## **Dunbarney and Forgandenny Parish Church (Church of Scotland)**
## **Congregational Reports and Accrued Accounts for Year end 31 December 2025**
**Congregational Number: 281651**
**Scottish Charity Number: SC009638**
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH TRUSTEES’ ANNUAL REPORT**
## **YEAR ENDED 31 DECEMBER 2025**
The trustees present the annual report and accounts for Dunbarney and Forgandenny Parish Church for the year ended 31 December 2025.
## **Reference and Administrative Information**
The accounts have been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Charity Name: Dunbarney and Forgandenny Parish Church (Church of Scotland) Charity Registration Number: SC009638 Congregation Reference Number: 281651 Contact Address: 2 Scott Way Bridge of Earn Perth PH2 9QZ
## **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. The members during the year were:-
## **Session**
|**Session**||||
|---|---|---|---|
|G Bell|M Bell|J Blair (retired|02/03/26)|
|E Dalgetty|D Dewar|L Dow (retired|07/05/25)|
|A Fulton|J S Fulton|A Grimmond|A Hunter|
|H Jackson (ordained|14/12/25)|J Johnston|A Jolliffe|
|E A Larg|C Macdonald|L Majcher (admitted 14/12/25)||
|W McCullough|E Mackinnon|W Nicol|S Prior|
|W J Prior|A Pritchard|J Sloan|C Stewart (ordained 14/12/25)|
|S Thomson|A Wilson|||
|Church Treasurer:|Alison F Jolliffe|||
|Session Clerk:|Elizabeth A Larg|||
|Minister:|Allan J Wilson|||
|**Independent Examiner**
Suzanne Kerr FCCA
TC Group
4 Albert Place
Perth PH2 8JE
|**Bankers**
Bank of Scotland
10-16 King Edward Street
Perth
PH1 5UT|
|---|---|
- 2 -
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH TRUSTEES’ ANNUAL REPORT**
## **YEAR ENDED 31 DECEMBER 2025**
## **Structure, Governance and Management**
## **Governing Document**
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
## **Recruitment and Appointment of Trustees**
Members of the Kirk Session 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.
## **Organisational Structure**
The Kirk Session meets six times a year and is responsible for both spiritual and temporal matters within the church.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists 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 religion 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.
## **Achievements and Performance**
We held in person worship every Sunday, with services held at 11am in Dunbarney and Forgandenny on alternate weeks, unless we were holding a joint service, which would take place at 10.30am in one of the churches from across the whole Lower Earn network. Joint services enjoyed in 2025 included outdoor worship in Aberdalgie garden in June; the James Island Choir from America at Dunbarney in September; the Big Sing in Dunning in December, all followed by food and fellowship. It has been agreed by all three Kirk Sessions that in 2026 and going forward there will be a joint act of worship at one of the churches in the network on the first Sunday of each month. The Lower Earn network is made up of 3 linked charges, each with their own church buildings: Dunbarney & Forgandenny, Aberdalgie & Forteviot, and Kirk of St Bride Abernethy. Dunning is also part of the network and is due to become a Local Mission Church, with the support of Dunbarney & Forgandenny’s Kirk Session providing oversight.
Services were streamed from both Sanctuaries for those unable to attend in person, there is also a telephone service allowing people without internet connection to have access to services too. There were regular school assemblies at Forgandenny and Dunbarney Primaries with those at the end of each term held in their local Sanctuary with many parents and carers present. Four Communion services were held throughout the year on the first Sundays in March, June, September and December as well as the usual celebrations at Easter, Harvest Thanksgiving, Remembrance (with Uniformed Organisations) and Christmas. Also events like the 8.30am breakfast service at Easter.
- 3 -
**DUNBARNEY AND FORGANDENNY PARISH CHURCH TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025**
## **Achievements and Performance cont’d**
The successful Advent Trail held throughout December finished in a packed Dunbarney Church on Christmas Eve at 4pm, this was very well attended by families from the local community.
Church organisations continue to flourish with three keep fit sessions on a Monday, monthly soup lunches, the Banner Group on a Tuesday afternoon, the Women’s group once a month, a Youth Drop In for p7 to S3 on a Wednesday evening, Chatterbox for the under threes, the Keep Fit and Cosy Spaces with lunch every Friday and the Dandelion Group on the first Saturday morning each month. These are all well attended by church members and people from the local community. The church hall at Dunbarney is well booked up every week with those and other events such as Yoga, Pilates, RVS Lunch Club, Carpet Bowls, Bridge Club, Earn Singers, meetings, celebrations and funeral teas.
Warm Spaces funding from the National Lottery’s Community Fund has allowed Dunbarney and Forgandenny Church to support the Wednesday games afternoon in the Bowling Club, keep fit and lunch on a Friday and the Youth Drop In on a Wednesday evening. We were also able to continue paying Giraffe Café in Perth to provide the soup for Cosy Spaces on a Friday.
