Perth North
Church of Scotland
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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

6. 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.
7. 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 th￿e 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 repla￿d. 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 r￿deCOratIon 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 pro￿55
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 Safeg￿3rdin6
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

9. 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
Fu￿5 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 prOf￿S1on3l 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 rep￿sent
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 ta￿tiOn 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

li
i!,,!!!!!!ll!!!!!N!!!!!!i!!Iii'!
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IllllDBllllllllllBIIIIIIIIIII,IIIIiIiiIIIIIIDBI
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BllPIIIIIIIII
ii'iiiIBiii
illlBiiii
11
ij
11
PA£e 24 of34

NotesfDfminE partolthe Ilnancla15tatements
fort￿￿ar￿[Vjed 31 Decernber2025
UDr¢StrJth
R¥tikte
Unrp5trtrted
Funds
RD14
RÈslrftto&
Irk5E551on
Furtd
2024
Totsl
2D25
2025
1025
2024
2024
Analy￿sOfA￿Sour£è￿E%pe￿dÈd
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 EIErtrfCrosWé￿QlaI 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%
P￿rtha$￿￿￿O￿cè PhotorDplerlProiE
ChUrch0￿1(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 E1am￿￿￿￿FQ
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
SI￿9
16,311
45.571
1&311
489
L642
3.480
FootWlSECOStS
DryH0tProlÈttt￿￿Th￿￿lTruSE￿￿5
AccesslbltTollefpTolpct-GEneralTiyStees
IlewHill Prole(l-fjeQeialTntste¢s
chvirh￿tÈh￿ PrDjÈ(t.6￿e￿&1TwV5t￿e5
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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Page 26 of 34

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 fr￿Sets
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
c￿eSda1£ 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 L￿ga¢¥-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 W0￿e[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 ExpendItu￿10[Year ended 31 De¢embei 2025
INCOME
EXPENDITURE
Restricted GIan￿oOn2tlDD$-
FuntO8eiherVefiue Hiie
FuntogEtheiCaierlllg
Snack5
RÈs¢ur¢es
Craftmaterfals
Card8
rr&web51
Glfts
Mlsc
MaFketing
Empioymentcosts..
£1.560.00
£231.00
E151.09
E272.15
.00
UnreStriciedGrants￿on8don$-
NESP8teisonTwst
See05forGrowth
J05Èph RankTftsSI
Perth pres*￿￿rym1ss￿oTrGrant
£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
Kints￿81 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$0.00
£172.49
£47.40
£67.75
£404.40
£21.98
TotslExpenses
Surplu5
i.e49.Sl
£13.728.86
£45.578.37
£4%576ts7
Summaw.
Openlngcashea￿nte
OpeThlngBpnk Balance
Repre$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>YeryMts*lonlnthllwpywlthg$wortfoytsmlU￿￿lIh¢hIIoreThfftA￿dMonaIsUPpOrtml1￿S
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