OSCR REPORT ONLY CHARITY NO. SCO 14847 PERTH CONGREGATIONAL CHURCH ACCOUNTS FOR YEAR ENDED 31 AUGUST 2025 INCOM RECEIPTS THIS YEAR 2025 16,196.15 3,454.54 2,740.00 1.203.00 LAST YEAR 2024 12.089.59 2.953.16 2,130.00 968.00 COLLECTIONS GIFT AID TAK RECLAIM DONATIONS COFFEE MORNINGS DIVIDENDS & INTEREST FFDFRATinN I FVIF8 e.ni i FP.TFn MANSE RENT RECEIVED Iless Agent's Fees, VAT) SPECIAL COLLECTIONS for CHARITIES INTEREST FROM SKIPTON BONOS & DEPOSIT ACCOUNTS MONIES FOR YOUTH PROJECT FEES MONIES FOR YOUTH PROJECT ACTIVITIES ORGAN FUND LPOW VAT RECLAIM 2 1?fjTH ANNIIIFRqARY FNf*RAVFn Tl IMRI FR.$ DONATION TOWARDS HEAD SET PACT FOOD REFUND FLOWER FUND FELLOWSHIIP FUND LUNCH COLLECTION NETT ROBE DONATION 1onno 6.832 30 1.050.21 1.358.24 7,188.00 496.29 1,188.55 1.750.00 180.00 2,727.50 444 35 2.174 16 1nfino 80.00 0.00 0.00 0.00 0,00 000 32,825.78 4574 162.70 83.20 134 00 20.00 35,758.10 TOTAL RECEIPTS PAY COST OF MINISTRY UPKEEP OF MANSE Rep8irs & Insuiance UPKEEP OF CHURCH & HALL POSTAGES I STATIONERY I INK SPECIAL COLLECTIONS lor CHARITIES TRANSFER TO ORGAN FUND FFnFRATinN I FVIF HISY 1.572.39 656.27 66. 121.95 95.18 1.052.50 T YEAR 1.601.78 3,488.43 19.388.69 0.00 484.00 2.000 00 snn nn 400 00 2,750 00 486.51 5500 250.00 174.61 5500 71 Nnttingham I pvy Seol Cong Fellowship YMCA Youth Proje¢t Fees YMCA Aclivty costs Youth Seotland Sub5 Examiners Gratuity Chnstmas Grfts from Fell(xv5hip Fftd E Carrflowers AIiiiiv¢ib41 y 11, & Iusiilwe¢ts PACT Service Food TOTAL PAYMENTS OTHER EXPENDITURE.. 360 00 560.00 0.00 5500 250.00 223.28 000 9Jr.oG 45.74 71.601.81 0.00 32,357.27 RECEIPTS PAYMENTS DEFICIT 35,758.10 71.601 81 £35,843.71 zfiu4Lth c i Page 1
OSCR REPORT ONLY STATEMENT OF INSTANT ACCESS BALANCES BANK OF SCOTLAND Currènt Ac¢ount as al 1" September 2024 BANK OF SCOTLAND Deposit Account as at 1° September 2024 SKIPTON Building Sociéty as at 1s September 224 LESS. Deficit for the year Closing bank 2nd building society accounts as at 31° August 2025 Compriglng: 37,861.04 43.581.07 1.545.97 82.988 08 35.84? 71 47.144.37 BANK OF SCOTLAND Current Account BANK OF SCOTLAND Deposrt AGcount 8KIPTON Building Society Deposit A¢count 26.634.59 18,963.81 1,545.91 47,144ll7 LONG TERM INVESTMENTS SKIPTON BUILDING SOCIETY.. 2025 2024 Flxed Rate Bond to Jan 26 4 CNJ% ixed Ralp Bond lo Ocl 25 fdi 3.70% Fixed Rate Bond lo May 26 3 800% FIx8d Rate 8ond to Aug 28 @3.75% Fixed Rate Bond to Mar 26 @ 4.0• 248 SHARES LLOYOJ BthKING GROUP INVESTMENTSI STOCKS 32,670.14 10,02? 25 9.155 35 17,814.08 23.418 04 31,158.93 10 022 25 9,155.35 17.071.47 22,452,58 233.00 0.00 90 093.58 93 312.86 Bviiu L¥iid iiiv¥s1iii¥iil baidibLe> dè al I, &pl¥irib¥f 2024 ADD.. Skiplon B.S. Interest on bond8 Bond and Investment Balanca8 es al 31 August 2025 90,053.58 3,219.28 93,312,88 Jane F Balho Tressurer Page 2
OSCR REPORT ONLY NOTES.. RENT MANSE TOTAL RECENED FEES + VAT UPKEEP Sept 02 700 00 700.00 700.00 700.00 70Q.00 700 1)0 700 00 700.00 700.00 700 00 700.00 700 00 8 400.00 616.00 VV V<iS 1<1¥ Nov 04 Dec 02 Jan 06 Feb 02 March 03 April 02 May 01 June 02 July 02 Aug 01 84.00 8400 616.00 508.00 616.00 254.3D 616.00 616.00 616. 616.00 616.00 616.00 8 832.30 108.00 Toilet Repaii 361.70 Rprs & Le9son. lesl 84.00 8400 84.00 1,008.00 559.70 RENT 8,400.00 1.008.00 559 70 Less Fees Expenses TIONS WGIT8URN BAND SELKIRK BAND COALBURN F3RASS BAND O-OP EAWD LOCHGELLY BAND INVERCLYDE BAND PERTH GAELIC SOCIETY AMNESTY INTERNAfioNAL FAIRCITY SINGERS C PATRICK DONATION S CRAIK DONATION &xec. E PO(i(i POLISH GROUPS + sleepovers POLISH GROUPS PART COMING YEAR 30.00 80.00 50.cc 3000 2000 30.00 240.00 1CM). 100.C(I 100.00 4(Kl.00 800.CQ 700 00 2.740.00 SPECI LLEC Receive¢J and sent lo charrties 8LYTHSWOOD POPPY SCOTLANO CTr4RISTIAN AID121 CHRISTIAN REBUILD Totsl 150.00 110.50 665.00 124.71 1,050.21 Page 3
