2025-12-31-accounts

The Church of Scotland Blairgowrie Parish Church of Scotland 2025 RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 271603 Charfty No: SC033757

Reference and Admlnlstratfve Information Charity Name: Blairgowrie Parish Church of Scotland Charlty Reglstratlon Number-. SC033757 Congregation Reference No= 271603 Contact Addres5: The Manse Upper David Street Blairgowrie PHIO 6HB Trustees Principal Office•bearer5 Minister: Vacant P￿. Fkl44lkfi c& of L%d Apfil Rev. Brian Dingwall Interim Moderator Session Clerk Mr Clifford Cooke Church Treasurer.. Mr Bob Strachan Elders- Members of the Klrk Sesslon Ruth Brand Beth Cameron Margaret Conroy Clifford Cooke Dorothea Cooke Bruce Dow Susan Edward5 Marjorie Ferguson Sandra Fleming Anno Graham Isobel Harper David Howat Pamela Howat Connie Irvine Colleen Joslln Brenda Kerr Mary Macdonald Roger Mackey Kenneth Mackay Mary Mackay Philip Murrie Margaret Nicoll Nancy Richardson Alexander Shaw Charles Smith Elinor Smith Sheila Watklns 21 Page

The following retired as Trustees during the perlod and the Kirk Session 15 rnost grateful for their support and contribution as Trustees . Alexander Ferguson Resigned 26th March 2025 Alexander Easton Resigned 27th August 2025 Martha Easton Resigned 27th August 2025 Resigned 26th November 2025 James Gibb Isabelle Howes Stepped down 26th November 2025 Independent Examlner Azets 5 Whitefriars Crescent Perth PH2 OPA Bankers Bank of Scotland 51 High Street 8lairgowrie PHIO 6DA 31pa8e

