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
E￿Y￿E￿￿T&
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 & ￿m￿e[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 A￿￿nI
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 MAIn￿1n1repairs
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 acCordar￿e 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 p￿pa￿ 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•'.
Rel￿ni professlonal
quallfi¢atlonl$l or body
Ilf any}-
Addr•Bs:
'F4ea5edelelelhe wordsin ihebracketsiftheydonciapF4y. Mlhe*o￿&doaPFfy,S6t0lrtthiss•￿•wSWhtsth ha*coTrBlo 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 c￿tinue 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
SU￿leS 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 tele￿one link
Perth congrp8atio￿l 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 frOM￿WhO 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 appr￿ed by the 8oard
of Management.
The trustees declare that they have approved the ab￿e 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