JnuoL)=.'I bnG IiL'4 gu£ Isdrr,gJgQ t£ b)1::,4 Irv V .lJi*l.¥ ¢J I Frl•nd8 of Inn•rp•lfray Ubrnry Trust••8' Annual R•port and Accounts :,, for th• Y•ar End•d 31 00mb•r 2025 ,p)')?A ,Ing1 i ?E ?'J)r,.Ir,&
Frf•nds of Inn•rpeffray Llbrary Trust••s' Annual Report and Accounts for th• Y•ar End•d 31 t>•Mmb•r 2026 Contents Referen¢x and admlnLlrnlion Irrfc¥matlon kilh-l(?'i ' yr:'IllJqign nl 7u t.:noiil Tr1. AnnLHI Rep(t IILI¢)2JA r)rii, A 299l¢ui'5- 4 RwAipts and P4)in Acts)untfor th8 ywr 31 tl•fflb8r tiy orlj ,Q;' Statsm8rf of Ban 88 at 31 O•cefflber 2025
r. Ill Frlonds of Inn•rp•ffray Llbrary R•f•ren¢e and Admlnl8tration Inlorniallon for th• Y•ar End•d 31 D•Mmb•r 2026 Jrlr-j. gi, Joan Taylor Shona mCLa Fbna Wilk88 JulL3 Bru John OavKl8on lain Gilmour Klrsty Macdwld I b.; BaTbar8 McGarva Shelagh Tc Convenor Secretary (apFdnt•J Aprll 2025) 2024 2024 2020 2025 2021 CtroptwJ 2025 . C•rr•spond•no• dff• Innerpeffray Llbrary Innarpeffray By Crleff PH7 3RF Ind•p•nd•nt •x*mlTh•r Nlck Cunnlngham ACCA K61ty kn)unbng Llmlbj Charter&1 Carlllled Ac(xMJnt8nts 42 Comr18 Street Crleff PH7 4AX Bank•rn rgin Mon 1581162 Hloh Street St John'8 Centre Perth PH1 SUH
Frlends of Innorpthay Llbrary Trustees. Annual Report for th• Y•ar End•d 31 Dooembor 2025 Struclure. Governan & Management Friends of Innerpeffray Library IFOILI was founded In May 1993.lts activities are govemed by a constitution adopted by general meeting in May 1995 and amended and approved by general meetln85 April 20. 2008 & 2024. The maln purpose and objectlve of FOIL Is to support the contlnuation of Innerpeffray Llbrary. malntainf by the Innerpeffray Mortification. In its present and hlstoric location as a place of antiquarian interest bi arranging such activities as tt sees frt togetherwith all admintstrative and financlal matters arising from those activities. The government of FOIL is Vested in the Commlttee, whlch consists of the Convenor, Secretary, Treasure and. upto eight other members, all of whom must be members of FOIL Committee members (the Trusteesl retlre by rotation after 3-years' setvlce and •re ellglble for rfrelectlon for one further 3-year term. One year after explry of thelr perlods of office. such members •re ellilble for re-election for a further 2-terms. Revlew ofihe ye•T The financial position of FrSends of Innerpeffray Llbrary Is shown In the followlng accounts and is considered satlsfactory. Ouring the year 2025 the Committee presented a varled programme of events. The openlng meetin6 wa Ik 8Nen Ursula 8uchan about her grandfather. John 8uchan-'8eyond the 39 Steps,. The AGM in Aprll was followed by a perforn)ance In the Llbrary- lourneyln8s' 8lven by Crawford Logan, Susan Smart and Joan Taylor. Other muslcal events were given by Sarah Small, Mora8 Brown and Lewls Powell-Reld, Gerda Stèvenson and Freeland Barbour. Talk5 In the Schoolroom by Mike 8ulllck of the Northèrn Lighthouse Board and Lord DLrthlè, glvin8 the Ted Powell lerture. were very well supported. The two Christmas events In the Llbrary and the Chapel were sold out. As a dirert result of subscrlptlons. donatlons ond fundrnlslng throLryh events £8,4CiI will be transferred t the benefrt of thè InneTpeffray Mortlfication subseqltent to the year end and after Commrttee approval T•xatlon Friends of Innerpeffray Library is reco8nlsed as a charity the HM Revenue & Customs fortaxation purpjses and there 5s no Ilabllty to taxatlon on anyof Its Income. Reserves All reserves are retained within a General Fund. As explained elsewhere, the main purp05e of FOIL is to support the Library itself. Grants and donations tothe Library are made as direrted by the Commbttee with sufficient working capital being retained to meet operating costs and on occaslon to provide a stroi flnanclal base forf(rture projetts.