OSCR REPORT ONLY UPKEEP OF CHURCH HALL Electricity Gas i ar4 T & LivHT"_ 1.789.60 2,;-9.G4 4,569.24 CLEANERS PAYMENTS CHURCH INSURANCE 3.536.04 7,352.08 15,45T.36 J L3mb Ston8 Repa1[2) A Grey Materials tor J Lamb S Weir Window Glass Repairs A Clark Elèctllcs J Fletcher Roof Repairs, gutter dean Gowrie Contracts Asbestos Remove Kennect Fire Alarm M8intain I repair CCLI Music Licence M BAtho- Mic, battere1$ etc M Batho - woocl for finial. p81nt & Ilghts J Batho- HItOW8ls, toilet good5 Heèt-l; Cas Boilei a6f e, 38iely ¢,eck Waikins & Watson Orgar) Blower 56iviGe Hardies Valuabon Fee Herri50ns Tune121 tsrahams Fire Exling. Stsrvic E Carr Retire Gift8 24,976.68 5,350.00 1,700 00 690.00 12.324.00 414.00 293.86 308 36 171.34 60.90 81.60 3C15.95 1,980.00 326 88 99.C6 130.98 60,664.59 68 121.93 Total Page 4
Independent Examinor's Raport to the Trusteos of Perth Congrogational Church I report on the accounts of the charity for the year erKled 31 August 2025 which are set oirt on pages I to 5. Respective responsibilltlo8 of trustoe8 and examlnor The charitys trustees are responsible for the preparation of the accounts in accordance with the terrns of the Charities and Twstee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as 8mended). The charity trustees consider that the audit requirèment of Re8ulation10(1) (d) ot the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to 8t8te vthether particular matters have come to my attentio Bas1$ of Indop•nd•nt •xamlnerf8 Statement My ex8min8tion is c8rried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and 8 comp8ri80n of the accounts presented with those records. It also includes consideration of any unusu81 iterns or disclosures in tha accounts and seeks explanations from the trustees conceming any such m8tters. The procedures underteken do not provide 811 the evidence that would be required in an audit, and consequently I do not express an aLKlit opinion on the view given by the accounts. Independent examlnerfs statement In the course of rny examination. no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records tn accordance with Section 44(1) (8) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulatior have not been met or
- to which. in my opinion, 8ttention should be drawn in order to enable a proper understanding of the accounts to be reached. • •/ 616)tyJL Fiona Fraser ACA 3 Baro8sa Place Perth PH15HG
