Perth North Church of Scotland NYI .@ffQ sw Annual Report and Accounts For the year ended 31 December 2025 Congregation No 281700 Charity No SC013014
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Contents Reference and Admlnistrative Information Trustees Prlncipal Offlce-bearers Independent Emamlner Bankers Structure Governance and Management Governing Document Recrultment and Appointment of Trustees Organlsational Structure Oblectlves and Activitie5 Purpose o Staffing and Volunteers o Activities- Introduction o Communication with the Congregation Areas of Ministry Worship o Pastoral Care o FootW15e o Di5ciple5hip o Fellowship Guild Badminton o Walking group o City Centre o Parish 4-9 Supportlng Services o FacilltSes Finance o Fabric Health and Safetv Safeguarding o Data Protectlon 9-11 io io li li li Other Areas of Ministry 12-13 InToEether Church Presbytery Mi55ion Initlative 12 Achlevement5 and Performance o New Initiative5 in 2025 o Blythswood Care Membership Statistics o Plans for the Future o Risk Management 13-16 13 14 14 14 15
Flnancial Review 2025 o Reserves Policv Investment Policv 17-18 17 18 10. Staternent of Trustees, Re5ponsibllitles 18 Independent Examiner's Report 19 ii. Annual Accounts 21-34 Appendix l-Funds held by General Trustees o Appendix 2- Tulloch NET Appendix 3- InTogether o Appendix 4- Footwise 31 32 33 34
Trustee Annual Report Year ended 31 December 2025 The Trustees present the Annual Report and Accounts for Perth North, Church of Scotland, for the year ended 31 December 2025. Reference and Admlnistrative Information Charity Name '. Charity Registration Number Congregation Reference No Contact Address Perth North Church of Scotland SC013014 281700 The Church Office 209 High Street Perth PH15PB Trustees las ot 31 December 20251 The Rev. K D Stott,. l M Beaton,. P Bolland- S E Bonnar,. D J Brown,. S M Conochie,. W C Conochie; P M Currie,. K Dalgliesh,. l Fleming,. M Fortune,. E Hood,. D J King; J Kynaston,. C Kynaston: D Lindsay,. J Lochhead,. S MacDiarmld- l D Maclean- S Mahon; F McNaughton; S L Morrison- H Neil,. l Normand,. E Robbie- B A Roper,. N Stewart,. J Stewart,. B R Swan.. J Taylor; E Thomson; R S Watt- F Will,. N Winter. During the year D Weaks and then D R Clarke both tendered their resignations as Trustees. Prlnclpal Office-bearers Minister- The Rev. Kenneth D Stott Session Clerks Robin S Watt and Sandra MacDiarmid Church Treasurer: David J King Independent Examiner Tracy Borland FCC& CIPFA IAFFILI Morris & Young 6 Atholl Crescent Perth PHI 5JN Bankers Clyde5dale Bank, trading as Virgin Monev 1581162 HiEh Street St John's Centre Perth PHI 5UH Page l of 34
- Structure, Governance and Management Governing Document The Church is administered In accordan wlth the terms of the Deed of Constitution IUnStary Forml. 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 glfts and skills. The Minister, who is a member of the Kirk Session, is elected by the congreEation and inducted by Presbytery. The Minister Is deslgnated as a 'Teaching Eldel, rather than a 'Ruling Elder, and therefore holds no right to vote other than to use a casting vote wher neces51tated. Organisational Structure The Kirk Session, which is chaired by the Minister, met eight times in 2025 for business meetings. All meetings were held 'in person, within the church premises. Certain responsibilities are delegated to the Finance Group, to the Fabric Group and to the Facilities Group as appropriate. The Kirk Session is also responsible for spiritual affairs wSthln the church. Several Sesslon Groups provide the lead in these areas.
- ObJe¢tlve5 and Activitie5 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'5 Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinance5 of rellgion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churche5 in various ecumenical bodie5 in Scotland and beyond. Purpose Perth North Church's purpose Ss capti)d in It5 declared V15ion Statement, 'To know Chr15t and make Him known,. That purpose 15 pursued through a focus on four main functions a5 a church . to provide opportunities for the worship of God,. to nurture mernbers of the congregation and others in discipleshipi to evangelise those who do not share the Christlan Faith- and to care for each other and for others outside the fellowship. Page 2 of 34
The Klrk Session wa5 restructured in 2019 into eight 'Area of Minlstry Groups,, whlch seek to oversee the delivery of the majority of the above functions. The Groups are as follow5- Church Family-centred Areas Church Community-centred Areas Supporting Areas Pastoral Care Discipleship Fellowship City Centre Parish Facilities Finance Fabric The indlvidual responsibilities of the each of these Groups 15 set out below. Re5ponslbility for Worship and four further specialist SUPPOrt areas Isafeguardlng, Health and Safety, Data Protection and Stafflng IHRII are addressed centrally as explained below. Staffing and Volunteer5 Throughout the year Perth North Church employed the following staff members lin alphabetical orderl each of whom has their own Line-manager.. Katie Dalgliesh Deputy Church Officer, part-time Chris Livingstone- Church Secretaryloffice Co-ordinator, part-time Gavin Marshall Community Development Worker, full~time Fraser McNicol Church Officer, part-time Lynsey Paterson Project Lead for InTogether, part-time Catrlona Roper Church Organist, part-time We give our grateful thank5 to each of our members of staff for their dedicated service and for the faithful way in which they carried out their duties durlng the year. We apprecSate the loyalty of those members of staff who have seNed with us for a number of years, but we equally acknowledge that for both Chris Livingstone and Lynsey Paterson, 2025 represented their first full year in post. There were no staff changes which occurred. The Staff Panel, which reports directly to the Kirk Session, has overall responsibility for all members of staff and arky employment issues aT151ng. Perth North operates as a Fresh Expression of Christian Community, a work based in the Parlsh underthe title Tulloch NEf. Gavin Marshall continued in post for a fourth full year and a Summary of his work and some of the initiatives he pursued are set forth in the Parish Report under Areas of Ministry herein. Perth North is also blessed to have such a large team of dedicated and loyal volunteer5, who glve of thelr time tirele551y and generou51y in servlce. We also owe a debt of gratitude to Sandra MacDlarmid who faithfully produces the ever-increaslng number of Duty Rotas for so many of our volunteers and generally looks after their welfare. As a small mark of our appreciation to all member5 of staff and volLtnteers, a Yhank You" social was held in the Main Hall on 12 December. In providing a welcome, our Minister offered to each our most Erateful thanks for all the service given. Page 3 of 34