Friends of Innerpeffray Library Receipts and Payments Account for the Year Ended 31 December 2025 Recelpts Volunlary receipts Donations HMRC Gift Aid Fundraising activities Sue Lawrence Talk Ted Powell Lecture Ursula Buchan Talk Words & Music Northern Lighthouse Board talk Viola de Gamba Concert M Brown & L Powell Reid Concert While Rose Concert Summer Fayfe Christmas Carol Concert Henry Dundas Talk Rosenelhe Singers Concert Figuralchor Koln Concert Christmas Fayre Total volunl8ry 18coipIs Rwipls from Charitable 8clivili8s Membershlps 2025 2024 15,610.28 398.34 569.00 278.03 420.00 160.00 370.00 50.00 230.00 360.00 616.00 64S.00 19S.00 1,660.00 35.00 30.00 1,7S5.40 120.00 1,183.00 2.100.00 514.75 6,585.18 20,613.62 2,691.00 3.633.00 Total Recolpt$ 23,204.62 10.218,18 Payments Costs of lundrnising Speaker and performers, fees and gifts Hall hire Subsistence and glass hire Stage Lighting Concert expenses Other event costs 1,273.49 25.00 100.00 534.00 389.92 200.00 277.28 14.05 78.82 Total cost of fundraising 1,366.36 1,526.20 Cost of charitable 8clivities Insurance Postage and slalionery 295.81 295.81 199.02 Tot81 cost of charitable activilies 295.81 494.83 Gr8nls 8nd donations Innerpeffray Mortification Rosenethe Singers Mid Slralheam Church 8,400.00 5,080.00 500.00 707.40 Total grants and donations 8,400.00 6,287.40 Total Payments 10.062.17 8,308.43 Surplu$ for the year 13.142.45 1,909.75 All funds are unreslricled
Friends of Innerpeffray Library Statement of Balances as at 31 December 2025 2025 2024 Bank and cash in hand Opening balances Surplus for year 10,503.46 13,142.45 8,593.71 1,909.75 Closing balances 23,645.91 10,503.46 Bank balances comprl$e Virgin Money FOIL account Virgin Money Account No 2 Float 21,783.21 1,762.70 100.00 8.984.57 1,418.89 100.00 Totsl bank and cash balance8 23,645.91 10.503.46 Other assets Gift Aid a¢crued on donations al ear end 3,750.00 3,750.00 All funds are unrestricted Approved by the Iruslees and signed on their behalf by.. C . Shona McLaren Treasurer Dale.. 27 March 2026
Friends of Innerpeffray Llbrary Notes to the Accounts l. Bas15 of Accountln8 These accounts have been prepared on the Retelpts and Payments basi5 In accordance with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charltles Accounts1Scotlandl Regulations 2006 las amended). 2. Nature and purpose of funds Unrestricted funds are those that may be used at the dlscretlon of the trLtstee5 in furtheiance of the objects of the charSty. The trustees malntaln a sln8le unrestrlcted fund for the day-to-day runnlng of the Charlty. 3. Related Party Transactlons No remuneration was paid to the trustees or to any connected persons durSng the year12024.. NIII. Expense5 totaling £142.8712024'. £277.28) were pald to two12024.' threel trustees durlng the year to re-imburse ihem for costs Incurred on behalf of the charltv.
