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2025-08-31-accounts

APPENDIX 1

Period start date Period end date ~~Da Month Year Da Month Year~~ From 01 09 2024 To 31 08 2025 Scottish Charity Regulator Office of the Scottish Charity Regulator

Reference and administration details

Charity name All Saints’ Episcopal Church, Glencarse Other names charity is known by Registered charity number $C023263 Charity’s principal address All Saints’ Episcopal Church Glencarse By Perth

Names of the charity trustees on date of approval of Trustees’ Annual Report

Ven Canon lan Young MBE
Rector
Ven Canon lan Young MBE
Rector
Ven Canon lan Young MBE
Rector
Ven Canon lan Young MBE
Rector
MrRobin Pilcher
Treasurer

Mrs Fiona Walthall
Child and vulnerable
34staugust
adults’ protection officer
~~PamMurey~~
~~PamMurey~~
~~PamMurey~~
Mrs BeckyGunn
Alternative Lay
315August
Representative
~~a~~
~~a~~
~~a~~
~~Be~~
~~a~~

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Name
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Dates acted if not for whole year

Structure, governance and management

Type of governing document All Saints’ is an unincorporated associate governed by its current constitution, dated November 2011 ~~.~~ As a member congregation of the Diocese of Brechin in the Scottish Episcopal Church, it is also governed by the Canon Law of the Scottish Episcopal Church ~~.~~ Trustee recruitment and appointment Apart from the Rector, ordinary Vestry members are elected from the congregation at the Annual Meeting ~~.~~ Of the elected members of the Vestry (other than the Secretary and Treasurer if they are also members of the Vestry) at least one shall retire each year and shall not be eligible for the re ~~-~~ election that year. The Rector is appointed both by the Vestry and the Bishop of Diocese. New Vestry members are given an induction package outlining their roles and responsibilities ~~.~~ The Vestry secretary regularly updates other members of the Vestry relevant changes in legislation and best practices in relation to charities ~~.~~

Objectives and activities

Charitable purposes

Charitable purposes The Charity has been established for exclusively charitable purposes, primarily for the advancement of religion and to provide public benefit ~~.~~ Summary of the main activities All Saints’ has a small but welcoming congregation whose objective is to in relation to these objects advance the mission of the Christian church through worship, service and fellowship ~~.~~ We aim to achieve this by supporting existing congregational members through regular weekly services and encouraging new members by way of outreach work ~~.~~

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APPENDIX 1

Achievements and performance

Summary of the main achievements of | The weekly attendance at church remains strong, averaging 34 per the charity during the financial period Sunday service, with peaks on Remembrance Day, Christmas and Easter services. Concerts organized by Canon lan Young still prove an effective form of outreach to the wider community as well as ‘bring ~~-~~ a ~~-f~~ riend ~~-t~~ o ~~-~~ church’ services which has resulted in two more families becoming regular attendees ~~.~~ The congregation gives good support in offering warmth and friendliness in their welcome both to new members and to visitors ~~.~~ Those who joined us from nearby churches that have closed are now important and much respected members of the congregation. During the year, the church benefited from the generosity of Andrew and Helen Thriepland of Fingask who donated the proceeds of a piano recital and a garden opening to All Saints’, as well as hosting a church picnic ~~.~~ Also, a Christmas Fayre, held in Errol, and organized by Becky Gunn, raised money for all churches in the Carse of Gowrie ~~.~~ Certain members of the congregation have been trained as Worship Leaders under the guidance of Canon Young and have been subsequently licensed by the Bishop of Brechin ~~.~~

Financial review

Brief statement of the charity’s policy The total unrestricted reserves at the year ended 31st August 2025 on reserves amounted to a deficit of £114 (2024: a surplus of £2,711) and total restricted reserves amounted to £7,518 (2024: £7,518) ~~.~~ Reserves will be maintained to ensure that the charity can meet its charitable obligations. Funds held in excess of these requirements will be expended in accordance with the charity’s objectives. It is the charity’s policy to endeavour to retain sufficient reserves to cover 3 months expenditure which is calculated £12,234 (2024: £12,581) ~~.~~ Details of any deficit During the year the charity had a deficit of £2,825 (2024: Surplus of £2,178) ~~.~~ a ~~OS~~

Other optional information

3

APPENDIX 1

Declaration

The trustees declare that they have approved the trustees’ report above ~~.~~

Signed on behalf of the charity’s trustees

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Signature(s)
OSCRdigitalwill or accep coop Robiny Pitcherf
Signatures
Full name(s) | Robin Pilcher
Position (e . g . Chair) Treasurer
Date 27/02/2026
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APPENDIX2