Activities- Introduction The pattern of Sunday worshSp, and the meeting of church land other) organisations, which had been slowly re-established in 2022 Ifollowlng Covldl, largely continued throughout 2025. The church persisted in the live streaming of weekly Sunday worship Services from the sanctuary. We take this opportunity to record our Erateful thanks to all preachers who willingly Stepped in to provide pulpit Supply during our Ministerfs enforced absence (due to illness) and to Rev. Ewen Gilchrist who acted as Interim Moderator during that time. Within the Parlsh, Community Servi largely continued from existing premi5e5 (Tulloch Hub) and the artivities carried on are explained more fully In the after mentioned Parlsh Settion. Communlcation with the Congregation A rolling programme of weekly Intimation5/notices were shown digitally Imrnediately before each Sunday mornin@ service with the principal items of Importance being highlighted verbally by the Minister. Paper copie5 of the Intimations were made available each week, and details also appeared on the church website. In addition, three editions of the Congregational New51etter, North News, were distributed to each household throughout the year as well as to members resident in Care Horlle5, Sheltered Houslng Complexes etc. The Annual Stated Meeting of the Congregation was held in the Sanrtuary on Sunday. 27 April. Areas of Ministry o Worship Worship 15 at the centre of congreEational life at Perth North. The main diet of worshlp is at 10.30 every Sunday, There is a rota of members who take responsibility for the prayers of approach and for the readinE of Scripture. The seNice Includes opening responses, a corporate reading of a verse from the Bible and a short question which encourages the congregation to reflect on a question that relates to the theme of the sermon. These are examples of how we understand worship to be partlclpative and engaging for all. Every week there Is provision for young people who will leave the service prior to the sermon and return towards the end where they will share something of what they had been learning Sn their time together. The main Christian festivals of Advent, Lent and Pentecost are celebrated and there are services to mark Harvest and Remembrance Sunday. The Sunday prior to Christmas Day, Christma5 Day, Easter Sunday and Pentecost are all-age service5 where the young people remain within the congregation and there is an attempt to be as inclusive as p055ible. Every week the Sung praise is accompanied by an organist and a group of slngers and musicians. There is an appreciation of the variety of hymns and worshlp song5. The sacrarnent of Comrllunion was celebrated twice and the sacrament of bapt15m was admiriistered onte to En adult. Page 4 of 34
Over the last few years there ha5 been a memorial service or Blue Christma5 event-this year tt was held at the start for advent on a Sunday afternoon. This was a break from previous years where a midweek service had been tsffered. The Kirk session will review and consider what to do in Advent 2026. Perth North is blessed with a COTnmitted team of volunteers who help with the AV system- thls means that the service Is live streamed every week and there is the abllity to use PowerPoint in the seNice for hymns and sermon illustrations. The preaching pattern is thematic and expository with the fDIIDwing area5 beSng covered- the Holy Spirit- Psalms 31~36,' Mark 7,. Ephesians 1-3 and for Advent, the four traditional themes of Hopel peace, loy and Love The attendance at worship ha5 Stayed stable throughout 2025 with an average of 100 to 125 belng present. The weekly lunchtime service whlch had been held on a Thursday was stopped in November due to volunteer5 being unavailable. There will be a disCU5510n to determine when the lunchtirne seNice will restart and what the format will be. Perth North, through a team of three people provide a monthly Service at strathtay Care Home. Although thls Is not in the parish of Perth North, Ihe parish minister has granted permis5i0n. The prayer life Df the congregation is encouraged In a number of way5. There 15 a congregational prayer diary offered to all members. The diary gives a prayer point for each day. There are also gatherings for corporate prayer. One gathering takes place on the first Saturday of every month and attracts between 15 and 20 people. There is also a zoom prayer gatherlng every Sunday from 9.3Clam to 9.55am whichls appreciated by those Members who cannot join the in-person worship. Worship also includes the opportunlty for people to grow in their knowledge of the Chrlstian faith and so there are a number of Bible study group5- there are two different group5 that meet fortnightly in the church. They follow a drfferent curriculum but both are for the building up of faith. There are also the housegroups- two meet In person and in homes and the third 15 online. The Guild meets fortnightly and they are intentional In their syllabus in providing opportunFties for a deepening knowledge of the work of the church. Each meeting begins with openin8 devotions. In the book of Act5 we are told that the early church wa5 a gatherin8 for worship, learning and fellowship. On a Sunday morning after the benediction there is an opportunity for people to stay behind in the sanctuary for tea and coffee. WhSle ntjmbers vary, between 50% and 75% of those who had gathered for the service stay behind and enjoy the opportunity for mutual support and friendship. Page 5 of 34
o Pastoral Care "Love one another in the same way I loved youl" (John 131 InforrvTal pastoral care has continued to be evident within our church famlly through all the different groups the church operate5 and by the many friendships formed, e.g. Housegroups, Guild, Warm space, FootW15e, 4C's, Badminton, WalkSng group and Fellowship events. Intimations on "famlly news" i.e. birthdays, bereavements and special event5 were given each week by our Mlnlster. These made us feel part of our church famity and engendered a feeling of 'beloftging.' Evelyn Coulter continued to oversee the vi5tttng of our members resident in care homes and sheltered housing. In 2025 a total of 19 volunteers from the congregations regularly vlsited 17 folk in the care homes and 28 people in other residential / sheltered housing. They also received EBSter/ Christmas cards made by the North Church Cr&fters from the 4C's group. This group produced approximately 180 + c3rd5 throughout the year which were delivered to member5 who had suffered illness and also on special occasions including anniversarie5, birthdays,-and bereavement- all being truly appreciated by the recipients. We give grateful thanks to all the volunteers who helped with this area of work. There is still a lot of work to do in this area. Hopefully, in the coming year, we will be able to continue to develop 'Pastoral Care, so that we can show love to each other as Christ want5 U5 to Footwise Ouring the year 12 clinic5 were held providing 244 appointments (last year 1891. We had to suspend applications frorn new clients during the yEar due to lack of available appointments. Feedback vla 42 questionnaires from clients showed a hlgh level of 5ati5faction with all respondents except one describing the service as excellent. Most clients come from within Perth bul a s18nificant nurllber come from rural areas. A lot of referrals come via word of mouth and a recommendation. In answer to the que5tian 'How could we do better?, we had two requests to perform a function that was out with our Insured remvt. The service has the capacity to expand but the limiting factors are numbers of volunteers. However, two very appropriate people are considering joinlng us as nail cutters. The surplus at the end of this year's Footwise clinic was £1,300 and the proposal to session Is to make a £IOOO don8tion to Church funds and to give a donab'on to Perth Women's Aid of £300. We remaln deeply grateful to the volunteers for all their willing and cheerful hard work. Page 6 of 34