Try￿le¢< Annu•l R¢pyt Ye¥rended JI De¢ember 2025 Thtchurch Is admini4ered in¥crydarKth￿ iermst4tt DwjDfcLYthti￿ ILknitaryFcrfml. The kswn membu5 arethe El¢Jers olthe churchand ¥e chosen framt￿)Se membÈrofthèthurth whoare (l￿1dered to ha¥ethe apyopriate ifts and skills. TheJninkSter.Trhtho is a mefflberof the ￿rks￿&$IC￿. Is t￿tte0 bythc &nd inducted by Presbytery. The (DnEre8atian 1$ 3 rwstered tharity. nurnber5C033757 and admin¢stered In ￿c0rdantÈ vffjth of the Unitary crrffft(tu￿c 1quoodomn￿J and ssubjÉt¢tottktsd R4ulati￿5oftheGenerAs1ernlkn olthe thurth ofkc4i¥KI. The Rev. 8enjamin Abeledo was the Mini51Er Lthl hi5 retirv1￿ in Awust 2014. The Rthf. serve5 a5 IDcum and Interim Moderatortothe corere8atyon ¥JhOyeatyawreuareh￿th.1YKear￿ enthusiasm. M?mb?ts of the ￿￿k Se55iDn Ke the ch•rity tNstee> The Miniqwihttwm 15 the chwrrn￿. Kir Seth) of the Minister and the Eldw5 of the (￿rCh. The ￿rk Sessson, wFM¢h meets * ￿51 b￿￿ a yew, is reSE#￿￿￿e for styrttual aftalrs within the Ihurih. UnLrthe Unitary c0n5t1wik￿. the Session memberst¢aYthe sl4EtrL￿ee5Irorn 1st Lkrober2023. Underthe Unitary Can￿tIrt￿l. urth. andre￿￿ty the ￿rk Session. Leaderthp fvJp Worship MIss￿n & OLrtreach P45roral Care Commynicatyty) Fabr Finance & s￿￿dshiP ObJectS¥es and Actw The Church of Scatland i4 Trinitarlan In drthne. Reform￿ in trknn in ￿rty. ￿ e¥i#5 to 8kth fid arxl to wort f thancement of Chrf5Vs rhr￿ the As a naiM)nal Churrh. it thr￿edleS a di5tinrtNe call and &Jty to brf￿ rhe ordinaDce5 of rd¥vJnto the pE￿e in e¥Y¥wshalotlWIW atertittyl hkniN5tyy. It otherchurches in varkJw4 urnenical bodie5 in k￿land andbffjvnd. The l¢ti￿lleS0￿the thurch re￿e aroundserfce50fwor5hlp and I￿h￿jAma￿j IwIm￿T$¢￿x4 Wkltyd￿7. Churth. Eady MDrTrl￿ CafeWfKship. Bl￿eSt￿and FYaYerGrW￿ Craft Group¥r￿ GL¥ld. of Yshlp In W•r￿e P¥tsh (hwth ¥e to meet the need5 01 the drfferert age In ow communrty. tLIth memtrfsofihe co￿re8•1￿ ￿tr￿￿'HeS¥d ttwTAwJ tOmE5eElJnKsLvnelEffiiof5prm￿TrykntheIrl The YJr5hip out intotheujfflmunrtyinour past￿ care for r￿￿trA￿￿1ftdkano in tir￿5 of(ri5is ￿￿$￿ESOutt0th Outdoorw(Ythip r¥ices are held in thet¢Mr ￿￿treat Easterand Christmas. arAI arewdl attended. pastr￿ Care 45 artwe and re8ularl¥ reviews ￿sit5 and is The Miswn & [knre￿ group has xti¥el¥ wrsued •)prrtvnitsforour leafiots. t￿￿rshIp￿ides and¢otdines￿t¢￿ an¢tthechWthnv￿ettU. tt ha5 the AudtrVigJal orojettwththill CLwnEtoffiikn ￿￿1￿2026. Membernofthecweww s￿¢￿5ft￿r•Sedthef￿dsf0rt￿s the EPC bè￿Jtts r &rKswplaMEd. trAM Club antl Messy Churth 1ts3der5 use a variety of athities and materials f(w Thristian The 15 to equip you peO￿et0 %akethrpLice inoui crffimuntyith thebacknyof •(hrth eUK4gMrftrwirL¥Jts in wrfamity olfth. Messychurth meets￿le8vIaflyand Fdanritrqforthe Ea5ter2026WA Oub is unwty. •rd SrthlOJts. lOtWtrathtbJnalactMrs. Th￿￿tk￿l￿d•￿tQfvnd rn4h¥fNtArhxscharttks.Thè Guwd rw Indudes Mem￿ryfrcth Cl¥j￿ Conhn￿5 tQ YJFWt •IdeTrt￿e ofclvJrth sutha5 tFe Thors OpEn" wEekend. The Craft fjroup contlThJes to waimth. friÈnd5hip •nd feltyAthp IWh a shared Interest In crknrl. for both cknch comrnuntyattendee5. ThrDU8h the creation of our P￿Sh Profie. a wo£Èss d rellcrtm￿ m ¢)ur airn5 and o4)leCtr¥￿ wa5 undertaken ith a ￿￿￿ tts dThrloping a new, shared fot the thwth famity. b35ed in the kxal commuth. The Worknn8 fjrlxw Continue to a leadiw role kn thB wk we await the ofourthe mifx5teTwho has beenelectedto 5er¥e in Blary￿e.

