OSCR REPORT ONLY CHARif¢ NO. SCO 14847 PERTH CONGREGATIONAL CHURCH ACCOUNTS F R YEAR ENDED 31 AUGUST 20 IS YEAR 2024 12.089.59 2.953 16 2.130.00 968.00 LAST Y 23 15.770.88 5,$45.43 4,127.50 1,355.43 5.95 205,00 7,248,00 756 58 384.34 2,500.00 0.00 2.895.50 1,283.13 000 0.00 20.00 5.00 36.22 65.35 42,304.31 AR COLLECTIONS GIFT AID TAX RECLAIM DONATIONS COFFEE MORNINGS DIVIDENDS & INTEREST FEDERATION LEVIES COLLECTED MANSE RENT RECilVED11ess AgenTs Fee5, VATI SPECIAL COLLECTIONS for CHARITIES INTEREST FROM SKIPTON BONDS & DEPOSIT ACCOUNTS MONIES FOR YOUTH PROJECT FEES MONIES FOR YOUTH PROJECT ACTIVITIES ORGAN FUND LPOW VAT RECLAIM 2 1?5TFI, ANPIIVFRSARV ENf?RAVED TLIIPBLERS DONATION TOWARDS HEAD SET Eleclric donation DONATION WARM SPACES LADIES GROUP MONIES AT CLOSE BIG LUNCH I PLAQUE DONATIONS TOTAL RECEIPTS 250. 7,188.00 496.29 1,188 S5 1.750.00 180.00 2,727.50 444.35 80.00 0.00 0.00 0.00 0.00 32,825.78 EYET& COST OF MINISTRY & organist travel expenses UPKEEP OF MANSE Repairs & InsuranGe UPKEEP OF CHURCH & HALL POSTAGES I STATIONERY I INK SPECIAL COLLECTIONS lor CHARITIES CAPITAL TFIANSFER TRANSF¢P. Tn ORGAN FUND FEDERATION LEVIES Nottingham Levy Scot Cong Felh)wship YMCA Youth Projecl Fee8 YMCA Actwity costs Youth Scotland Subs Examiners Gratuty Chriqlmas Gifts Felkwship Func iowefs Anniversary pen5. cake & me[S Organ fund Expenses Warm Spac85 Surwies Gift Coronation aque ssion Yetir81 gifts AL P,fj,YAIEKJTS 1,607.78 3,488.43 19.388.69 0.00 484.00 0.00 000 DO 500.1)) 400C 2,750.C(J 486.51 5SOO 250.00 174.61 1,401.35 2,174.90 23,649.66 0.00 756.58 0.00 200000 520.00 400.00 5,090.00 0.00 55.00 250.C4J 7D.41 0,00 OTHER EXPENDITURE.. 717.25 0.00 0.00 0.00 68.22 46.86 100.00 33.00 109.98 36,72< 96 32,357.27 RECEIPTS PAYMENTS SURPLUS 32.825 78 32,357.27 £468.51 Page
OSCR REPORT ONLY STATE YT OF ENeTANT ACCESS BALANCES BANK OF SCOTLAND Currenl A¢c(¥Jnl as at 1# September 2023 BANK OF SCOTLAND DeF4J5it Account as al 1&. Seplemb8r 2023 SKIPTON BuildirvJ Society as at 1s Septem[ 2023 37,938.02 43.035.58 1,545.97 82.519.57 468.51 82,0.0& ADD.. Surplu$ for the year 108ing Dank and bdilding society accv141its ao ai 3.1. August LO£4 Comprl$lnq: BANK OF SCOTLAND Curroni Account BANK OF SCOTLAND Dewsit Account SKIPTON lFdIng Sctiety Deposit AnI 37,881.04 43,581.07 1,545.97 82,988.08 LONG TERM INVESTMENTS SKIPTON BUILDING SOCIETY.. 2024 2023 Fixed Rale Bond to Jan 25 @ 4.85% Fix&d Rale Bond to Oct 24 @ 5 25% Fixed Rale Bond lo May 25 4.40% Fixed Rale Bond to Aug 25 @ 4 35% Fixed Rate Bond lo Mar 25 4.30% 248 SHARES LLOYDS BANKING GROUP INVESTMENTS I STOCKS 31,158.93 10.022 25 9,155.35 17,071.47 22.452.58 233.00 0.00 90,093.38 30,192.76 10,022.25 9,155.35 16,219.92 21.693.31 233.00 0.00 87,B16.59 BL)nd Éind Ii'ivesliii*lil baldrtces ds <11 I. S¢pt¢ll)l 2023 ADD.. Skiplon B.S. Inlefe8t on bonds Bond and Investment Balances as al 31Ai August 2024 87. Jf16.59 2,576.99 90,093.08 reasurer Page