Bookings for the Strathearn Room and the Neuk are beginning to build up. A leaflet, detailing sizes and hire costs of all 3 halls, was delivered to every house in Bridge of Earn and Oudenarde in December.
All churches worked collaboratively to create a stunning poppy display for Abernethy, Dunbarney, Dunning and Forteviot churches. The churches were open for quiet reflection on 11th November. The work of the pastoral group, shawl ministry and the flower ministry continue to support both church members and those in the community that are known to us.
Online donations for charities have continued to be encouraging throughout the year. Those, and physical donations have supported Jars of Grace, Christian Aid, the Scottish Poppy Appeal, Blytheswood shoe boxes, CATH, the Food Bank, the Tear Fund literacy program and CHAS.
Dr Ian Morrison has been with us as a minister supporting Allan through most of 2025. Rev Gillian Munro was appointed as Pastoral Co-ordinator in the Spring. This post is funded by our central church offices to support the development of a network of care across the whole network.
In August, we took a group of 14 young people from our Youth Drop-in to a very fun-filled and successful activity day at Teen Ranch, funded in part by the £400 grant received from RWE Lochelbank (via Foundation Scotland) in 2024. In September we held an Elders’ Retreat with everyone from Dunning, Aberdalgie & Forteviot, Dunbarney & Forgandenny and Abernethy invited.
Rev Allan Wilson has conducted 25 funerals, 2 baptisms, a service of thanksgiving and blessing and 9 weddings throughout the year.
The Parish Voice was distributed twice last year to all members and adherents. Christmas cards were delivered to everyone in the local communities of Bridge of Earn, Oudenarde and Forgandenny. The new Lower Earn Voice was delivered to all in the Network.
Our Facebook page and our website are regularly updated with ‘what’s on’ locally as we seek to work to our Mission Statement ‘A place of Christian Worship and Outreach and a Hub for Community enabling people to connect with Jesus and one another’.
- 4 -
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025**
## **Financial Review**
As with 2024, we had anticipated a challenging year in 2025, with an expected decrease in general income whilst expenses continued to rise. We saw a decrease in general donations: £74,023 in 2025 vs £105,865 the previous year. Unfortunately, the amount of Gift Aid we were able to recover was slightly lower than in the previous year: £13,999 in 2025 vs £19,441 in 2024. The income generated from renting out our premises has increased significantly: £9,290 in 2025 vs £5,129 in 2024. This is partly due to the fact that 2024 had not been a typical year, but also thanks to the fact that we have been able to promote our spaces and maximise the potential of the Sanctuary (Strathearn Room) following the successful completion of the refurbishment project in Dec 2024. Our income was also boosted by a legacy of £8,475, for which we are very grateful.
As mentioned elsewhere, the projects we run continue to flourish. The remainder of the £18,060 we had secured from the National Lottery Community Fund in 2024 was spent in full by the summer of 2025, leaving a bit of a question mark over the future of the Cosy Space and Youth Drop-in projects. However, we successfully secured a £3,000 grant from the Perth and Kinross Council’s Warm Welcome Fund, as well as £3,520 from RWE Lochelbank (via Foundation Scotland). These grants will allow us to continue running both projects well into 2026. As with previous years, we were able to continue our support of the Wednesday Club, having built a breakdown of their costs into our Warm Welcome Fund application.
Our Church of Scotland ‘Giving to Grow’ scheme contributions continue to be our largest expense by far: £49,061 in 2025 vs £45,976 in 2024. Despite concerns over increased costs, careful stewardship allowed us to decrease our general expenditure from £162,760 in 2024 to £114,138 in 2025. This, coupled with the continued generous regular giving from our congregation, has contributed to us closing the year in a positive position.
## **Reserves Policy**
It is the Trustees’ policy to hold cash reserves of approximately six months’ expenses (excluding designated and restricted funds), in case of unforeseen financial pressures. At the year end the Church held £213,353 (2024: £224,577) in the General Fund which represents approximately 22 months’ general expenses.
- 5 -
**DUNBARNEY AND FORGANDENNY PARISH CHURCH TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025**
## **Risk Management**
The Finance Committee maintains an overview of risk management matters and reports to the trustees on an annual basis. The Property Committee considers all general health and safety matters. As with last year, the Finance Committee assesses the principal risks as being common to many congregations:
1. A reducing membership due to an ageing congregation
2. The consequential reduction in regular giving
3. The limited number of volunteers and Trustees able to hold office-bearing roles and carry out the duties necessary to run an active Church
The Trustees receive an update of actual financial position vs. budget at each Kirk Session meeting. This allows them to monitor the position carefully during the year, and to make informed decisions on any additional expenditure requirements (fabric, etc).