Trusttes, Annual Rem l(ontl Year ended 31 DecembEr2025 Achievernents and PerfomwMe rntrnber5 were present. The knc•l wrnaryschx44£ain hebj Rsen￿￿-t￿mIsTh￿ts￿th￿￿th, ￿5￿nEm￿￿trY￿IfiJrtherd￿k?FOd In the school h5eW. Annualty. ournththr ￿ad% Relrerra)ran￿ 5EryKe5 inthE Wel1n￿adL￿%th￿h attracts knAI oryanWthJns anda W¢onThJnitv. We update wr bsite kh I￿￿jdES marry rnfyJ1￿s w$1￿•1 thr. a ts4ronthty dJryand to other eAtrmal chriStts￿ merf44. A %ldeo iecordkng fl Sefvtt i% r¢stEO online. Thi5 resource 45 used ty memters and others In ihe cal CDmrThJnity artd tw)nd. In addthn. t￿r FKeiwk events the order of and Sunday ￿X￿￿1p wdeos. ThE Ihurch ￿￿etter￿ntInues10kne putrAthd th￿e wnesa ytai cknhtfjniwiFArtE5tDUY kK•I rwThJnity rn¥￿Ine. Tht mintstErthum minister 15 fDr p3storal ènd of hKh thÈre ftrJrtÈen, with L￿f•￿NI￿￿e￿% deceadnmtEts¢Fwyrynottohold luneral. Therere tree InfantbapbUr￿. (MIÈ one ddiry In 2025. The number •ThJ rary ol comnwJnMf hall usèrn has rÈrnaThd W ￿lIh thjl capadly each Th14 ytar thÈ has YJpported the ofChrtsb•nW.¥nd a ofkKal c[￿rrfr￿jTrVcha￿tieSand natyrThl thjrth CFwrth r￿[S￿P stand5 at 458 I￿￿$ 8 adherpntsl, those no ￿ frye in the Patsh èfvj for hknT ¢¥trent addre5k rerncv+Yd from the r￿1. There were 30death lofmtmiersand theider p•rtshl.Tty wnbtW5 (erb￿ate ofTTrnsfererrt andMwére atrnkwtycert of Transfereme. Financial Re%4ew year sw a substantial irKrea5e in LYerall incrffie. Total rose slwrtty £67A98 to £6&563. encLwwry to note that Open Hate 8iwn85 continue tD IfKT&W5E. ÉlA66dUri￿thè￿. The most Si8nificant incre%È in Ir￿mè, l￿W￿. from rose ￿ £32,8fil. This IT￿r&￿e lar8ely rÈAÈcts the flnal fundrai5in£ wsh futhe neww system. thÈ ctyhtmned efltytsoflhewtyrya1￿. sukwted Gift Day, the tW8et appEar5 to have been5uciessfu1fytrexhed.Th￿W￿ a59ttettby three oneof£lO.LXKland t¥¥0 of£5.1￿. Income from h811 •NrthErlryNtartgjwceofre￿￿, fel 4qhthtfrrrfn £7.)￿ 10£6,647. £11.4(NJ. Withthe Manse ¥￿ant duri￿the￿ar, theopputunify w4$1•kn) ro<8rryout te[w1th￿tT￿vJrt ￿￿￿Mi￿[f0rap￿o￿1fflatety £I0.150ofth￿e￿P2ndilUre. ￿th lurthercosts anticipated in the£omir￿V￿ar At the ytar end. the con8re8atw held É1&755 on depos(t wlth the Bank of ScfAkTrJ, t(yther ￿ 1Th￿stM￿nts In the Inve5tor5 Tw5r Gr0￿h Fund ¥alued at £189,159. It stmluld be Thxed th ￿.(#)) ol these furK15 ￿ ready dEy8wed for the W sbstem, and a furth £IO.fJ)H12.thliseMktedto be rewwedto(ty*ethe ma￿refU￿11hMÈ