o Discipleship The remlt of the Discipleship Group is in recognising the need to enable all to grow in their faith, through nurture, prayer and engagement with the world-wide church. Specifically, thls covers Bible Study Groups, Prayer Groups and the Prayer Diary. Discipleship is at the heart of the Gospel message as p¥eached by our Minister, Sunday by Sunday and he is always open to conversatlons with anyone who may be seeking or searching or who may be interested in joining the church. Much encouragement has been taken over the year by the Admission of new members by Profession of Faith. Fellowship The Guild, Walking Group, Tuesday Badminton morning and evening, the 4C's, Sunday tea5 and toffees and Monday Keep Fit come under the umbrella of the Fellowship Group. The 4C's meet on the first and third Tuesday of each month- It is an informal group of around a dozen ladie5. We are kept busy making cards for the pastoral team all as detailed above. We also cover shoeboxes for the Blythswood Shoebox Appeal. At our last meeting In December we enjoyed beSng entertained by Elana'5 Angels, a muslcal group from Kinnoull Church. Of course our afternoons are not complete until we enjoy our coffee and cake. Teas and coffees after Sunday services remain very popular with the congregation. recorded elsewhere, in September we hosled the National Guild Annual Meeting which was a busy day with all hands-on deck making it a m05t successful day. Monday Keep Fit has around 20-25 parhcipants each week who enjoy a cuppa after ihe exercise. All events are now much easier to conduct in our newly refurbished premises. o The Gulld The Guild met fortnightly from September until March wlth, usually, over 40 attending our meetings and with 70 on the roll. Our meetings were happy occaslons of chatter over a "cuppie" which lead to frlendships being formed and carlng and concern for one another stTengthened. However. 8ible readings, refiections and prayer were also always part of our meetings, and we welcomed a variety of speakets which retlected our interest, in body, mind and spirit. The Guild's theme this session 15 "Living Stones" the second of the 3-year strategy of "Let Us Build a House" and our minister, Kenny Stott, reflected on this when he vi51ted u5 in September. We a150 heard about the CrossReach project "playful Beginnings" the second of our 4 projects running over the period 2025- 27. The sum of £1,300 was sent to support the 4 ongoing projects. We look forward to our Coffee Morning in March and strawberry Tea in july, and to raising addTtronal funds to donate to Guild projerts. The North Guild is now part of the large central region of Guilds Together and the first meeting of this group is to be at the end of January In Sts'rling. Page 7 of 34
o Badminton Our Tuesday Morning Badminton group meets Ifrom September through to June) from 10am till 12 noon in the Main Hall Around 6- 8 folk (both men and woman) gather each week enloyln8 the activity, friendship and a cuppa. The Tuesday Evening Badminton Club a150 meets in the Main Hall at 7.30pm. This group 15 a bit more mixed and its number5 have fluctuated a bit this year but there is a central core of about 7- 8 people. It is also very friendly and lively, and apart from playSng badmlnton enjoy fellowship with tea, coffee and biscuit5. Both groups are very happy to welcome new members. o North Church Walklng Group The walking group has a membership of 29 with an average of 10 people attending each walk. We meet on the 4th Monday of each month with walks ranging between 4 and 6 miles throughout Tayside and Fife. The walk program can be obtainod from the Church web5Ite. o Clty Centre This year the Clty Centre Group has once again been busy with our regular actSvitles including Open Church on a Monday and Thursday, Toddler Group on a Thursday and our ecumenical partnership renew 23.3 Dn a Monday morning, Thursday morning and afternoon held at Perth Methodist church. We would like to record here our gratitude to our faithful Eroup of volunteers who make all th&se thing5 possible and also to our generous financlal contributors. The church has been very 5UPPOrtive in keeping the 5anrtuary open despite the increasing cost of heating but through the year we have had 50me very fruitful conversations with visitors of all falth5 and none who have come into the church. Thi5 year, following the refurbishment of the church kitchen, we have been able to revive our Lenten and Advent Saturday morning cafes where we have provided low cost food as well as an opportunity to ask for prayer. This was particularly appreciated at Christmas when prayer5 were read out in the church at the following Sunday service. These cafe5 have also given a chance for people who have not previously volunteered in the church to do so. We continue to look for further opportunitie5 to develop our ministry of hospStality and introduce people to our Lord Jesu5 Christ. Page 8 of 34
o Parish The Parish represents Perth North Church's re5ponsibillty for misslon and pastoral presence within Its deflned geo@raphical area, operating alongside the city-centre context in which the church building is located. During the year, Parish attivity was intentionally con501idated to ensure that engagement remained safe, relational, and sustainable withln existing capacity and building constraints. The Community Hub continued to function as the ¢entral base for Parish work. It open regularly during the week and provides a welcoming, accessible Space for individuals and local youth. Following ongoing assessment of the Ioc31 community centre, it became clear that it could not consistently be rnaintained at a healthy terllperature. In response, activities at thi5 venue were relocated where appropriate to the Cornmunrty Hub to ensure contlnulty of provision while prioritising wellbeing and Safeguarding. Parish engagement prioritlsed relational presence, supported by tarEeted programmes where appropriate. Regular drop-in opportunities, informal 5UPPOrt, and partnership-based activity continued, with particular attentlon to families, young people, and adL*lts experiencing social isolation. A Warm Welcome space for adults wa5 malntalned, and preparatory work progressed toward5 expanded provision for local young people, including plans to increase youth work tapacity through part-time Staffing and the development of an after-school group for children with additional support needs, subject to staffin@ and premises availability. Alongside direct engagement, emphasis was placed on enabling communlty ownership. Significant progress wa5 made in the development of a local orchard group, with over 100 ndividuals connerted through volunteering and informal participation. Several members of the community began exploring formal leadership and 8overnance roles, refletting a shift from staff- ed activity towards localty sustained involvernent. The Parish Group resumed midway through the year and reported to the Kirk Se55ion. Parish work wa5 led by the Community Development Worker, supported by volunteers and partner organisations. Funding for Parish activity was Eratefully received from the Gannochy Trust, Perth North Church, the Souter Trust, and Perth and Kinross Councll. Looking ahead, the Parish will continue to prioritise depth of relationship, communitv development, faith exploration, and partnership working. Future activity will be shaped by realistic assessment of capacity and buildings, Wtth a focus on sustaining what is already established rather than expanding beyond what can be responsibly 5UPPOrted. Supporting SeNices Facllities Thls group is still operating wlthout a Convenor. However, Facilities have through 2025 been responsible for, and maintained oversight of, the operation of the Church Office, the lÉne management of the Church Officets, as well as a team of office volunteers. Page 9 of 34