## **Investment Policy**
The Trustees follow an ethical investment policy - other than day to day operating funds, all sums are invested in Church of Scotland investment funds or deposits, apart from a long-standing investment held with Franklin Global Trust (formerly Martin Currie Global Portfolio Trust).
Approved by the Trustees and signed on their behalf.
## _E.A.Larg_
E A Larg Session Clerk Date: 6 March 2026
- 6 -
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNBARNEY AND FORGANDENNY PARISH CHURCH**
I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 8 - 21.
This report is made solely to the charity's trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion set out below and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for my work or for this report.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts within the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of regulation 10(1) (a) to (c) 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 report**
My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by 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 seeking explanations from you as 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:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- a. to keep accounting records in accordance with section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- b. to prepare accounts which accord with the accounting records and to comply with Regulation 8 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.
> Suzanne Kerr FCCA _Suzanne Kerr_ TC Group 4 Albert Place Perth PH2 8JE
Dated: 11 March 2026
- 7 -
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025**
|**Notes**
**Income and endowments from:**
Donations and legacies
1
Charitable activities
2
Other trading activities
3
Investment income
4
Other
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
Net gains/(losses) on investments
12
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
Total funds brought forward 31.12.24
Total funds carried forward 31.12.25
**Net income/(expenditure) before gains and losses on investments**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**£**
**£**
**£**
**£**
111,853
6,520
-
118,373
4,030
-
-
4,030
9,290
-
-
9,290
915
322
-
1,237
-
-
-
-
126,087
6,842
-
132,929
249
-
-
249
113,889
13,819
-
127,708
114,138
13,819
-
127,957
**11,949**
**(6,977)**
**-**
**4,972**
(875)
-
-
(875)
11,074
(6,977)
-
4,097
-
-
-
-
**11,074**
**(6,977)**
**-**
**4,097**
348,903
38,551
5,000
392,454
**359,977**
**31,574**
**5,000**
**396,551**
**2025**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**£**
**£**
**£**
**£**
221,515
239,918
-
461,433
1,998
1,752
-
3,750
5,129
-
-
5,129
6,373
1,046
-
7,419
-
143,349
-
143,349
**2024**|
|---|---|---|
|||235,015
386,065
-
621,080|
|||-
-
-
-
162,760
375,135
-
537,895|
|||162,760
375,135
-
537,895|
|||**72,255**
**10,930**
**-**
**83,185**
1,312
-
-
1,312|
|||73,567
10,930
-
84,497
23,174
(23,174)
-
-|
|||**96,741**
**(12,244)**
**-**
**84,497**
252,162
50,795
5,000
307,957|
|||**348,903**
**38,551**
**5,000**
**392,454**|
The notes on pages 13 to 21 form part of these accounts
-8-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **BALANCE SHEET AS AT 31 DECEMBER 2025**
|**Notes**
**Fixed Assets**
Tangible fixed assets
11
Investments
12
**Total Fixed Assets**
**Current Assets**
Debtors
13
Bank and Cash
Organisations' bank and cash
**Total Current Assets**
**Current liabilities**
Creditors & accruals
14
Loans
**Total Current Liabiliites**
**Net current assets**
**Net Assets**
**The funds of the charity:**
**Endowment Funds**
15
**Restricted Funds**
15
**Unrestricted Income Funds**
General Funds
15
Designated funds - Congregation
15
Designated funds - Organisations
15
**Total Funds**|**£**
**£**
13,234
25,792
39,026
5,864
355,248
7,473
368,585
(11,059)
(11,059)
357,526
**396,551**
5,000
31,574
296,353
56,152
7,473
359,977
**396,551**
**2025**|**£**
**£**
18,029
26,667
44,696
30,261
328,518
6,809
365,588
(17,830)
(17,830)
347,758
**392,454**
5,000
38,551
307,577
34,517
6,809
348,903
**392,454**
**2024**|**£**
**£**
18,029
26,667
44,696
30,261
328,518
6,809
365,588
(17,830)
(17,830)
347,758
**392,454**
5,000
38,551
307,577
34,517
6,809
348,903
**392,454**
**2024**|
|---|---|---|---|
||296,353
56,152
7,473|307,577
34,517
6,809||
||||**392,454**|
||||5,000
38,551
348,903|
|||||
||||**392,454**|
The notes on pages 13 to 21 form part of these accounts
The accounts were approved by the Kirk Session on 6 March 2026 and signed on their behalf by:
> Session Clerk _E.A. Larg_
Treasurer _Alison Jolliffe_
-9-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **YEAR ENDED 31 DECEMBER 2025**
## **Charity Information**
Charity Name: Dunbarney & Forgandenny Parish Church Registered Office: Manse Road, Bridge of Earn, PH2 9DY Unincorporated Association Charity Number: SC009638
## **Accounting Policies Adopted by the Trustees**
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts are set out below.