Perth Congregational Church Charitt" h"o.SC014847 TThstees Annual Report For the period 1st September 2024 to 31st Allgust 2025 Address - Kinnoull Street, Penh. SLOtland Posi Code PHI SEN N'at$ of the Chariiy Trustees who manage thc Chariry Offlce Held R¢v Dr Gordon Lampbcll MTnister Safcguarding Verifier Penh Action Churches Togeihcr {PACT) Represcniative PrL"%ident P.4CT R¢pentatiVe Trcasurer Gifi Aid Works Convcner S¢Lretary Session Llcrk ISharL'd) Bible SoL'iLly Reprcscnlalive Sessioii Clerk (Shared I Orsani%l r)aia Protection Offic¢r Churth Mab7azin¢ Edilor Safeguarding Officer Mrs Wilma QolL'man Mrs Janc14atho Mr Michael Baiho Miss Jucquclints B lues Mrs. Margaret Doig Mrs LouisL Haines Mrs Anne Holland Mrs Deirdre Flealon Mr.4 Moira Lain¥ (deLedied i uih December 2024) Mrs Kathl¢cn Pe Church FloLr Convener Christian Aid Representative PALT Represenlalive Coff¢¢ .Moming Organiser Trustee Mrs Sbeila Hart Miss Evelyn Carr Mrs Numia Bremner TYus¢ee Structure. GovernanLe and Management Th¢ Chariiy, Perth C'ongr¢gativnal church, is an tndepend¢ni church affiliated to ihc Congregational Federation. It 15 governed by lis Constitutional DoL'umenl. Type of Governing Do¢ument The Constitutional Documeni is reviewed every t-e yeaN and will b¢ reIewed in 2U25 The managcrnent of the church is by Btsd of .Mdnag¢mciii, a group of thirtecn member.4. An Aiinudl General meeting. norniallv held m November or December. both Inforn mcmbers and a]lows them
to partlcipate in the decision making of the church. There is also a Half Yearly tneeung to update Membe which is held in the Spring. Trustees Recruitment and Appointrnent Thistees are recn]iled from Ihe Board o( Managemeni Ihmugh nominauons. Thi5 appointment is approved at theArniual General Meeiing. Addiiional Guidance To ensure the safety of the members a yearly d)urch risk assessment 15 carried oui. The Church has a Safeguarding Officer and o policy which ha5 been adopted by members of ihe church and a Safe8uarthng team is in place. The policy was updated and approved by the Board of Managernent. Objective and Achievements The Objective of the charity, Penh Coiigregational Church. is io provide Chri5Lian Fellowship aiid 'orship. To achieve these objec(ives the church holds weekly services whhch meei the spiritual eeds of the members. Staiemeni of ihe tharhles policy on rnYrves The main iiicome is raised ihrough olferiI)g5. donau'ons and reiii from the manse. -fhere are boih restricted and unre5trlcrlve funds as per the annual accounts of 2025. Achievements and performance Our church service held on Sundays is enhanced by ihose who join the service by telephone link, we can hdve up ro ten members sliaring ihe seNice in a Two-way link. It is wonderfiil lo speak to these Mernbe who cannot attend church for whalever reason. Pastoral vlsits are made by our minisier Rev Dr Gotdon CampbelL and greatly appreciated by all. Tliere are several aciivities held within ihe cl)urch. These include refshMe[IlS following the church scrvice on a Sundily ai the end of eacli monih. This is when there is an oppominiiy 10 enjc)y meeLing others and chal. Monihly coffee mornin85 take place on the lasi Saturday Inornin8 of each Inonth and Iiumbers are variable. These are open io the public, and we enjoy meeilng friends from other churches. A Bible sdY Group meets approximaiely monihly. The two digiial screens in the church allow Hyinn5, phoiograph5, Lllusiraiions and iiiformaiioa io be sliown iu rhe congrogatlon. Tlie President of the ConEre8ationaJ federation conducted a Suiiday morni1)8 service Oaober 2024 which was enjoyed by ilie members. "Lunch Riinch" a group who joined 108ether lor a sandwich lunch have decided th¢lt they should no longer meet. Instead it is planned thal outings. such as visilin8 the Black Waich Museum and Café thke plac?. Transport will be provided for those with transport difficulties. 