The Gn)up have also been involved, along with the Fabric groupi in the refurbishment of both the church kitchen / disabled toilet and of the halls / toilets and the provision of new chairs and tables. Both the congregation and outside users have been delighted with the finished results, Grateful thanks are due to Brian Swan and his Fèbrit grokjp for all their fore51ght and hard work in undertaking this refurbishment pmject. Finance The Finance Group members comprise Treasurer David Kin& Brian Swan, Liz Hood, Sandra MacDiarmid and Neil Stewart. The Finance Group is respDn5ible for the promotion of financial stewardship and for administering the church's dirert giving and fundralsing, including the recovery of Gift Aid. The group norrnally meets a minimum of three times each financial year. The purpose of these meeting5 IS to approve the Annual Accounts. to monitor fin8nci31 progre55 against Budget,. to prepare the Budget for the followlng year,. and in generdl to monitor the financial well-being of the Church. The Finance Group is responsible for assessment and calculatlon of staff salaries and subsequent conclusions are passed to the Staff Panel o Fabric The Fabric Group consists of 6 church rnembers who give of their time taking responsibility for the maintenance of our church buildings. The properties comprise the Mill Street buildin85 (Church, Halls. and the adjacent 3 storey Tryst Bullding which houses the church office and additional meeting rooms) and the Manse in Cragganmore Place. Assistance 15 provided to the Parish Group from time to time, with regard to the maintenance of the rented Community Hub. 2025 saw the continuation of the pro8ramrne of amenity improvements to the Mill St buildings which had commenced the previous year, and the following work was carried out.. Sanctuary- refurbishment of the Servery Kitchen Main Hall completion of the Kitchen furb]shment, refurbishment of the toilets, redecoration, sanding and recoating of the hardwood floor, and the installation of Sound attenuation panels New Hall refurbishment of the utility sink, refurbishment of the Accessible Toilet, redecoration and replacernent of the flooring. In the Sanctuary, 2 of the defective high level heaters were replad. In the Manse, the programme of redecoration continued with the painting of 2 bedrooms, and replacement of some carpets. Se55ion agreed to joining those churches parhcipating In Perth Presbytery's Roof and Roof Drainage Maintenance pilot, and the buildings have benefited from work undertaken by a contrartor bringing speciallst equipment for accessing and cleaning high level gutters. This has replaced in part, work prevlously undertaken personally by member5 of the Group. Page 10 of 34
Looking ahead, the Group is preparing proposals for improvements to the I, Floor of the Tryst building, and repairs to the Youth Room bullding. o Health and Safety The Health and Safety Panel continued to work towards full compllance with the Health and Safety Toolkit published by the Church of Sc()tland. The Health and Safety Manual including the Perth North Chur¢h Health and Safety Policy Is levlewed and updated regularly, and the Panel a5SlSts with training for new and existing staff and volunteers. The Panel is indebted to the Fabric Group for arranging for all statutory and other safety inspections covering Ga5, Electricity, Fire ExtinEuishers and Fire Alarm Systems. Looking ahead, the panel will undertake an early review our Fire Risk Assessments and proceduTe5 in light of the Church of Scotland General Trustees Flre Safety Memo issued late in 2025. Safeguarding All staff and volunteers who work with children and vulnerable adults are recruited in line with the Church of Scotland reqLtirements. The number currently PVG registered and actively volunteering within Perth North Church is 55. The Safeguarding Panel comprises Mrs Liz Hood ICo-ordSnatorl, Rev Kenneth Stott, Dr Sally Bonnar and Dr James Kynaston. The Safeguarding Policy and the names of Panel member5 are displayed in the Church and Halls. Introductory Training- 3 volunteers attended training in 2025. The SG7 reglstered is constantly monitored and all PVG volunteerslstaff are encouraged to attend, and to update theli training when required. Training Is mandatory and should be refreshed every 3-5 years. The Kirk Session is updated and kept informed of all traSning requlrements. Data Protectron The post of Data Protection Co-ordlnator was vacant throughout 2025. Perth North remains committed to ensure compliance with GDPR leglslation, adopting the policies and practices established hy the national church. We do our utTllOSt to ensure that all information held is accurate and Is kept LSP to date. Page 11 of34
Oth&r Areas of Ministry InTogether Church Presbytery Mlssion Initiative o InTogether Annual Report 2025 Perth North continues to act as the Supervising Congregation for InTogether, a Perth Presbytery Mission Initiative. InTogether reache5 Out to families who have children with additional support needs, providing spaces where parents can connect and know support. Opportunities to explore and develop faith are offered with the aim of developing a new worshipping communitv. 2025 has been a year of rapid development for InToEether thanks to having Lynsey Paterson, our 0.7 FTE Project Lead, In place. By the end of the 2025 we have been able to send the following summary of the work of InTogether to our maln fynder (Seeds for Growth, Church of Scotlandl which identifies 4 maln strands to our work. Strand l- InTogether community groups le.g. Week FunTogether, termly FunTogether PLUS, monthly Parent Coffee and Chat, 5urnmer holiday activities, InTogether Dads- a new group being explored tn informal consultation evening happened in December 20251 Strand l activitie5 are our main gateway activities where people connect and grow relatlonships. In these space5 we build relationships of trust and, when relevant, speak to our member5 about faith. These faith interactions grow over time. Many of our volunteers are ready to intentionally develop these faith interaction5 while sharing God's love and care and modellinE Christianity. Christian practices and approaches will slowly be brought into conversations. We were delighted to start a second FunTogether Group in september at Trinity Nazarene on a Monday morning which offers families who cannot attend on Friday mornings an opportunity to join in. Strand 2- Falth formation le.g. Alpha, Discipleship activitie51 When appropriate, our members are invited to take part Sn further intentional faith formation proÉramme5 like Alpha. We have ongoing Intentional and targeted discipleship conver5ation5 with one or two other parents and we are exploring the provision of Discipleship activitie5 In a Box, which parents could pursue at a time that fits around the needs of the famlly. Strand 3- Gathering faith and worship events le.g. Outdoor Churthl A partnershlp is developing wlth Aberdalgie and Forteviot Church of Scotland and the Green Shoots Garden project. Feedback from attendees at the Parental Retreat in May suggested this would be of interest to many of our families and so we had a family picnic at Green Shoots in the summer and will meet with the minister and 5e5sion clerk of Aberdalgie & Forteviot Church in Page 12 of 34