OSCR REPORT ONLY TE TOTAL RECEIVED RENT OF 24 MANSE 2023-2 FEES + VAT UPKEEP Sept 04 Ocl 02 Nov 01 Dec 04 Jan 03 Feb 06 March 04 April 02 May 01 June 03 July 02 Aug 01 700.00 700. 700.(XJ 700.00 700.00 700.1)0 700.00 700 00 700.00 700.00 700.00 700.00 8.400.00 616.00 616.00 616.00 616.00 616.00 526.00 616.00 616 00 616.00 502.00 616.00 616 00 7,188.00 84.00 84.00 8400 84.00 90.00 Ga5 safety check 8400 84.00 8400 84.00 8400 1,008.00 114.00 Water lead content check 204.00 RENT 8,400.(10 I.OOo 00 204.00 7,188.lJO Le55 Fees Expenses CO-OP 8RASS BAND FI_KIRK BRASS B.IND BRASS BAND MCTAGGART BANO LOCHGELLY BAND INVERCLYDE BAND PERTH RAMBLERS AMNESTY INTERNATIONAL NORTHFIELD Aberdeen sleepover FUNERAL DONATIONS POLISH GROUPS + sleepovers 10000 30.tsj 20.00 160.00 170.00 12000 58u.QO 840.00 2,130.00 ci LECTIONS Received and sent lo charitEs 8LYTHSWOOD POPPY SCOTLAND CHRISTIAN AID 128.¢)O 11600 Totsl Page
OSCR REPORT ONLY UPKEEP OF CHURCH & HA Electric Gas 2.572.05 2,784.08 HEAT & LIGHT'.- 5.356.1 CLElthNIERR P.AYNIENTS CHURCH INSURANCE 3,01067 6,935.91 18,302.71 Kennect Fire alarm MAIn1n1repairs CCLI Music Licence an & Water heat8f pats Ilowels, tlrolls elc +4EAT-IT Boiler serv1. safety check Watk¢ns & Watson- Organ Blower 8ervice 3..1 S ents head sel & thock mic IARRISONS TLillE12) Grahams Fire Exting. Serv locopy 1.6.80 284.72 460.10 1.87 81.60 306.95 323.75 $21.2', 77.82 23.50 28.00 209.00 511.86 Cli Blinds s ly &fit Roof Repalrs 4,085.98 19.388.69 Totsl Page
APPENDIX 3 OSCR ttth Chanty Redukt Report lo the tru•t••slm•mb8rs ol Independent examinerfs report on the accounts hanty natne R$gl$tsr charSty umb•r On th• accounts ol the ¢harSty for th• p•riod sco i¥&Ltr7 Period start date l)nth Fjeriod dale Di i 09 2023 1•2+ S•t out on pag•8 •mlxw tD ryumb•ry c4 R•sp•¢tlve r•sponslbSlltl¢¥ of trustoe• and •xamln•r The charity'5 tnjstees are responsibl¢ for the preparation of the accounts in accordance th the lems ol the Charities aThJ Tnjslee Investment Iscotlandl 2CQS Act and the Charities Accounls IScoll•KJI Regulations 2006 las amended). The charity lrnsl8es consider th8t the oudit reoLJiremenl of Regulation 10111 Idl of ihe Accounts Regulations does r¥)1 apply. tt 1$ my responsibilily lo examine the accounts as required under section 44111 lel ol the Act to stale particular matters have come lo my attention. B4¥1¥ of Independ•nt My examTrnation is carried out In acCordare wth Regulation 11 ol the 2J)6 Accounts •x4mln•rf$ gtatefflent Regulaiions. An examination includes a review of the a¢eountiThJ records kept by the charity and a comparison ol accounts presenl8d ¥bith those records. tt also includes considerydlion of any uThJsual items or disclosLwes in the accounts and seeks explanations from Ihe twstees con¢eming any such mattets. The pn)¢edurgs undertaken do not provide 311 the evidence thal I)Uld be quired in an audit aTrJ, consequently. I do not exp$ an audit opinion on Ihe view given by th8 accounts. Ind•p•nd•nt examln•r'• In the course of my exèminalion, no matter has come to my attanllon lowwth stat•rn•nl vthich glv8$ mg rgasonable cause to bdieve thal in any matorlol rnspect tho r8quir8ments'. to keep accounting recor(Is in aCcorf• with section 4q11 lal of th8 2CQ5 Act