## **Basis of Preparation**
The accounts have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Accounting Convention**
The accounts have been prepared in accordance with the charity’s constitution,
the Statement of Recommended Practice – Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The accounts are prepared in sterling which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.
The accounts have been prepared under the historical cost convention except that the investments are revalued annually.
## **Going Concern**
The Trustees consider there are no material uncertainties about the ability of the charity to continue for the next 12 months and, therefore, have adopted the going concern basis in preparing these accounts.
## **Employee Benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
-10-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **YEAR ENDED 31 DECEMBER 2025**
## **Accounting Policies Adopted by the Trustees continued**
## **Funds**
Funds are classified as restricted, endowment or unrestricted, defined as follows: **Restricted funds** are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within wider objects of the charity.
**Endowment funds** are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity.
**Unrestricted funds** are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees' discretion to apply the fund.
## **Recognition of Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.
All donations and gifts are included within incoming resources under either restricted or unrestricted funds, according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notificatin of the interest paid or payable by the bank.
Legacies are included in income when the charity is advised by the personal representative of an estate that payment will be made, property transferred, or there is entitlement. The amount involved must be reliably quantifiable and receipt must be probable. Legacies advised that meet these criteria will be accounted for as a receivable in current assets until such time as distributions
Dividends are recognised when the dividend has been declared and notification has been received of the dividend due.
## **Recognition and Allocation of Expenditure**
Expenditure is included in the Statement of Financial Activities and is recognised when there is a legal or constructive obligation to pay for expenditure.
-11-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **YEAR ENDED 31 DECEMBER 2025**
## **Accounting Policies Adopted by the Trustees continued**
## **Tangible Fixed Assets**
The charity has the right to occupy and use for its charitable objects the Church buildings, hall and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets.
Expenditure incurred in the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.
Depreciation is provided to write off the costs, less residual value, of tangible fixed assets over their estimated useful lives at the following rates:
Equipment, fixtures, etc.: 20% straight line
## **Investments**
Investments are stated at fair value as at the year end. Unrealised gains and losses represent the difference between the fair value at the beginning and end of the financial year or, if purchased in the year, the difference between the cost and fair value at the end of the year.
Realised gains and losses repressent the difference between the proceeds on disposal and the fair value at the start of the year or cost if purchased during the year.
## **Fabric Fund**
Normal repairs and maintenance are charged to the Fabric Fund; extraordinary repairs or improvements are charged to the Project Fund and/or by special fundraising efforts.
## **Taxation**
Dunbarney and Forgandenny Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The Charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
## **Cash and Cash Equivalents**
Cash and cash equivalents include cash in hand and deposits held with the Investors Trust.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.
## **Creditors**
Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
-12-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **YEAR ENDED 31 DECEMBER 2025 Notes to the Accounts**
|1 **Donations and Legacies**
Offerings
Tax recovered on Gift Aid
Donations
Legacies
Grants received (below)
Members' subscriptions
Other
**Grants**
PKC Green Living Fund
RWE Lochelbank (via Foundation Scotland)
Jimmie Cairncross Charitable Trust
Listed Places of Worship Scheme
Benefact Trust Community Impact Grant
Garfield Weston
Gannochy Trust
