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 app￿CIall0n 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 acti￿11)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 b￿anCeS 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 Oroanis￿l0ns 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 InveS￿r$ 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 TranSact￿n$
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
H￿Ing 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