and Regulation 4 of th# 2(Th Accounts Regulations, and to ppa 8ccounts vthich 8CCOrtI wlh accounting ordS ot)d comply wth R8gu181ion 9 of the 2¢X6 Account5 Regulations h8ve not been met, or lo which, in my opinion. atlenlbon should be in ordw to enable a propor Ljnderslanding ol the accounts lo be reached. lil, Izoi Slgn¢d.' Nam•'. Relni professlonal quallfi¢atlonl$l or body Ilf any}- Addr•Bs: 'F4ea5edelelelhe wordsin ihebracketsiftheydonciapF4y. Mlheo&doaPFfy,S6t0lrtthiss••wSWhtsth hacoTrBlo your 8tt8nbon on Ihe lollowng page.
VPENDIX 3 Disclosure section Onty complete if the examiner needs lo highlight tThterial Proble. Glve here brlef detslls ol ', atsy ihat th• , èxamlner wl¥hes to ,' dls¢lose I
Perth Congregational Church Trustees Annual Report For the period from 1st September 2023 to 31st August 2024 SC014847 Address - Post code PH15EN Names of the charlty Trustees who manage the Charity Name Office held Perth Action Churches Together representative
Structure Governance and Mana ement The Charity, Perth Congregational Church, is an Independent thurch affiliated to the Congregational Federati(. It IS governed by its Constitutional dc(urnent. Trpe of Governln8 Document The ConstStutlonal Document is reviewed every five year5, and wlll be revlewed in 2024 The management of the church is by Boardof Management, a group of thirteen members. An Annual General meeting, normally held In November or Decembpr, both informs Members and allows them to participate in the decisi rna.n8 of the church. There Is also a half yearly meeting to update members whlch is held In spring. Trustees Re¢rultrnent and Appolntment. Trustees are recruited from the Board of Manè8ement through nominations. Thls apwmntment is approved at thp. Annual General Meeting Addltlonal Guldance To ensure the safety of the members a yearly church Risk assessment Is carried out. The Church has a Safe8uardln8 Offlcerand a policy vthlch has been adopted by members of the church and a Safeguardln8 team Is in place. The policy w35 updated and approved by the Board of Management. Objertlve and Athlevements The Oblectlve of the charity, Perth Con8regatlODal Church. Is to provlde Chrlstlan Fellowshlp and worship. To achieve these objectives the church holds weekly servlces which meet the spiritual nèèds of the members. Statement of the charltles policy on reserves. The main income is raised through offeri1$, donatlon and rent frpm the manse. There are both restricted and unrestrlctive funds as per the annual accounts of 2024. Achlevements and performance. Our churr.h service held on Sunday5 is enhanced by those who join the Service by telephone link, we can have up to ten member5 sharing the service in a tWO- way link. It IS great to speak to these members who cannot get to church for whatever reason. Pastoral S[ts are made by our minister and greatly appreciated by all. There are several activities held in the church. These include tea. coffee and biscuits followlng the church service each month. This is where there is an opportunity to enjoy meeting others and chat.