January 2026 to discuss plans to hopefully start Outdoor Church between Easter and Autumn 2026 Strand 4- Faith and Wellbeing retreats/courses le.g Parent Mind 8ody and Soul Retreat in May 2025 at the Madoch Centre and Kintsugi Hope 10 week courses for groups which we hope to start in Spring 2026 wlth fotjr people currently undergoing tralning to lead the groups In January 20261 These are Spaces tor adults to deeply reflect and encounter God. Retreat content is created that is user-friendly for participants while delwering content aimed at faith development. Kintsugi Hope Courses will o)Yer people prartices to support holistic wellbeing, including finding support through developing faith in Jesus Christ. All four strands continue to develop thanks to the enthu5ia5tic support of our 25-30 volunteers across the work of the initiative. 8. Achievements and Performance New Initiatives in 2025 111 On 22 June, at Dunbarney Church, Bridge of Earn, the Planning and Deployment Committee of Perth Presbytery informed of a review of the Presbytery Mission Plan to include a proposal that Perth North should unite with St. Leonard's-in-the-Flelds ISLFI Church, Perth. After carefuw and prayerful- consideration, the Klrk Session of Perth North declared that it would be "open to conversation5" Wlth SLF. A social with Elders from both Kirk Sessions was held at Perth North on 16 December. 121 The Fabric Report records more fully the extensive renovation programme carried out over the year to our kitchen5 and Hall toilets, and rdeCOratIon of our halls. 131 Our church prernises were used by the Natlonal Guild to hold tts Annual Gathering on 12113 September. Throughout 2025, we received a good number of requests to book our premises, and thefollowing are worthy of particular note.. l. Hire of our sanctuary forthe annual Encore Concert on the evenlng of Friday* 25 April and 2. Hire of Dursanctuary forthe Annual Prizegiving by Perth Academy on the evenSng of Thursday, 19 lune. The expectation is that these events will be repeated in Perth North in 2026. In terms of Mission Outreachlcommunity engagement, our Tryst is now belng used, on a weekly basi5, by separate Alcoholics Anonyrnou5 and Narcotlcs Anonymous Groups. We also continued our Ilnks wlth our Missionary Partners in Zambia, Keith and Ida Waddell, from whom we recelved regular Newsletters. We engaged in regular contact with, and financially supported, Perth Debt Centre Ichristlans Against Poverty) and, later in the year, kts Chairman, Gordy McKay, led us in worship and brought Page 13 of34
us up to date wSth the Group'5 activities. Amongst other groups supported during the year. Perth North donated to both Perth and Kinross Foodbank and Starter Pack in addition to raising funds for Christian Aid during Christian Aid Week. o Blythswood Care Jacqi & Denni5 Brown would like to thank the North Church family for the support that has been given to the fund raising towards providing "Care with clean water" by Blythswood Care. With members buying marmalade, jams, jelly and home baklng between May 2024 and February 2025 a sum of £2,550 was Trised and sent to Blythswood. In the period May 2025 to December 2025 a further £1,6(11 had been raSsed and when we stop selling at end of February 2026 the total will be sent to Blythswood. In a "Thank You" letter from Jeremy Ross CEO of Blythswood he wrote °So, your marmalade, jam5 and home baking is L7einB put to double use. The people of Perth are obviously enjoying it and friends throughout the world have and will reap the benelit. o Membershlp Statlstlcs The summary membership statistics are as noted below. There were five new member5. We have unfortunately lost some members, and the details are as follows: members who have died, togetherwith those recorded as having left the church, totals 27. This brings the total membership down to 601 communicant member5. Ancillary Records show two deaths of "Belongers" who were not on the Communicant Roll of Perth North Church, which means there are now 34 people under the classification of "Belongers" Members on the roll at 310ecember 2024.............623 Admitted during 2025................ Removed during 2025...................... .27 Members on the roll at 31 December 2025.............601 Plans for the Future In all probability, many of the Kirksession's main plans for 2026 will be governed by what progress is achieved in relation to the proposed Unlon wSth SLF and what any Basis of Union may look Ilke. Leaving that aside, the Trustees might otherwise have been inclined to take the opportunity to'.- lal Review those priorities which had last been identified at the Elders, Conference on 23 October 2021 namely lal Pastoral Care Ibl Youth Work and Icl Outreach. Ibl Continue to develop our new 5y5tem of Pastoral Care. Icl Identlfy and seek a means of meeting the need5 of our young folk. There may be discussions to be had with Y Tayside IYMCAI to establish what they can offer- other options may have to be considered. Page 14 of 34
Idl Continue to review the operation of the Open Church in our sanctuary and our engagement with Renew Well-Being. lel Support TullDch NET and the community working being undertaken by Gavin Marshall in our Parish, and the initiative5 and ideas he is developing. If) Undertake a review of the operation of the Klrk Session Groups In general and rrore specifically seek to establish a new Mission Grouping lcombining City cent and Parish Groups) Igl Kirk Session will also look for new Convenors to fill current vacancies. Ihl Seek a consensus from Elders to form a "slimmed down" Kirk 5e551on and thereby a smaller number of Trustees. We would do so whilst retaining those who111 wish to contlnue to serve as Art¢¥Je Elders and121 those who wlsh to be placed on the list of Emeritus Elder5. lil Consider the Ordination of new Elders. til Bolster our body of volunteer5. Ikl Continue to engage with our city centre church partners and work collaboratfvely with them. Risk Management A formal Risk Register has been established andls detailed below. It tackles the following key risk5 Loss of Key Staff and Volunteers Lack of Flnanclal Giving and Inadequate financial reserves Breach of Dala Protection legislation Breach of Safeguarding legislatSon Breach of Health and Safety legi51at%on Page 15 of34