All Saints Episcopal Church

$C023263

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Receipts|and|payments|accounts| |[|PeriodstartdateJ|[Periodenddate| |For| |4d|the period|| [77|on|JL|tp|Lo|JL|Ld| |Section|A|Statement|of|receipts|and|payments| |Unrestricted|Restricted|Expendable|Permanent|Total funds|Total|funds|last| |funds|funds|endowmentfunds|endowmentfunds|current|period.|period.| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£| |A1|Receipts| |[Donations|||28,988 ||||23,968|||27,099| |Ee|P|f| |a| |lorants|500 || |Receipts|from|fundraising|activities|3,871|3,871|2,894| |GrossIncome tradingfrom|investmentsreceipts|other|than|||| eee| |land|and|buildings|172| |Rents from|land & buildings|||42,522|||12,522|||42,400||| |Gross|receipts|from|other|charitable| |activities|5,653|7,438| |Aq Sub|total| 46,170| |||46,110|[___|52,503||| |A2|Receipts|from|asset &| |investment|sales| |Proceeds from|sale|of fixed|assets||| |Proceeds from|sale|of investments|;| |A2|Subtotal]| |A3|Payments| |Payments|relating|directly|to|charitable| |activities|48,305|48,305|49,725| |a|e|s||| |a||| |rr||| |A3 Sub|total|48,935|48,935|||50,325|| |A4|Payments|relating|to|asset|and| |investment|movements| |Purchases|of fixed|assets|}| |Purchase|of investments|}| |Ad Sub|oral||| |AB Transfers to/(from)funds|[TD|CO|C|e| |Surplus/|(deficit) for|year|(2,826)|2,178|

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APPENDIX 2
All Saints. Episcopal. Church $C023263
Section B Statement of balances
. Expendable Permanent
Unrestrictedfunds Restricted funds endowmentfunds endowmentfunds Totalperiodcurrent Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 2710 7,518 | 10,228 | | 8.051 |
Surplus / (deficit) shown on receipts and
payments account (2,825) 2,178
Cash and bank balances at end of year ar) 7,518 7,403 | 10,228 |
(Agree balances with receipts and payments
account(s))
.
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ = —
Total
Details Fund to which: asset belongs Cost (if. available): Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
B3 Other assets Freehold Buildings Restricted | __2,503,592] | 2,503,592]
Gift Aid Debtor Unrestricted 4584/4 4,663)==
GASDs Debtor Unrestricted a)
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Unrestricted funds |60} | [680]
Details Fund to whichwo liabilityoe: relates Amount(estimate) due Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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R&P sheet ~~.x~~ lsx / Statement of balances

1

December 2007

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APPENDIX 3

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Scottish Charity Regulator
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Independent examiner’s report on the accounts

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Report|to|the|All|Saints’|Episcopal|Church| |trustees/members|of| |Registered|charity|SC023263| |number| |On|the|accounts|of|the|Period|start|date|Period|end|date| |charity|for the|period|Day|Month|Year|Day|Month|Year| |01|09|2024|to|31|08|2025| |Set|out|on|pages|(remember|to|include|the|page| |numbers|of|additional|sheets)| |Respective|The|charity’s|trustees|are|responsible|for the|preparation|of the|accounts|in|accordance| |responsibilities|Of|with|the|terms|of the|Charities|and|Trustee|Investment|(Scotland)|2005 Act and|the| |trustees|and|examiner|Charities Accounts|(Scotland)|Regulations|2006|(as|amended).|The|charity trustees| |consider|that|the|audit|requirement|of|Regulation|10(1)|(d)|of the|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|state|whether|particular|matters|have|come|to|my|attention|.| |Basis|of independent|My examination|is|carried|out|in|accordance|with|Regulation|11|of the 2006|Accounts| |examiner’s|statement|Regulations|.|An|examination|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|disclosures|in|the|accounts|and|seeks| |explanations|from|the|trustees|concerning|any|such|matters|.|The|procedures|undertaken| |do|not|provide|all|the|evidence|that would|be|required|in|an|audit|and,|consequently,|||do| |not|express|an|audit|opinion|on|the|view|given|by|the|accounts.| |Independent|examiner’s|||In|the|course|of my|examination,|no|matter|has|come|to|my|attention|[other|than|that| |statement|disclosed|on|the|attached|page”]| |1|.|which|gives|me|reasonable|cause|to|believe|that|in|any|material|respect|the| |requirements:| ||to|keep|accounting|records|in|accordance|with|section|44(1)|(a)|of the|2005|Act|and| |Regulation|4|of the|2006|Accounts|Regulations,|and| ||to|prepare|accounts|which|accord|with|the|accounting|records|and|comply|with| |Regulation|9|of the|2006|Accounts|Regulations| |have|not|been|met,|or| |2|.|to|which,|in|my|opinion,|attention|should|be|drawn|in|order|to|enable|a|proper| |understanding|of the|accounts|to|be|reached.| |Signed*:|a:|Date:|17/02/2026| |Name:|Paul|Mannings|CA| |Relevant|professional| |qualification(s)|or body|Institute|of|Chartered|Accountants| |Mi|mins\e| |Address:|AH|&|Co|Ltd|Chartered|Accountants| |6|Logie|Mill| |Edinburgh| |EH7|4HG|

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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose