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Frl•nd8 of Inn•rp•lfray Ubrnry
Trust••8' Annual R•port and Accounts :,,
for th• Y•ar End•d 31 00￿mb•r 2025
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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 admlnL*lrnlion Irrfc¥matlon
kilh-l(?'i ' yr:'IllJqign nl 7u *t.:noiil
Tr￿1￿. 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 B￿an￿ 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 •x*mln•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 r￿OrdS and conpty with Regulation g of the 2
Regulations
have not been ma( or
2. to In my opink)n, attenkn shoukd be drv*m 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