Let's Do Net Zero (Local Energy Scotland)
National Churches Trust
National Lottery Community Fund
RWE Lochelbank
RWE Lochelbank (via Foundation Scotland) 2025
PKC Warm Welcome Fund
2 **Income from Charitable Activities**
Weddings and funerals
Coffee mornings & other events
Other
3 **Income from other trading activities**
Use of premises
Rent received
Other
4 **Investment income**
Deposit interest
Dividends received
Endowment income|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**£**
**£**
**£**
**£**
55,134
-
-
55,134
13,999
-
-
13,999
18,889
-
-
18,889
8,475
-
-
8,475
-
6,520
-
6,520
12,585
-
-
12,585
2,770
-
-
2,770
111,853
6,520
-
118,373
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,520
-
3,520
-
3,000
-
3,000
-
6,520
-
6,520
4,030
-
-
4,030
-
-
-
-
-
-
-
-
4,030
-
-
4,030
9,290
-
-
9,290
-
-
-
-
-
-
-
-
9,290
-
-
9,290
915
322
-
1,237
-
-
-
-
-
-
-
-
915
322
-
1,237
**2025**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**£**
**£**
**£**
**£**
57,044
-
-
57,044
14,699
4,742
-
19,441
11,474
37,347
-
48,821
129,719
-
-
129,719
-
197,829
-
197,829
7,334
-
-
7,334
1,245
-
-
1,245
**2024**|
|---|---|---|
|||221,515
239,918
-
461,433|
|||-
13,000
-
13,000
-
3,500
-
3,500
-
5,000
-
5,000
-
56,486
-
56,486
-
29,000
-
29,000
-
25,000
-
25,000
-
15,000
-
15,000
-
22,383
-
22,383
-
10,000
-
10,000
-
18,060
-
18,060
-
400
-
400
-
-
-
-
-
-
-
-|
|||-
197,829
-
197,829|
|||1,998
-
-
1,998
-
1,529
-
1,529
-
223
-
223|
|||1,998
1,752
-
3,750|
|||5,129
-
-
5,129
-
-
-
-
-
-
-
-|
|||5,129
-
-
5,129|
|||6,067
1,046
-
7,113
306
-
-
306
-
-
-
-|
|||6,373
1,046
-
7,419|
Refurbishment - Heating Refurbishment Refurbishment Refurbishment Refurbishment Refurbishment Refurbishment Refurbishment - Heating, Lighting & Insulation Refurbishment
Cosy Space and Youth Drop-in 2024/2025 Outing for Youth Drop-In attendees Cosy Space and Youth Drop-in 2025/26 Cosy Space and Youth Drop-in 2025/26
-13-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH YEAR ENDED 31 DECEMBER 2025 Notes to the Accounts Continued**
|5 **Other**
Receipts from General Trustees
6 **Raising funds - Expenditure**
Offering envelopes
Other
7 **Charitable Activities - Expenditure**
Giving to Grow Allocation
Presbytery dues
Minister's expenses
Pulpit supply
Other salary costs
Cleaner
Telephone
Life and Work
Office & computer costs
Performance & TV licence
Council Tax
Organist & organ repairs
Heat & Light
Insurance
Fabric repairs & maintenance
Refurbishment Project
Flowers
Audit fee
Independent Examiner's Fees
Depreciation
Cosy Space/Youth Drop-In Costs
Youth Fund Activities
Organisations' Running Costs
Organisations' Donations
Other Expenses|**Unrestricted Restricted Endowment**
**Total**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
97
-
-
97
152
-
-
152
249
-
-
249
49,061
-
-
49,061
1,833
-
-
1,833
1,305
-
-
1,305
424
-
-
424
4,225
-
-
4,225
2,150
-
-
2,150
1,930
-
-
1,930
-
-
-
-
1,962
-
-
1,962
428
-
-
428
1,747
-
-
1,747
4,013
-
-
4,013
6,194
943
-
7,136
4,829
-
-
4,829
15,034
1,118
-
16,152
-
2,929
-
2,929
597
-
-
597
-
-
-
-
1,500
-
-
1,500
5,607
-
-
5,607
-
7,234
-
7,234
-
1,443
-
1,443
6,278
-
-
6,278
2,590
-
-
2,590
2,182
153
-
2,335
113,889
13,819
-
127,708
**2025**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**£**
**£**
**£**
**£**
-
143,349
-
143,349
**2024**|
|---|---|---|
|||-
143,349
0
143,349|
|||-
-
-
-
-
-
-
-|
|||-
-
-
-|
|||45,976
-
-
45,976
1,904
-
-
1,904
1,470
-
-
1,470
110
-
-
110
3,877
-
-
3,877
1,825
-
-
1,825
1,887
-
-
1,887
21
-
-
21
3,560
-
-
3,560
239
-
-
239
1,988
-
-
1,988
3,255
-
-
3,255
6,877
-
-
6,877
4,302
-
-
4,302
17,923
-
-
17,923
47,150
355,062
-
402,212
606
-
-
606
7,200
-
-
7,200
-
-
-
-
5,845
-
-
5,845
-
20,029
-
20,029
-
-
-
-
5,414
-
-
5,414
-
-
-
-
1,331
44
-
1,375|
|||162,760
375,135
-
537,895|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Accordingly, support costs relate wholly to that activity.
-14-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH YEAR ENDED 31 DECEMBER 2025 Notes to the Accounts Continued**
## **8 Trustee Remuneration and Related Party Transactions**
During the year Rev Allan Wilson received reimbursement of expenses incurred totalling £417 (2024£772). Manse Council Tax totalling £3,398 was paid to Perth & Kinross Council (2024-£2,900).
In addition, during the year, Mr George Bell and Miss Alison Hunter who are members of the Kirk Session received £681 (2024-£946) and £1,099 (2024-£896) for providing their services as organists. Miss Alison Hunter also received £1,200 (2024-£577) for gardening services.