OPERATIONAL RISK REGISTER as at December 2025 Operational Risks requen£y of eview ast Review Date Rlsk ntrol procedures Monitoring pro55 esponslblllty Los5 of Key Staff ReMew5 Wlth staff 8ainst lob de5criptlons taff Appraisals taff Panel vi Line Managers nnual November 2025 Loss of Key Volunteers ey v)lunteers have a nomlnated eputel shadow egu13r revlews ession Groups onveners uarterly uvember 025 Financial Risk5 Frequency of Revlew ast Revlew ate ontrol procedure5 onltorln6 Proie55 e5ponsibility ack of nnual Accounts. ormal Budgeting. nancial Campalgns. nance Group rEportin8 to Kirk Sesslon uarterly November 2025 n3dequète Flnancial Reserve5 tsblished General Reservè and abric Reserve Funds eview in nnual Accounts Flnance Grcup. reportingto Klrk Sesslon November 2025 February and NovetnbeT Compllance Risk5 Frequency ol Revlew ast Review Date Risk ontrol procedures Monltorin8 Proce esponslblllty Lack of Compllance Ith Data Protection Legislation Full adoptlon of parent harlty procedures. All eqtsired written Policies nd Procedures In place. egvlaTformal ata audit Dèta Protection o-ordinator eporting to he Kirk 5esslon nnual ngoing Lack of Cotnpliance ith Safeg3rdin6 IPVGI Leglslatlon ull adoptlon of parent harity procedure5. ppointment of afeguarding Panel nd SBfeguar(1lng o-ordinator. Form81 list f scheme membÈr5. rainin8for Scheme embers. Regular review by fe8uardln8 Panel afeguarding o-ordinator, ept>rtinE to Kirk Session ngDlng ngoing Latk of Compliance Ith Health and Safety eBulatlons fFectlve Health and fety Policy and rocedures evlew by Health nd Safety Panel Health and Safety dministrator eporting to Klrk esslon nual Novembei 2025 Page 16 of34
- Financial Revlew 2025 The principal source of Income for the Church is voluntary income. WFO envelopes/Gift Aid Monthly Gift Aid/Non Tax Open Plate Tax recovered Other donations Legacies £13,618 £122,583 £6,763 £33,358 £6,770 Grand Total £183,092 12024 £188,468) A decrease of 2.8% Other area5 of income for the Church are: Trading attivities, such as hall lets. Charitable actSvities, such a5 weddlngs and funerals. The Church of Scotland Investment Trust Income Fund dividend5 recelved. Capltal monies held by the General Trustees Proceed5 of Craigieknowes Manse, Glasgow Road Manse and Church flats. Income Fund dlvidends received via the Consolidated Fabric Fund. (Presently credited to the General Fund). Main expendltures during 2025 Capitul Projects- Church ond New Hall Mlnistries and Mission Allocation Church staffing costs Heating and lighting Ilncluding 'Open Church, cost £ 7,4171 £ 99,992 £109,000 £34,477 £27,245 Reserve Funds The General Fund (Working Fund) had a deficit of £1,171 which will be deducted frorn the General Reserve Fund. At 31 December 2025, the Church held total funds of £672,425 whlch Includes the Manse at 2 Cragganmore, valued at £300,000. The following categorSes of funds are held a5 detailed in Note 15 of the Accounts Klrk Session Fund Restricted Funds Unrestricted Funds Church Organisatlons £9,119 £120,137 £486,241 £56,928 Totalling £672,425 Page 17 of 34
In addition, funds held on behalf of the congregation by the Church of Scotland Tw5tee5 amounts to £228.837 lat costl, as detailed in AppendSx I Ipage 311. Reserves Policy A policy of prudence is observed by the Trustee5 at all times and monies are lodged with the Church of Scotland Investors Trust when appropriate. Detai15 of the level and purposes of the reserves held are given on page 30. Investment Policy No investment5 were held by the Church dijring 2025 other than reserves lodged with The Church of Scotlènd Investors Trtjst. 10. Statement of Tru5tees' Responslbllity Charity law requires the TFU5tee5 to prepare financial statements for each financial year which show a true and fair view of the State of affairs of the charity and its financial activities for that period. In prepar1ng those financial statements, the Trustees are required to selert Sultable accountSng policies and then apply them consistently,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards of recommended practice have been followed, Subject to any departures dist105ed and explained in the financial statements,. and prepare the financial statements on the golng concern basls unless it 15 inappropriate to presume that the charity will continue in operational existence. The Trustees are responsible for keeping proper accounting records which disclose wlth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply wlth the Charities and Trustee Investment (Scotlandl Act 2005 and the Charitie5 Accounts (Scotlandl Regulations 2006. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Tnt5tees and signed on their behalf, Sandra MacDiarmid Joint Session5 Clerks joint Sessions Clerks Dated j9 Izhc'H 19 Niziok iQoaw PRge k8 of 34
PERTH NORTH, CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PERTH NORTH, CHURCH OF SCOTLAND I report on the accounts of the Trust for the year ended 31 December 2025 which are set out in pages 21-30. Respective responsibilities of Trustees and examlner. The charitV'5 Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 20D5 and the Charities Accounts (Scotlandl Re8ulatlOn5 2006. The charity's Trustees consider that an audit 15 not required for thi5 year under Regulation 10111 lal to Icl of the 2006 Accounts Regulations and that an independent examination is needed. It Is my responsibility to: 151 examlne the accounts under sertion 44llllcl of the Act,. lill to state whether particular matters have come to my attention. Basis of independent examiner's report My examination Is carrled out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examinatlon 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 dlsclosures in the accounts and seeklng 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 no opinion is given as tD whether the accounts present a "true and fair view" and the report is limited to those Matte Set out in the stateTnent below. Independent examiner'5 Statement In connection with my examination, no matter has come to my attentlon: lal which give5 me reasonable cause to belleve that in any materTal respect the requirements- lil to keep accounting records in accordance with section 4411) lal of the 2005 Att and Regulation 4 of the 2006 Accounts Regulations,. and lill to prepare accounts which accord wlth the accounting records and comply wlth Regulation 8 of the 2006 Accounts Regulations,. have not been met,. or Ibl to which, in my opinion, attention should be drawn in order to enable a proper understanding Df the accounts to be reached. Dated 20.... Tracy orlan FCCA, CIPFA IAFFILI Morrls oung Chartered Accountants 6 Atholl Crescent PERTH PHI 51N Pag# 19 of 34
Thi5 paEe is blank. Page 20 of 34
iiiiiiii illlll . lllllllllllll Illlllllllllllllllllllllllllllllllj 11 111 Illji iiiiiiiiiiii iiill 111111111111. - Illlllllll Illlllllllllllllllllllllllllllll 11111111111111 11 111 Illlll PAge 21 of 34
BALANCE SHEET as at 31 December 2025 2025 2024 Note FiKed Assets Tangible Fixed Assets Investments 3Th),000 300,000 io 3QK).OQK) 300,000 Current Assets Debtors Bank and cash li 3,517 381.509 385,026 21,129 390.612 411,741 Creditors Falling due withln one year 12 12.601 14,169 Net Current Assets Creditors falling due after more than one year 372,425 397,572 Total Asset5 672,425 697,572 The funds of the ¢harlty'. Kirk Session Fund Restricted income funds Unrestricted income funds 15 9,119 120,137 543,169 8,853 133.561 555.158 697.572 Total charlty funds 15 672,425 697,572 The accounts were approved by the Kirk Sesslon on Trzfr/2 016 For and on behalf of the Kirk Session o_ J 1frfr4 Session Clerks Treasurer Page 22 of 34