'fhere is an opportuniry to join togeiher for lunch after sonje of the SIiRday services. We have been delighied that the Polish Scout Groiip were happy ro provide some lunches as parr of their fundraisiiig efforts. Ai present Ihere are few young children in the church. We are plaIing to continue the links witli young ihroiigli dle Y.M.C.A. although due to few numbers they are nDt CUendY meeting in our church premises. Perth Coiigregaiional Churdi is actively llivolved wilh Perth Action of Churche5 Togeiller and have three represen(aiives. We support Chrisuan Aid. and have reprosentalion on Iheit committee. Ai Christmas (2024) the church was involved wilh Ihe annual Blyihwood Care Shoebox Appeal. The church supports this charity every year. This appeal siipplies gifts 10 needy children, yoiing peoplp and adiilrs ILI Eastern Europe. Shoeboxes with toys, stauonary small clothes and toiletries are filled and donations of tnOJLey are also made io help with travel cosis. Our Harvest Thanksgiving Service allows members io decorate the church with flowers. fn]il and vegetables lo Lelebraie the harvest. This produce is ihen donaied to the chariiie5 Cath's Kitchen which provides food lor those in need and lo Perth Food Bank. Perth C.ongregauonal Church forn part of the Scottish Congregaiional Fellowship which links churches ill Angus,
Aberd. Dumfries and Galloway and Dundee. The church continues with its support for E5k Congregatlonal church, which 5Lirted in Glen Clova. and has met in different places in Angus. but which has nol rnet in person since the Covid-19 lockdown. Esk Church continues to meet monthly by telephone. Perth Congregational Church hall 15 again being used on a Moiiday, Tuesday and Friday by a group of Polish Scouts, girl Scouis and Cubs. These are well attended and enjoyed. We have the two Sesslon Clerks. maare( Doi8 and Louise Haine5 who share Ihis itnportant role. We are extremely forttinaie to have three ialenred organists and we are so thankful to have such skilled OrgliStS in our congregaiion. We have a superb organ ld is it woiiderful to hear it being played diiiing our Service. We also have a vi5iling OalS[ who assists when needed. Several concerts have been held in the church by a group of rnusicians called Camarata. They have kindly supported our organ fund. This group no longer use our premises for their pracuse as the group increased i number. One concen included a visiting hatpisi who was supported by chorisiers from St Ninian's Cathedral. We continue to raise money for our organ fund as our organ is a very good organ which require5 maintenance. Other Information. The church has a General Proiection Data policy and an appointed officer 10 ensiire the church complies wilh ihe w)licy. The church's Safe Guarding policy has been developed. Thls has been approved by the Board of Management. The Trusiee5 dedare that they have approved tlie above Thjsiees Repon for 2025. Si8ned on behalf of the Chariry's Trusiees Signature Full name(s) Position - President of Perth Congregaiional chUh Slgned on behalf of the Charity's'fru5rees Signaiiire Fullname(s)"S Posiuon- Secretary of Perth Congre8ationai Church Date l6 _ 11. Io"LS