Additionally Session Clerk Anne Larg received reimbursement of expenses incurred totalling £481 (2024-£764). Session members Christian Macdonald, Avril Fulton, Bill Nicol, Steve Fulton, Margaret Bell, George Bell, Senga Prior and Alison Hunter received £69 (2024-£43), £78 (2024-£124), £0 (2024£31), £358 (2024-£205), £137 (2024-£307), £83 (2024-£8), £24 (2004-£0) and 28 (2024-£0) respectively as reimbursement of expenses during the year. Treasurer, Alison Jolliffe, also received reimbursement of expenses totalling £963 (2024-£743).
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
No other trustee received remuneration/reimbursement during the year and no remuneration/reimbursement was waived.
The total amount donated by Trustees in the year was: £16,209 general donations (2024 - £16,346).
**Trustees with interests in other charitable organisations:**
|Name
Organisation
G Bell
Tayside Organists' Society
E Dalgetty
Kirk of St Bride Abernethy
H Jackson
1st Bridge of Earn Brownies
H Jackson
1st Bridge of Earn Guides
W Nicol
Camphill Central Scotland Trust Ltd
C Stewart
1st Bridge of Earn Guides
A Wilson
Bridge of Earn Institute
A Wilson
Kirk of St Bride Abernethy
A Wilson
Aberdalgie and Forteviot Church|Charity No.
Position
SC024875
President
SC000586
Treasurer
SC032065
Trustee
SC032070
Trustee
SC021689
Chair
SC032070
Trustee
SC017374
Chairperson
SC000586
Trustee
SC044503
Trustee|
|---|---|
## **9 Staff costs and numbers**
|Salaries
The number of employees during the year was
Administration
Cleaning|**2025**
**£**
4,225
:
1
-|**2024**
**£**
3,877|
|---|---|---|
|||1
-|
All Church of Scotland congregations contribute to the National Stipend fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 (2024 - £31,642) and the maximum stipend (after 5 years) was £39,856 (2024 - £38,884).
There were no employees whose annual remuneration was more than £60,000.
## **10 Volunteers**
In common with all congregations of the Church of Scotland, the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregation life which rely on the contribution of volunteers are many and varied and include, but are not limited to, those activites activities mentioned in 'Achievements and Performance'. Much of the activity would be unable to continue were it not for the commitment shown.
**-15-**
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH YEAR ENDED 31 DECEMBER 2025**
## **Notes to the Accounts Continued**
## **11 Tangible Fixed Assets**
|**Cost**
Cost at 1 January 2025
Additions
Disposals
Cost at 31 December 2025
**Depreciation**
Depr at 1 January 2025
Charge for year
On disposals
Depr at 31 December 2025
Net book value at 31.12.25
Net book value at 31.12.24
**12 Investments**
Fair value at 1 January 2025
Unrealised gains/(losses) on investments
Fair value at 31 December 2025
Investments at original cost|**Fixtures &**
**Fittings**
**£**
30,814
812
-|**2025**
**£**
26,667
(875)
25,792
700|**2024**
**£**
25,355
1,312|
|---|---|---|---|
||31,626|||
||12,785
5,607
-|||
||18,392|||
||13,234|||
||18,029|||
|||||
||||26,667|
||||700|
The investments comprise 7,286 units Franklin Global (formerly Martin Currie Global Portfolio Trust).
## **13 Debtors**
|Gift Aid Tax refund due
Grants receivable
Hall lets|**Unrestricted Restricted**
**2025**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
4,628
-
4,628
-
-
-
1,236
-
1,236
5,864
-
5,864|**2024**
**Total**
**£**
5,425
24,836
-|
|---|---|---|
|||30,261|
## **14 Creditors**
|Accruals
Payroll taxes
Refurbishment retention|**Unrestricted Restricted**
**2025**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
2,178
-
2,178
227
-
227
-
8,654
8,654
2,405
8,654
11,059|**2024**
**Total**
**£**
9,042
134
8,654|
|---|---|---|
|||17,830|
-16-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH YEAR ENDED 31 DECEMBER 2025 Notes to the Accounts Continued**
## **15 Movements in Funds**
|Cassington Bond
Investors Trust Fabric
Cassington Revenue Fund
PKC Warm Welcome Fund
