] ??.084 3 Collections for Third Partie5 2025 2024 Poppy Scotland Christian Aid Week CHAS, Rachel House Cath'5 Kitchen Cash For Kids World Day of Pra>'er Disaster Emergency committee Muddle Appeal 200 647 500 330 ?00 550 407 250 157 100 206 1.870 .677 4 Trnstee Remuneration and Related Party TranSactn$ During the year. one trustee receiv¢d remiuneration of £2.] ?) in respect oforganisi fees and one trustee received remuneration in re5peci of pulpit supplv amounting to £4.090. Four trustees received reimbursemeni of expenses amounting to £ l.1)06. 5. Minister's Stipend All Church ot Scoiland congregations contribuie io the National Stipend Fund which bears the ¢osts of all ministers, stipends and employer's contributions for national insurJnce. pension and housing and loan fund. Ministers, stipends are paid in accordance iYÈth the national stipend scale w'hich is related to years of service. For ?0?5 the minimum Stipend is £J_ and subsequent }'ears of service) is £)9.856. "?.433 and the m]muM stipend (after 5 years Page 8
Kinclaven Church of Scotland Iyotes to the Accounts for the year ended 31 December 2025 6 Analysis of Pavments Unrestricted Restricted Funds Funds 202> 2025 Total 2025 Total 2024 Costs of generating funds Offering Envelopes Fundraising events expenses 81 194 194 194 194 Charit#bk activities Giving to Growlministy and Mission Presbytery due5 Interim Moderatovs expenses Pulpit supply Vacanc). costs Organisi's fees Fabric maintrnance- Church Fabric maintenance- Hall Electricity - Church Electricity - Hall HIng oil- Churth Insurance - Church Equipmeni Other expenses 13.26i 7,924 404 ?81 4.070 365 392 4.545 150 39? 4.i4i 150 900 5.451 256 971 580 2.222 957 888 33.066 9,213 5.451 305 1,172 971 580 2.052 3.972 544 ?07 957 488 400 400 Governance costs Independent ex8rniner s fees ??5 ??5 200 Page 9
Kinclaven Church of Scotland Accounts for the vear ended 31 December 2025 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRIISTEES CONSOLIDATED FABRIC FUND 2025 2024 CAPITAL ACCOUNT Balance held at J l DeceTnber ai cosl 42.095 42.095 Market Value of Balance at i l Dffember 61.617 REVENUE ACCOUNT Credit Balance at i l December 4.775 7,152 Page 10