THE CHURCH OF SCOTLAND
ERROL PARISH CHURCH of SCOTLAND
REPORT ofthe TRUSTEES
and
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31" DECEMBER 2024
Charity No: SC015895
Congregation No: 281656

Rèfvrpnco and Admini5trJtive Infrmmatlon
Chaiity Name..
Charty Reg￿ration Wmber
C0n9r8gat￿￿ R6ference No..
Contact Address:
Errol Parish Churth ol Scotland
SC01589S
281856
Mr. John Dakiel
16 G0Wr￿ Place. Errol PH2 70Y
TRUSTEES:
Prlnclpal 0￿￿e-bea￿ls.
Mini51ar.
lrtÈiim Mod8rator.'
Sos8ioll Clerk.
Oepute Session C￿th..
Depute Se55Dn Cleth..
Church Trea8urer
Indèpendent Examiner:
Bankern: Bank c# &otlatKI, 10-16 King Edward Street. Perth

Trustees, Annual Report
Year ended 31 December 2024
Structure. Governance and Management
Governlng Document
Church is adminisler8d in accordance wth the tem)$ of the Unitary Conslrtution.
Recrulknont and Appolnlment of Trustees
Members of the Kirk Session are th¢ Charity Trustees. Tha Kirk Sossh)n members are the Elders of the
church and are C￿en from members of the church who are considored lo have the apprcprral8
grfts and skills.
Offjanisatlonal Structure
KI￿ Session meets at least fwe tims a year and is respons￿1? for spiritual affairs within the church.
ObSecthes and Acttvities
The Church of Scotjand is Trinrtarian in doctrine. Refomied in tradition and Pre5Werian in pohty. It exists
lo gbrrfy God and to wodt for the advancement of Christ's Kingdom throughout tho workl. Ag a nat￿nal
Church, il ad(nowledges a di51inctwe call and duty lo brir¥J the ordinances of relIg￿n to the people in
every parish of Scotland through a territorial mini81ry. It cckoperates With other Churches in various
ecumenical bodies in Scotland and beyond.
Servus of Wotship are nomwlly held in the church ev8ry Sunday ai 11 a.m. and four each year
there are Services of Holy Communion. Speckql services of worship are hekl during HO￿ Week aTrJ at
Christmas lime. Each week an audio iecording of the setmon is PLrt on lo the church website
A Sunday Club and Crèthe facility ale avaIL9b￿ during Sunday moming worship each ￿ek but W8 have
had a few chiklren in attendance over the kist year.
Youth actNilies - 'Fun Church Tuesday,, for thibjren Sn the Parish in Primaries 5, 6 and 7 continues to run
very successfvlly with betsveen thirty five and forty fwe children attonding each month. We also have a
small gtoup of Sl - S3 who attended our Thursday YoLrth club.
Our Famity Craft Evenings ran $uecessfLJIty throughout the year with swenteen famili88 attending.
Thè Revive Cafe ha8 been very succes$fvl throughout the year with over Ihity attending each week. Our
caf8 runs from 12.30p.m.
2p.m. providing lunches each Wednesday. Over the winter months we have
taken part in Wann Wekome,. extending our hours to 10.OOa.m. - 2p.m. Thi5 year we also Irialled running
Fareshare in Errol on Thursday mornings in conjunctk?n with the Madoch Centre and this is going well.
Wo have a good group of volunteers to asslst with these events. whKh is a great he￿.
Fund raising events. have included a Bums Supper, Quiz N￿￿1$, two fayres and a concert. These events
prOV￿e a social gathering for the commun#y and are greatty appreciated by the village.
Th8 congregation SLrpports a sponsored chikl through Compasstin UK. Icharity No. 10772161
The Trustee8 maintain Inve81mont Funds and distnbule inc(Yne from tha Benevolent Fund to prOV￿e
financial aKI lo those in need in the parish. This year we 8180 o)ntribuied towards the purchase of a
second defibrillator for the vilL4ge.