Refurbishment Project Fund
Fabric Fund
Refurbishment Project Fund
Depreciation Fund
Community Fund
Women's Group
Adventurers/Messy Church
Eco Group
Flower Fund
Gents Exercise Class
Chatterbox
Banner Group
Bridge Club
Carpet Bowling Club
Ladies Exercise Class
Investors Trust General
General Fund
**Total Unrestricted Funds**
Total Funds
Gibb, Beatson and Stevens Bequest
**Endowment Funds**
**Restricted Funds**
Fabric Legacy/ Endowment Fund
National Lottery Community Fund
Youth Fund
RWE Lochelbank Grant 2025
**Unrestricted Designated Funds**
**Unrestricted Funds**
RWE Lochelbank Grant 2|**As at**
**Incoming**
**Outgoing**
**Investment**
**As at**
**01.01.25**
**Resources**
**Resources**
**Losses**
**Transfers**
**31.12.25**
**£**
**£**
**£**
**£**
**£**
**£**
5,000
-
-
-
-
5,000|
|---|---|
||1,567
69
-
-
-
1,636
2,327
32
-
-
-
2,359
215
221
(153)
-
-
284
1,118
-
(1,118)
-
-
-
5,756
-
(5,756)
-
-
-
-
3,000
(1,491)
-
-
1,509
23,649
-
(2,929)
-
-
20,720
400
-
-
-
(400)
-
-
3,520
(349)
-
-
3,171
3,518
-
(2,023)
-
400
1,895|
||38,551
6,842
(13,819)
-
-
31,574|
||17,693
613
(15,034)
-
35,752
39,023
-
4,220
-
-
-
4,220
15,664
-
(3,916)
-
-
11,748
1,160
-
-
-
-
1,160
801
4,245
(3,469)
-
(150)
1,427
988
40
-
-
-
1,027
414
773
(899)
-
-
288
2,449
685
(644)
-
116
2,606
98
2,005
(1,250)
-
(600)
253
1,486
374
(159)
-
(300)
1,401
136
-
-
-
-
136
244
387
(110)
-
(300)
221
70
591
(58)
-
(600)
3
123
3,663
(2,876)
-
(800)
110|
||41,326
17,597
(28,415)
-
33,118
63,624|
||83,000
-
-
-
-
83,000
224,577
108,491
(85,722)
(875)
(33,118) 213,353|
||307,577
108,491
(85,722)
(875)
(33,118) 296,353|
|||
||348,903
126,088
(114,137)
(875)
- 359,977|
|||
||392,454
132,929
(127,957)
(875)
- 396,551|
-17-
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH YEAR ENDED 31 DECEMBER 2025**
## **Notes to the Accounts Continued**
|**15 Movements in Funds (cont.)**
Cassington Bond
Investors Trust Fabric
Gibb, Beatson and Stevens Bequest
Fabric Legacy/ Endowment Fund
National Lottery Community Fund
PKC Community Fund
PKC Community Investment Fund
PKC Warm Welcome Fund
Refurbishment Project Fund
Cameron Group Charitable Trust
Youth Fund
Fabric Fund
Refurbishment Project
Depreciation Fund
Community Fund
Women's Group
Adventurers/Messy Church
Eco Group
Flower Fund
Gents Exercise Class
Chatterbox
Banner Group
Bridge Club
Carpet Bowling Club
Ladies Exercise Class
Investors Trust General
General Fund
**Total Unrestricted Funds**
Total Funds
**Unrestricted Designated Funds**
**Unrestricted Funds**
**Endowment Funds**
**Restricted Funds**|**As at**
**Incoming**
**Outgoing**
**Investment**
**As at**
**01.01.24**
**Resources**
**Resources**
**Gains**
**Transfers**
**31.12.24**
**£**
**£**
**£**
**£**
**£**
**£**
5,000
-
-
-
-
5,000|
|---|---|
||23,797
770
-
-
(23,000)
1,567
2,310
17
-
-
-
2,327
-
259
(44)
-
-
215
1,118
-
-
-
-
1,118
-
18,060
(11,018)
-
(1,285)
5,757
8,307
-
(6,174)
-
(2,133)
-
3,013
-
(2,837)
-
(176)
-
8,732
366,559
(355,062)
-
3,420
23,649
-
400
-
-
-
400
3,518
-
-
-
-
3,518|
||50,795
386,065
(375,135)
-
(23,174)
38,551|
||17,423
270
(17,923)
-
17,923
17,693
-
2,150
(47,150)
-
45,000
-
-
-
(3,916)
-
19,580
15,664
1,160
-
-
-
-
1,160
1,143
1,030
(1,252)
-
(120)
801
950
38
-
-
-
988
397
127
(110)
-
-
414
2,384
671
(606)
-
-
2,449
104
1,419
(985)
-
(440)
98
1,249
433
(196)
-
-
1,486
482
4
(350)
-
-
136
256
321
(133)
-
(200)
244
62
525
(67)
-
(450)
70
72
2,871
(2,320)
-
(500)
123|
||25,682
9,859
(75,008)
-
80,793
41,326|
||83,000
2,598
-
-
(2,598)
83,000
143,480
222,558
(87,752)
1,312
(55,021)
224,577|
||226,480
225,156
(87,752)
1,312
(57,619)
307,577|
||252,162
235,015
(162,760)
1,312
23,174
348,903|
|||
||307,957
621,080
(537,895)
1,312
-
392,454|
-18-
**Notes to the Accounts Continued**
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **YEAR ENDED 31 DECEMBER 2025**
## **15 Movements in Funds (cont.)**
## **Purposes of Endowment Funds**
Cassington Bond
Gift invested to provide income for purchase of Bibles For Baptisms and Married Couples.