Perth North, Church ofscotland Accounting Pollcles The principal aCCDuntlng policies. whlch have been applled ron515tentFy In the current and precedlng year In dealine with item5 whlch are consldÈrÈd materlal to the accounts. are Set out below. Basis of Preparatlon The fin8ncial Statements have been prepared Sn accordance with Accounting and Reportlng by Chèrltle5.'Statement of Recommended Practlce applltable to charities preparing thelr accounts In accordance with the Flnancial Reportlng Standards applicable I the UK and Republlc of Ireland IFRS1021 Issued In October 2019 3nd the Financial Reparting Standard appllc8ble In the UK and Republic of Irel8nd IFRS1021, the CharitlÈs and Trustee Investment1Scotlandl Act 2005 and the Charities Account5 Iscotlandl Reeulatlons 2006 las arnendedl. Funds Accountlng Fu5 are classified a5 evcher restrlcted funds or unre5tri£tedlde5ign3tedl funds. deflned as follow5. Restricted fund5 Ire funds subject to specific requirements 35 to their whlch may be declared by the donor or with thelr authority or cre3ted through legal processes. but still within the wSdtr object5 of the charity. Endowment fvnds are fund5 whlch 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 objec15 of the hartty. UnTe5tricted funds are expendable at the dlxretlon of the trustees furtherance of the oblects ol the charlty. If parts of the unTe5trIcted funds are earmarked at the discretlon of the trustees for a partlcul8r purw5e, they Hre deslgnated as a sepaT3te fund. Thls deslgnatlon has an admln15tratlve purpose only and does not legally re5trictthe trustees. discretion to apply the fund. Incomlng Resources Income Is recognlsed when the charity has entitlement to the fund5, any performance conditlons attached to the itetnlsl of income have been meL Itls probable that the Income wlll be recelved and the amount can be measured rellably. Donated Servlces and Facillties Donated prOfS1on3l servlces and donated facilities are recognlsed as Income when the charlty has control over the itetn, any condltions associated with the donated Item have been met the receipt of economlc beneflt from the use by the tharlty of the Item Is probable and that econotnic beneflt can L measured reliably. In atcordance with the Charltle5 SORP IFR51021 the general volunteer titne of congreg8tlon members is not recognlsed. On recelpLdonated profe551onal 5ervitÈs and donated f3cllltie5 are recoEni5ed on the basls of the value of the gift to the charity, whlch Is the amount the charlty would have been wllling to pay to obtsin the servlces or facilities of equfvHlent economlc beneflt on the open market,. a corresponding amount is then recognised as expendlture In the perlod of reTript. Flxed Assets The tharlty has the rlght to occupy and use for It5 charitable objects certain tsngible fixed assets, Including the Church, halls aDd flat5 VÈStÈd In the Church ol Scotland General Trustees. No consideration is payable forthe use of these assets. Expendlture incurred on the repalr ond maintenance of these assets. as well 05 the manse at 2 CraggantnorE, Is charged a5 re50urcps expended In the Statement of Fin3nclal Activitie5 In the perlod In whlth the Ilablllty aTlse5. Interest Recelvable Interest on fund5 held on deposltls Included when receivable and the amount can be measured reliably by the charity., thls Is normally upon notiflcatlon of the Interest pald or payable by the bank. Investments Investments are stated at market value at the balance Sheet date. Unreallsed gains and losses repsent the difference between the market value at the beglnning and end of the financial year or. If purchased in the year, the difference between cost and maiket value at the end of the year. Rea115ed gains and 1055es represent the dlfference betweenthe proceeds on disposal and the m&rket value at the start of the year or cost If purchased In the year. Taxation Perth North, Church of Scotland 15 recogn15ed as a charity for the purposes o13pplicable taxatlon ley51atlon and is therefore not sublett to tatiOn on Its charitable attlvltiÈS. The charlty Is not reElsteTed forVAT and SOurC$ expended therefore include Irrecoverable InputVAT. Golng Concern The Trustees con51der that thÈre are no materlal uncertaintie5 about the Charlty's ability to continue a5 a golngconcÈrn. Public Benelit Perth North, Church of Scotland meets the defin1tion of a publlc beneflt entlty under FRS 102. Page 23 of 34
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NotesfDfminE partolthe Ilnancla15tatements fortar[Vjed 31 Decernber2025 UDr¢StrJth R¥tikte Unrp5trtrted Funds RD14 RÈslrftto& Irk5E551on Furtd 2024 Totsl 2D25 2025 1025 2024 2024 AnalysOfASour£èE%pedÈd OftenDÈ Envelope5 116 138 Ch&rft4blEA(tlvllk5 109X 34A77 19.828 9.339 10.0 7,417 ID9,0 34,477 19.828 9.339 ChurthstaffinEthsts HÈatthglL]ghtin8 34.116 27.N7 27,047 kO.L 9.348 io,rm 9.3q8 Openchuich EIErtrfCrosWéQlaI RttwvÉ .461 FabiKMtpalrs& t13)1en•nce PitabyLery Du 6.5D5 4,767 4.563 4.412 3,640 4,563 4AII a,640 4.767 Manse c(Ta% Prtha$Ocè PhotorDplerlProiE ChUrch01(e FxppThsP5 wat rnlE5 hllrt15tÉr'sTravél E%pon Officeequlpment 2,701 2,650 2,226 L4Ji 1,182 2.295 2,295 2.650 a92 1.24Q 392 1,240 865 886 Computti È4uIpthentlsupport 79D 760 720 437 60D 350 OependEnt E1amFQ 720 724 72Q 639 1.749 3,3 6W 3E4 202 CAP ExtEmalPayf(Ilttssts fjtVlÈntie Ptoloct-MiKExpEnsES SUTanceMqnsE 384 333 300 3Qg 1.324 200 3W 1.324 50.749 250 LtsssDh5altrolthveJtorsTru51Vnits TulthhNEt ChurEh Bannèrs 5Q745 5ZW9 SI9 16,311 45.571 1&311 489 L642 3.480 FootWlSECOStS DryH0tProlÈtttThlTruSE5 AccesslbltTollefpTolpct-GEneralTiyStees IlewHill Prole(l-fjeQeialTntste¢s chvirhtÈh PrDjÈ(t.6e&1TwV5te5 thurth He3ters Pro5Ftt6eneiBITIu5teeS 3,480 IIL303 67.599 24040 2,873 21,965 26.Q40 73 278.S80 434,288 214.S08 zoz 456385 154128 14 413 202 456.523 TherEfpre5U PAge 2Sof34
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Notes formlng part of the financial statements for year ended 31 December 2025 Tangible Fixed Assets Buildings C05t At l January 2025 300,000 Additions Dlsposals At 31 December 2025 300,000 Accumulated Depreciation At l January 2025 Charge for Year Eliminated on Disposals At 31 December 2025 Net Book Value At 31 December 2025 300,000 Page 27 of 34
Notes formlng part of the financial statements for the year ended 31 December 2025 io Investments 2025 Market value at 31 December 2024 Investment5 501d during 2025 Investments added during 2025 M3rket value 3t 31 December 2025 Investments at C05t li Debtor5 2025 2024 Glft ASd Tax Refund Oue Other 2,672 845 2,406 18,723 12 Creditors 2025 2024 Accruals Other 4,236 8.365 7,928 6,241 13 Analysis of Net A55ets Among Funds General Deslgnated Restrlrted Kirk 5e55ion Total Ked Asset5 300,000 300,000 CurrentAssets 60,929 208.398 133,561 8,853 411,741 Currert Liabillbes -14,169 -14,169 Net a55et5 at 310ec 2024 46,760 508,398 133,561 8,853 697,572 General Desi&nated Restrl¢ted Klrk Sesslon Total xed frSets 300,000 300,000 Current Assets 69,529 186,241 120,137 9.119 385,026 -12,601 -12,601 Net assets at 31 r)ec 2025 56,928 486,24L 120,137 9,119 672,425 14 Volunteers In cammon wlih all conEreEatlons of the Chvrch of Scotland. the con8regation benefits from the contribution made by volunteers whogive thelr lime and talents wlllingly for the benefit of the Church. The areas of congregatlonal Ilfe whlth rely on the contributions of volunteers are many and varled and tnuih of the aclivlty would be unable to tontinue were it not for the commltment shown. Page 28 of 34