Monihly coffee mornings take place on a Saturday morning and number5 are variable. These are open to the public, and we enjoy meeting friends from other churches. A Bible Study Group meets approximately monthlv. The two digital scr@Èns in the church allow hymns, photographs, illustf ations and infcKmation to be shown to the congregation. We Celebrated 125 Year5 since the building of Perth Congregational Church with several events. A special service at which we invited many of our elderly and homebound members, as well as visitors from other churches. A visit is planned by the President of the Congregational Federation in October 2024. A celebratory lunch is being planned for later in the year in the Royal George Plotel. "Lunch Bunch. a 8roup who joined together for a sandwich lunch have detided that they should no longer meet. Instead It is planned that OLrting5. such as visiting the Black Watch Museum and café take place. Transpjrt will be provided for those with transport difficulties, There is an opportunity to join together for lunch after some of the Sunday services. We have been dellghted that the Polish ScJJt Group were h3ppy to prowde some lunches as part of thelr fundraSsing efforts. At present there are few youn8 children in the church. We are plannin8 to ctinue thee links with young through the Y.M.C.A. A 8roup of schoolchildren meet In our hall on Monday afternoons, "Legendary Youth" a name they gave themselves. They are supervised by a Y.M.C.A. youth worker who takes care of these enthusiastic young people. This youth worker s lointly funded by the Pewth Y.M.C.A. and our church. Perth Congregational Church is actively Involved with Perth Attion of Churche5 Together and have four representatives. We supporis Christian Aid, ai)d have represerbtation on their committee. At Christm3512023J the church was invofved with 81ythwood Care Shoebox Appeal. This SUleS 8ift5 to needy children, young people and adults in Eastern Europe. Shoeboxes with toys, stationary small clothes and toiletries are filled and donatior*s of money are a Iso made to help with travel costs. Our Harvest Thanksgiving service allows members to decorate the church with flowers, fruit and vegetables to celetxate the harvest. This produce is then donated to the charities-cath's Kitchen which provides food for those in need and to Perth Food Bank. Perth Congregational Church forms part of the Scottish Congregational Fellowshlp which Ilnks churches In Angus Aberdeen, Dumfries and GaSloway and Dundee. Thp church continues with its support for Esk Congregational church. which started in Glen Clova, and has met in different places in Angus. but which has not met in person Since the Clovid-19 lockdown. Esk Church continue5 to meet monthly by telephone.
With CAJr friends in the Scottish Congregational Fellosy5hip we offer fortnightly prayers for those in Ukraine. Russia and all countries which are suffering as a result of conflict. All can Join these prayers as this 15 through a teleone link Perth congrp8atiol Church hall Is again bein8 used on a IAonday, Tuesday and Friday by a group of Polish scouts. girl scouts and cubs. These are well attended and enjoyed. We are tlelighted to announce the appoirtment of two new Sesslon Clerk5. Wit aking over frOMWhO retired lastyear. They will share this role. We are extremely fortunate to have three talented organists. We are so thankful to have such skilled organists in our con8re8ation. We have a superb or8an and is it wonderful to hear it being played durlng our Service. We also have a visiting or8anist who assists when needed. Several concerts have been held in the church by a group of musicians called Camarata. They have ki ndly supported our organ fund. This group no longer use our premlsesf or thelr practlse as the 8roup increased in number. One concert Included a vlslting harplst who was supported by choristers f rom St Ninlon's Cathedral. We continue to raise money for our or8?n fund as our organ Is a very 8ood organ which requires maintenance. Other Informatlon. The church has a General Protectlon Dats policy and an appointed offlcerto ensure the church complles wlth the policy. The churches Safe Guardln8 policy has been develcyd. This has been appred by the 8oard of Management. The trustees declare that they have approved the abe Trustees Report for 2024, Signed on behalf of the chariV5 trustees Posits"on President of Perth Congregational Church Signed on behalf of the charity's tfU5tees Position Date