Trustees, Annual Report [contJ
Year ended 31 December 2024
AGhlevements and Perfomiance
Th8 congregation contributed to Annual Christrna$ Shoè Box Appeal organised by Btythswood Care.
[Charty ND. SC0218481
Harvest Gifts were donated to CATHS Day Centre.
Church Flowers were distributed lo peop￿ within the Parish.
A retitrng collection was taken for Erskine Veterans Chanty
Colleclk)ns were made in a¥J of the Poppy Scotlartd and colleth￿n cans Y￿re placed in hxal busine55es
Icharity No. SC0140961.
Money was raised for Christian AAd Icharty No. SC039150]
Christmas Cards were di81ribuled lo all househohls throughout the Parish.
Coljeclions from Carol Singing at the Christmas LvJht switch on and al our Christmas Eve Servu ware
given for Rachel House, Children's Hospu Icharrty No. SC0197241
Weekly congregations of40-50 people attended s￿)rsh￿ each Sunday.
During the year the chuich provided ministry for the folk)wing funetions=
The condLtt of 7 funerals
The conduct of 1 weddin9
The Bapti8m of O chiklren and O adu115
We have a good w0￿1ng relationship with Errol Primary Sctrwl. Our minister provides ¢hapL4inGy
rel¢gb)us input to the school and the school use the church a few times each year for end of tem services.
Th& church Organ￿ed a 8unllower coMpetit￿n for all pupils in the summer lemi.
Pastoral care by Minister and Elders lo the Parish.
Financial Review
The prine¥)al source of income is through Offerings. Thi5 year. we saw a decrea38 in our Overall Offerings
and Donat*)ns. There was also a dec￿ase m lax recovered from Gfft Aid donations from 2023.
We have finished the year with a baLgnc8 of £40,280 in our general account. The ￿nts"nUed sUPPOrt of
tP*Jse giving by Standing Order or Freewill Oftering envelopes combined with the fact that we are
nefrting from inlefesl from the money from the sale of manse has also been hebful.
Our mornhly income through offerirgs and donalknns just cover5 our general monthty expendrture.
ReMrrf•s Poll¢y
It is the Trustees, policy lo hold rese￿e$ of approximate￿ six months expenditure induding designatad
funds. Al the ￿ar end, the Church hekl unreStr￿ted cash funds of £103.798 (£ 135,556 in 2023).
Thg Church also holds £84.651 of restricted funds which have been proviyed for the puvpose8 4)ecif*d in
N¢)te 2.

Trustees, Annual Report [cont]
Year ended 31 Oocember 2023
Statemont of Trustees. Respon8Ibi1￿es
Thè members of the Kirk SesS￿n must prepere fin￿￿￿{ $18tements which give sufficrenl detail to enable
an appreciation of the transactions of the Church during the flTrancial yeai.
The member5 of the Kmk
Session are re8p)nsible for keeping proper accounting record$ Ithich, on reque81, must reflect t
financial position of the Church * thal tim8. This must be done to ensure that the f￿an¢￿1 staternents
comply with th? Ch8rities and Trustee Inveslmenl Iscotland) Act 2005, the Charilies PKcounts Iscolkndl
RegulatiDllS 200S and IPE RegulgliDns An8nt Congregational Finance approved by G8rEral Assembly
of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of thè Church
arKI must t2kE reasonable steps for the prevention andlor delectron Qf fraud and other iThegularities.
Approved by the Trustees and si
ned on Ihoir

Errol Parish Church of SGo£land
SC015895
Rèport of the Indgpendent Examiner
R•sp8ctlve rg8ponslbililies of Tn*tees and Examiner
The Charity s Trustees are re8pOnSib￿ for the prepaTrlion of tt* Financi91 Statements in accordance with
the teryns ot thè charl1￿& and Trustee Investment Iscotjandl Act 2005 and the Charitias Accrjunts
(Scollandl RegulalN)ns 2006. Charity Trustees con5kler that the Audrt requirement of Regulation 10
{1ll¢Jl of Accounts Re9uLg1ions doe8 ngl apply. 11 is my r8sponsibib.ty lo examine the Finan¢i81
&atem*nts as required urKler section 4411)(c) of the Act and lo slate wttethef partKuiqr matters have
come lo rny attgntiom.
Basls of Ind8pondent E¥8minerS Statemant
examknation is carried oul In accordance wrth Regukih?n 11 of the Charitps Accounts {Sc(*landl
R*Juialion8 20C6. An examinallon I￿lUdeS a review of the accountirKJ records kept by the Charity 8nd a
comparison of the Financial Statements p￿Santed with those records. 11 a￿0 includes con8Kleralion of
rry unusual rtems or disclosures in the FlnarKial Sialements and seeks explanations from the Trustee8
concernioq any such m8tters. The procedurès undertaken (lo not providé all the evpjenca that would be
required in an audii and consequenlly, I do not expre8$ an audit opinion on the Financial Si*emèrt8.
Indepe1￿ent Examiner¥ state￿￿t
In the ¢oursa of my examination. no matter has come to my 9tt8nlion
whrh g5ves me reasonable cause to bdieve that in any rnatQli81 ￿speCt the
requirements..
to keep accounting records in accordane4 with Saction 44 11llal of th8 2005 kt and
Regulation 4 01 the 2006Accounls Reguklions, and
to prepare Financial Statements whih accord wth the accountirwJ reLyJrd$ and comply
wrth Regulation 9 01 the 2006AccouTrl$ Regulations
have nol been met or
to whtch, in my opinic￿. attenlk)n shoukl be draw) in 0￿er to enablè a P￿P￿r
urKlev5tandlrKJ of Financial Statements to be ￿*hed.