Notes forniing part of the financial statements for the year ended 31 December 2025 15 M(svements In Funds AtlJanv3ry 2025 Incorn1ng Resources Outgoing Resources At ai Dec 1025 CHURCH RESERVES Transfers Kltksesslon Fund ceSda1£ BankAlc Includes £1.789 tsf re5trltted offBilmKs B,853 È,a53 1.746 1,746 1,480 1,480 9,119 9,119 Re5trided funds TullochN S Palrner 2004-LEgaryChlldren and Youth Fund Wllllèm Yavendale Legacy-for Youth N4n Fra5ei Lga¢¥-Church Oevelopmeot-youth Wark Footwlse Project Gener41 Fvnd 86.451 29.55S 10,165 7,165 225 aS,660 L212 452 971 1,417 99,992 140,704 50,74S L389 360 72,366 29.378 10.257 8,136 1,642 99.992 ts4,128 133,561 120.137 UnrÈstrlrtÈdfvnds Properties Fund MaTr5e 2 CraE84nmore Citycentre Projert-p?rrlegacy l Brown General Reserve Fund DrE5me Ma¢Don3 Logacy Major Repalrs (Reseivel Fund Mrs Slna Palffler Legacy (BB Funds) D Mclaren Legacy Medla, fechmolo Genor?l FunLI 30D,OW 76,330 64,335 30,WO 20.1 1s,wo 2,OQKI 731 300,WO S9,574 50.72Q 30,0 20,936 Is.0 16.756 1,444 -L171 934 & Communlc3tlons Fund 720 21l30S 2a3,225 li 210.134 111,068 1.171 505,398 486.241 DrEani5atlQll5 InTogelhei Church &xlal Fund Fri@ndsofth2 Narth North Church Gulld rth Church Toddlpf5 8adminton Club lam) BadmSntoM Club Ipml W31kl Club 37,727 5,611 2,324 30D 318 104 355 21 46,7fAJ 4S,578 5,715 31.849 51,456 4.563 2,324 3,381 599 216 376 63 45,571 3,JlS3 355 278 273 B7 55.739 372 74 166 252 45 56,92 TDt41 Fund5 15 Contlnued over 697.572 409,257 434,404 671425 Page 29 of 34
Notes forming part of the financial statements for the year ended 31 December 2025 Movements in Funds contd. Kirk Session Fund Fund.. To be used atthe discretion of the Minister Pur oses o Restrlcred Funds Legacy S Palmer.. This Legacy was left to the AdventUTers in 2004. Legacy William Tavendale: This LeEaCy wa5 left for Sunday Schoollyouth work. Legacy Nall Fraser.. Church Development-youth Work Fund:This fund is to be used for activities in the youth work Sector. TullochNet.. Came under the aUSPiCES of the Kirk Se55ion on 17th January 2015. Parish outreach. Footwlse.. A project providing a low cost toenail cutting service for Church members 3nd others. Pur oses o Unrestricted FDnd5 City Centre Project: Facilitating outreach to the needy in the city centre. Includes open church. Media:Technology& Communicatltsns Fuhd.. Thi515 a fund Set up to cover IT and communications costs, for renewals only. PropertÈes Fund.. This reflÈcts the estimated rnarket value of the Manse 3t 2 Cragganmore Pla¢e1£300,0001 Major Repair5 (Reserve) Fund.. Tho Trustees have set aside fund5 for the malntEnance of the church properties. General Reserve.. The Trust&&s have set as&de funds to be used in the event of a General Fund deficit or unforseen Èxpendituros. Oiganlsations In Together Churth.. Funds from the Presbytery Mission initative providinE assistance for familles wlth additional support need5. Social Fund.. For Mission, Outreach and Fellowship. Badmlnton Clubs.. For the promotion ol sporting actlvFtles and fellowship within the Church. North Church Guild: Aim- to invite and encourage both W0e[l and to commit their lives to Jesus Christ and to onable thom to expres5 their faith in worship, prayer and action" WalklnE Club,. Providing fellowship and outdoor exercise for ChurEh members and others. Friends of Ihe North.. Thi5 group c105ed during 2025. North Church Toddlers.. Providing a safe place of friendship and fun for parents/ carors and their children. Collertion¥ for Third Parties 2025 Harvest servi¢e-collection for Perth Foodbank Christian Aid Envelopes Home St3rt-Perth & Kinross '2042 '1795 '80 Page 30 of 34
Appendix 1 FUNDS HELD ON BEHALF OFTHECONGREGATION BYTHE CHURCH OF SCOTLAND GENERAL TRUSTEES Capltal Account 2025 2024 Credit balances held at 31 December at cost 142,308 257,801 Market value of balances at 31 December 137,901 243,145 Deposit Fund Credit balance at 31 December Revenue Account Credit balance at 31 December 355 Total Funds Capltal and Revenue 142,308 258,156 The following reserves are held: The Church of Scotland Investors Trust: Income Fund 17,453 units Cost £218,264, Marketvalue £198,789 Deposit Fund £10,617 Page 31 of 34
Appendix 2 PERTH NORTH CHURCH TULLOCH NET ACCOUNT2025 Rèstrlrttd Vnre5tricted Total Inrome.'GTants and DonatloThs GannochyTrLFSt Perth North Church E21,45D £21,450 £io.000 £3,000 £io.000 E3.LKKI OthErGifts of tnoney Grants and Donatlon5 subtotal E24,450 £ID.000 £34,450 other Income: EL210 £2,210 oth&r Incom•sub total £2.210 E2,210 Totsl Inwme £24,450 £12,210 E36,660 E%pendiiure- stèfFin8'. E41,034 £41,034 £6.642 E771 Hub Ioffke and Operatlonal Costsl Mub Activitie5 lindudin8 Warm Sp?cel General Expenses Exppn5e5 paid by Soldo External Event5 & tIVitieS Expendlture sub total E6.642 £771 fl,289 £9 E2,289 £9 £41,805 £8.940 £50.745 Closlth8 Balancès -£17,355 E3.270 -£14,085 Summèry Opening CurrertAccount ealance Co5 Deptsslt Account Balance soldo Openlng Balante Defkit foryear E36,451 £50,WO £0 -É14.085 £72.366 Closlni Bajance ReprÈs*hted by.. Current AccDUnt bakin.. Deposlt Account B3Lince Sddo Balanie E22,305 O.(N)O E61 £72,366 Total Prepared by P M Currle Reviewed by E Hood IAuditOfl LG Page 32 of 34
Appendix 3 INTOGETHER Income and ExpendItu10[Year ended 31 De¢embei 2025 INCOME EXPENDITURE Restricted GIanoOn2tlDD$- FuntO8eiherVefiue Hiie FuntogEtheiCaierlllg Snack5 RÈs¢ur¢es Craftmaterfals Card8 rr&web51 Glfts Mlsc MaFketing Empioymentcosts.. £1.560.00 £231.00 E151.09 E272.15 .00 UnreStriciedGrantson8don$- NESP8teisonTwst See05forGrowth J05Èph RankTftsSI Perth presrym1ssoTrGrant £5.250.00 o.ooo.00 £io.ooo.00 £6.000.00 £41,250.00 £381.75 17AO 415.35 £ien.66 MonlhtylndNlduèiContoiyJtors Communitysupporter SupptsrtlnEcoDgregaUons In¢omÈganeFJted Irom BenellclariÈs M15Eellaneous È1,655.00 £i.oio.00 osi&oo £302.64 £4,328.37 salary PeHslon Nationallnsurance TiavelExpenses SUC8mp WFWF Morketlng- Fliinlng Alpha Kints81 Hope irtogelheroads 8ankCharge$ Volunteei Expenses Retieètcosis E22.780.80 £1.139.04 É314.74 El.J87.92 £25,422.50 £570.00 £1,361.28 £475.00 £81.37 E3$0.00 £172.49 £47.40 £67.75 £404.40 £21.98 TotslExpenses Surplu5 i.e49.Sl £13.728.86 £45.578.37 £4%576ts7 Summaw. Openlngcasheante OpeThlngBpnk Balance Repre$entedBy'. ClosinRCa5h Balance Cioslng&ankBalancp e94.45 È37,692.83 E37,727.28 £13,728.86 £51AS6.14 £78.73 É51.377.41 É51,456.J4 Surplus Prepared fiomthebooks oflntogetherby- Ebzabelh HDod Checked by- Brlan Swan INTOGEIIIER..FyndslorthePresb>YeryMtslonlnthllwpywlthg$wortfoytsmlUlIh¢hIIoreThfftAdMonaIsUPpOrtml1S Page 33 of 34
App&ndix 4 Perth North C Q.linic Financial Statement for the Amount Incomelclinic Fee5 Starting balance Clinic fees 1511125 Clinic fees 512125 Clinic fees 513/25 Clinic Fees 214125 Clinic Fee$ 3014125 Clinic fees 416125 Clinic fees 217125 Clinic fees 618125 Clinic Fees 319125 Clinic Fees 1110125 Expenditure Amount 225.13 90.0 102.0 130.0 105.0 iio.o 130.0 130.0 130.0 165.0 120.0 2218125, Trycare nail clipper5 1818/25 Canonbury, glove5 etc 319125 Saver5 foot cream 2711126, donation to the North Chufch 2711126 donation to Perth Women5 Aid 283.20 48.30 9.88 iooo.o 300.0 Clinic Fees 511ty25 125.0 ClinSc Fees 3112125 80.0 Total Expenditure for the year Donations as approved by the Kirk Session on 2711/26. 1641.38 Total fee5 and starting balance Expenditure 1642.13 1641.38 End of year balance 0.75 Page 34 of 34