## **Purposes of Restricted Funds**
Cassington Revenue Fund
Fabric (Investors trust) Fund Fabric (legacy/endowment) Fund Gibb, Beatson and Stevens Bequest National Lottery Community Fund
PKC Warm Welcome Fund
Refurbishment Project Fund
Funds to be used for purchase of bibles for Baptisms and Married Couples. For Fabric purposes.
For Fabric purposes, as specified by donors. For young people or the poor of the Parish.
To cover costs incurred in running Youth Drop-in project and Cosy Space project for 2024/25.
To cover costs incurred in continuing to run the Cosy Space project over winter 2025/26.
Funds raised to meet costs of the Dunbarney building refurbishment.
RWE Lochelbank (via Foundation Scotland) Grant 2 RWE Lochelbank (via Foundation Scotland) Grant 2025
To cover the costs of an outing for Youth Drop-in project attendees.
To cover costs incurred in continuing to run Youth Drop-in Project and aspects of Cosy Space project.
## **Purposes of Designated Funds**
Community Fund Fabric Fund Refurbishment Project Fund Depreciation Fund Bowling Group, Women's Group, Adventurers, Eco Group, Flower Fund, Exercise Classes, Chatterbox, Banner Group and the Bridge Club
Funds raised to assist community projects.
Funds set aside for the maintenance of church property. Funds set aside to meet costs of Dunbarney building refurbishment. Project funds set aside for depreciation of chairs Each Group operates under the Dunbarney and Forgandenny Parish Church of Scotland Charity reference and as such the outcome of their financial activities are amalgamated into the full Church Accounts. Each Group appoints an appropriate individual to record the financial transactions and all groups operate a separate bank account.
-19-
**Notes to the Accounts**
## **DUNBARNEY AND FORGANDENNY PARISH CHURCH YEAR ENDED 31 DECEMBER 2025**
## **16 Analysis of Net Assets among Funds**
|**Analysis of Net Assets among Funds**||
|---|---|
|Fixed Assets
Investments
Current Assets
Current Liabilities
**Net Assets at 31 December 2025**
Fixed Assets
Investments
Current Assets
Current Liabilities
**Net Assets at 31 December 2024**|**General**
**Designated Restricted Endowment**
**Total**
**£**
**£**
**£**
**£**
**£**
1,485
11,748
-
-
**13,234**
25,792
**25,792**
271,481
51,876
40,228
5,000
**368,585**
(2,405)
-
(8,654)
-
**(11,059)**|
||**296,353**
**63,624**
**31,574**
**5,000**
**396,551**|
||**General**
**Designated Restricted Endowment**
**Total**
**£**
**£**
**£**
**£**
**£**
2,365
15,664
-
-
**18,029**
26,667
-
-
-
**26,667**
286,521
25,662
48,405
5,000
**365,588**
(7,976)
-
(9,854)
-
**(17,830)**|
||**307,577**
**41,326**
**38,551**
**5,000**
**392,454**|
## **17 Collections for Third Parties**
|**Collections for Third Parties**||
|---|---|
|Churches Action for The Homeless (CATH)
Church of Scotland Moderator's Challenge
Children's Hospices Across Scotland (CHAS)
Christian Aid
James Island Church Choir
Medical Aid for Palestinians
Poppy Scotland
Perth and Kinross Foodbank
PKAVS
Tearfund
UNICEF (Jars of Grace Appeal)|**2025**
**2024**
**£**
**£**
173
86
259
-
560
-
578
-
298
-
-
600
723
206
173
85
-
600
594
-
230
183|
||3,586
1,760|
-20-
**DUNBARNEY AND FORGANDENNY PARISH CHURCH**
## **AS AT 31 DECEMBER 2025**
## **APPENDIX**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
||**2025**||**2024**||
|---|---|---|---|---|
||**£**||**£**||
|**CAPITAL ACCOUNT**|||||
|Credit balance held at 1st January||-||41,511|
|Realised Gain/Loss||-||-|
|Transferred to Revenue Account||-||(41,511)|
|Balance held at 31st December||-||-|
|**REVENUE ACCOUNT**|||||
|Credit balance held at 1st January||45,650||124,687|
|Transferred from Capital Account||-||41,511|
|Interest Received||2,257||6,500|
|Share Dividend||-||1,284|
|Realised Gain/Loss||-||15,235|
|Transferred to Congregational Funds for Refurbishment||-||(143,349)|
|Administration Fees||-||(218)|
|Credit balance held at 31st December||47,907||45,650|
-21-