Ind•p•nd•nt •xamln•trs r•part to th• Trust••s of Frl•nds of Inn•rp•ffray Ubrnry I reF#Xt on the a(x4)unts of the charity for th8 year 6nd&J 31 December 2025 whk are set out on page8 5t07. R•sp•ctlv• r•sponslblllll•s of tru5t••¥ and •xmln•r Th8 Charity's Tru51ees are responsible for the preparation oflhe accounts In accordance vMth the teThs of tho Charities and Trustee Investment (Scotlandl Act 20051'lhe 2CQ5 Acf,) and the charrt Accounts {Scotlandl Regulations 2006 (as amended) flhe 20Cb Regulations"). The Charitls Trustees consider that the audit requirement of Regulation 10111{d) of the 2006 Regulations does not apply. It is my responsibil to examine the accounts as requirwj under tIon 44111{c) of the 2CQ5 Act and to state whether particular m8tt&rs ha come to ry attention. B•sls •f Ind•p•nd•Tht •Mmln•fs stat•m•nt My examination is carrled out In a(xordance wlth R&Jul8tion 11 of the 2crf)8 Regulations. An examination ' inctudes a rtiviv of the accounting records kept by the Charity arKI a rAnparison of Ihe accounts presented vrith thos6 recorts. It also Include3 conslderatkm of any unusual Items or disdosures in th8 a¢counls, and kS explanatlons frcffl the Trustees c¥Jncemlng any such rnatte. The pr(Kedures undertaken do not provide alt the evidence Ihal would b8 required in an audit and. c4)nsequentty, I do rnl express an audlt wlnlon on the vlth¥ glven by Ihe accounts. Ind•p•nd•nt •xamln•rfs stat•m•nt In connection wth my examination, no matter has m to my attentk 1. which gibBs me rfra%)n8bfe cause lo Wleve that, In any mal¢rt81 respect. the requlr6ments.' . to keep a¢untIng records In cOrdanCe wlth Sectk)n 4411llal of the 2005 N£t and Regulation 4 of tho 20C6 Regulatlons, and . to preparo accounts whlch atcord with tha acumjntlng rOrdS and conpty with Regulation g of the 2 Regulations have not been ma( or 2. to In my opink)n, attenkn shoukd be drvm in order to enable a pryr understanding of the Nick Cunningham ACCA For and on b&hall of Kelly AC(untIng Llmlted Chartered Certlfied Accountants 42 Cc*nrle Street Crieff PH7 4AX Date.. 27 March 2026
Frlends ol Inn•rpoffrny Llbrnry Trusto•s' Annual Roport for tho Y•ar End•d 31 D•¢•mb•r 2026 St•tement of the Commlttee's responslbllltles The committee are responsible for preparlng the Trustees, Annual Report and the Accounts In mpliance with OSCR l the Scottish Charlty Regulator) and their publlshed guldance on preparatlon and examination of accounts using the Recelpts and Payments method. The Committeels requlred to prepare accounts for each flnanclal. year whlch glve.the state of affalrs 11. . of the Charlty and of the Incomln8 resources and appllcatlon of re50urcesof the Charlty for that period. In preparln8 these account5 the Commlttee15 requlred to.. Select 5ultable accountlng presentatlon and pollcles. The cornmSttee has selerted the Recelpts and Payments presentatlon. Prepare the accounts on a goln8 concern basls unless It Is Inapproprlate to presume that the Charlty wlll continue. The comrnlttee Is responslble for keeplng proper accountlng records that dlsclose wlth reasonable accuracy at any tlme the financlal posltlon of the Charlty and are •19) responslble for safeguardlng the assets of the Charlty and hence for takln8 reasonable steps for the preventlon and detection of fraud and other Irregularltles. l>eclarntlon The Trustees declare that they have approved the report above 518ned on behalf of the Charlty's Trustees L)6LLL Joan Taylor Iconvenorl