Ufftstrfcted
Restricted
Endowment
Funds
Fund5
1024
Fund5
2024
Total
2¢J24
20Z4
2023
[￿nal60n$
ieE2cie5
Activitre5 forGeneratlTrs Funds
Bank & Dep051t Interett
Investsnent Income
Transfer Re5t.AcctoGen.Aci.
38,011
384
38.395
39.729
3,IC(I
3.851
2.467
912
3.935
1251
103
$77
43.877
3935
20,854
1.195
577
64,956
19.603
644
20A34
5Q059
Grants
Other Recelp15
2.770
2,770
10.989
13.759
2.820
13.729
16.549
10,9B9
10,989
2,TlO
46.647
3L423
74715
66.608
Charflable activmes
Transfer
Governawe costs
78,539
537
577
79,L)76
577
25.598
7&539
IB42
8LJ81
30A(
Exce5s0f Re£eipts Payrt*nts
fot lhe ￿r before transfer
-31092
24581
644
35.802
transferred from spOr￿ed child ac¢ount to General Fund terrtporarlly until new èccount is opened

Unrestricted
Fynds
2024
R¢strftted
ds
024
EndDwry*nt
Totsl
Total
1023
2Q4
Note
Bank &deposit bala
bruu8htforward
135.&89
56,070
2,684
IY,443
158,5
Plkvemnt Inyear..
EX￿SS of receipts cvjer
payrneThtslorthe year
-31.892
24581
a￿66
35.802
nk & deposit Iw1•n￿$
c0rrredfo￿aTd
MlJ.798
84.651
3.328
194777
194,JlO
Irwe5tmpnt5at Market Value
4.849
11.878
1&727
16202
Gwt Ahj RECt3verable
Total thsels
115462
84*51
207
215.310
217,661
The acctyjnts wer& ipwcwed bythe KlrkSes51on Q￿................ .
Forand on behalf ofthe ￿￿k Se5sknn

TwusieeRem¥ner8tion and Related PartyTransttdons
During the year no trustèe re¢elved relmbursement of expenses Incurred
Mo¥*rnEnts In Fu
01-Jan
31-Dec
2024
Transf*5
Recelpis
Plyments
2024
Unrestrlcled FurK15
Fabric Fvnds
Gefierzl Fund
UrKashed cheque frcth2023
99,652
35.937
100
135.689
57>
Total RecelMS plus trawfer
7.157
38.913
43,291
35.248
635
dM).180
i(x)
103,798
577
4&070
46,6q7
539
Re5trlcted Funds
Cons. FabrlE Funtl 50
Clock MaintenaTh￿ Fund
Youth Educatl¢n Fund
Hamihon 8eque5tfor Organ Ma
hildrens Dep¢sftAccoutrt
Sponsored Child Accrxjnt
flower Fund
47,671
1.243
2,233
4.217
31.039
1,728
76,982
1,243
2.112
4.217
248
369
603
97
56.070
-571
136
97
31,413
2,265
84A51
Tatal pa￿￿ents plus transfer
Endurni Funds
Benevdent Fund
2￿84
644
3328
Tsjtal Funds
194443
78.ns
8L381
191777
PurpJsÈ5 of Deslgnated Fund5
Fabrlc Fund.. TheTru5tee5 have set aslde fvnd5fo¥the maintenance of the churth.
Pww5e5 of RÈ5trlcted Funds
Cons. Fabrlc Fund..- for majorrnalnierwnce & repoirsto church
Cbxk M•intenance Rjnd.. Thls is a fvnd to pay forthe maintenance ofthe cknck In the Churth tiywer.
Harnilton Bequest: This fund is used to pay forthe matsntena￿e and repalrof the Church OrBan
ALwÈr Fund Account.. Fund5 in thls account are used tQ send flo￿r5 to those who a¥e111 or In hO￿rtaI.
Youth EdUCa￿On Fund.. Th15 15 a fund to pay for teathlngmateri￿s forthe work with the ycwn8 people
ChllérEnsActount.. Accoun¢ d05ed-money transferred to Gen. Acc. (cf Sponsored Child.
Sponsored Chlld Account.. Account closed and transferred to Gen. Acc. Unui new Sponsored Chld ACco￿t opened
PuTwses of End(ywment Funds
8entvoler¥t Fund.. Income from this fund ts used to provhle I￿n¢la1 asslstance to people In the parfsh.

UnM5trfded
Rests￿ed EndrA￿￿ent
FurKf$
Funds
2024
Furds
2024
Total
2024
3 Anafysls of DotyatiQn5
WFO/Deeds Non Glft Aid
Gift tk)narfons
Tax Re[0￿red G.A. DoTration5
OTdinary Offerinas
other Offerlngs, tk)nzrions. etr
Total Donatlons
1,823
19.262
7,137
4.741
1,823
19,262
7.137
4.741
5.432
38395
4.240
19,840
7.149
4,055
4,445
39.729
384
38.011
4 An￿y$4$0f Payments
Costs ofGenerat1￿ Funds
Invesitnent ManaÈer5' Fees
Charftablè A￿￿tIeS
Gfvin8toGrow
Presbytery Dues
Minister'5 Expenses
Pulpll Supplv
Locum Costs
Organi%t Costs
CouncllTax
Heatin8 & Li8htm8 Church
Insurance
Heating & ￿ghting Manse
F•brlt Repzlrs and Maintenance
Println& Stat(onery & Po5tsBES
bertyAc¢ounts
Sp(*isored Child/comwSSiDn LIK
Transfef from Gen. Fund tg Revlve
Transferfrom Sp. Chlld to GEn. Ac
Other E¥penses
16.906
827
16.906
827
9.162
556
1.093
1,093
795
1.820
3,937
3997
5,271
4.156
5,271
4.156
2,381
678
131
LIQ)
129
43.291
416
62
43,291
416
62
209
209
720
577
577
78.539
2W41
81.381
30￿6
Total Paym&its
78.539
81a81
5 MttNster's Stipend
All Church L* Scoland £angre8ationscontrfbute to the Na￿0￿•1 5￿pend Fund whlch bears the costs of
all minlsttrs, SknpeThYs ar¥1 employer's contributlonslor na￿ana1 in5ur4rKei pén51on and housSn8 and
loan funds. Mlnisters. slpends are pald in acccrdaThce with the nati¢Jnal stipend scalE. whkh Is
related toyears of 5erwlce. Forthe yearUnderf￿•ew. the mlnimum Sifpend was £31.642 and the
maxtmum 5tfpend lkn the frfth and subsequent year51 was £38,884

6 CollectI(￿tt￿ThIrd Partl*s
Erskine Home
CHAS (Rachel House)
Chr15ti£n
P¢ppyxotland
57
352
247
433
SS3'
630.
Totsl
2A14
1.896
Raised from Soup Lunch, Bl8 firekk￿ and ofiline d￿atiO￿. pa￿ dlrertly to Chdstian Aid plus£20 pald by¢hurch
Ralsed from collectiDn tarbs in thurch, shop5 and bvslne5sesand sorne door￿ doorc01￿ctton5. pai
ireuly io Poppy Scotland
7 Investments
C05t of Investrnents
Market Value d Inve5tmÈnts
11835
16727
11.835
16,202
2024
2021
8 Fundraislr6 Events
Bums Night
Marmalade
Quii nights
RockCorKert
5prlne Fete
Band Ni8ht
Autumn Fetè
492
IID
646
460
229
733
738
836
200
3935
3306
2014
9 Fabric Funds
Income
Re￿ve Donations
Coffee After Worsh
Grontsnransfers
Transfrrfrorn Gen. Acc. To 8ths
Barday5 kntere5t
2023
1323
813
1,770
L813
873
2,820
74.600
593
.699
7,157
2024
Z023
Eyndlture
Church Garden Maintenance
Vllla8e Hall Payment
Revivelwarrn SpacÈs/Welwrne
Repalrs & MaiTrtenante Churth
218
895
L448
600
L290
41,400
43.290
3,443
EMces5 IrKorne IExpohdlturel
-36.133
77.256
Fthrf¢ Fwjd Uance at Istjanuary
99,652
ZI.454
Fabrk Fund Bal•nce •¢ 315t Oe(embEi
63.519
99.652
io

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION OF ERROL PARISH CHURCH
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITALACCOUNT
Credit Balante5 held at 31 Dttembér atcost
Market Value of 8alances at 31 December
£3549n.51 £356.973.51
£J62,789Sg £361.92Z.69
RevENUÈACCOLINT
c￿dit Balance al 31 Decernber
£76.981A2
£47.670Jfj
Notes
1. If any of the above line5 do not app￿ to your con8regotlon for both of the years bein8 reported then they
can be rÈrnoved from the note.
2. The note or4yreqvlres the yearend figure loreath year to be shown. DetaSlln8 the movements is not
ne￿$sary buttan be Showm as additfonal disclosure 6f coTr5idered approprkte.
3. The note only requ￿e5 the yearend figure foreach yejrto be Sho￿. Det•ilkng the movements 15 fjot
necessary but can be Shown as addthonal dls¢losure rfC￿sIdered approprthe.
li