Tru5tee5' Annual Report Icontl R15k Management ThetTVtes have o%vall reswtyblityfor Wem5 c4pr(<ethreand ¢)￿the bthsoftttharity. gxhWem5CaD onfy proMde Resew¥e5 Pdlty. Ir Is the w15cy oftheTrwteestoertsure1￿&ry pL￿￿eth￿￿aay5ha¥e I2r￿rth5tXpe￿ditUfe. Where surpluses are {ch￿d through OUTnrAmal IT￿Methenths * ryes•)t c betTrrned LryLVTe5er¥e5￿ 121 Georgesrreet. dlminlshln8£onsre8atbn and a8einÉ we may DeedtodrYonthesertter¥esftwe oft•) formai￿￿&￿S ofrep•r. Whenothor (L￿ outwith Mrmal expendrture octur, mayneed to ¢onydErfund wehm (bjne in thepdsL Statement of Tru5tees' Respor6Sblllths The members ofthe must prepaTefir￿r￿i￿ 5tatemertsKhrnwflknurt drt•l ioenth * awtt7abL￿Ofthe traruCt￿ms ofthe Churth durirthefinanci￿Ve3r. Themembersofthe ￿￿Se$Y￿ rwKxwi4efor kIeF4￿pr0Yr￿£ourtir8IerordS¥jh￿￿, on request, rnwt refiertthefinancial of rhe Church tirne. rnu￿ be (bjnetoensurethatthe ststemty￿ complywith the char￿leS andTru#ee InYe5trnenr IScLlandl Act 2Tr5. the 2l￿ Lhe Re8utat￿K￿Anerf Congregationa Finance arrf)roved bythe Genval AssTrWyof the Church of kotland in 2W7. Thty we 0 re$w)ytrJefor5afe8uaryJi￿tht ets ofthe Church •¥J mu5ttske rea50nth 5teP5 larihe wthnt6on arKI ¢)ther irrewlart￿eS. Apyo¥ed bVtheT￿￿tee5and srythdonthelrbth¥f.. R4. M¢M ￿l￿ter 2/8

SC033757 - Blalrpowrlo Parlsh Church Recel &Pa ments Accounts SC0033757 IM12025 3IM212025 Scction A Statement of Receipis & Payments Expendable PerniaTrent TolllurwJ¥ Toi tundB •t furm A1 R￿• Cl￿r¢h Guitrj inLY 81482 833 c￿rIt￿l6 Oth8f Trwj 6,647 3.861 647 7.315 4,017 har Intmi Al Sub lotsl In¥•￿n￿nt •ak• L¢rts tsk￿ OLrt A2 Sub 137 A3 Church Guld 6xp￿jr9 1172 12S,006 124.931 7S 110,848 A3 Sub lolal 947 P&ym•th to •H•t•nd Inw•lm•ntmo¥•rn•Trts Pur¢h•8e of Invagwwt8 ro m8do A4 Sub lot* 947 140 AS Trnrnf•r4 NfrDml fund• 140 A8 C••h fvnd• l••ty••f •thd 832 179

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S¢033757 - 8lairgowrie Parish Church SC0033757 Soction B Statement of Balances Bl C•llh fvnth 22W2 1281 lo￿14 t•.$2$ 5179 51J72 41,367 51W2 n•w•itt B2 In¥••thwnt• rA 11 Tow 11 Ta 84A¥•ts forth• 144 144 144 6 LbJbMMI• Cohlnynt Il•bifiu•• T**1 702 /(

SC033757 - Blalrgowrle Parish Church SC0033757 Section C Notes to the Accounts Type of act1¥4ty or projeci supported C2 Grants Totsl C3• Tru•tee remuneratlon a tnJsts8 crc65 this tr)x Ic4h8Nse rx)mtA 3bl Authorrty under which paid C3b Trust•• r•mun•r•tlon - d•tsl C4a Trustse oxpon8•5 If eX[￿se5 tre pad Io ¥ty chanty tntstee duriTrJ ts twcY Ihen crc6S this t*)x Iclhewse com￿et8 5ecbon 4bl knb•r C4b Tru•t•• •xp•n••s- d•tsilJ Na￿Te of relatSonshl Nature of twansaclion Cs frnn•actk>n• wlih tru•tses and Gonn•ct•d persons C8 Oth•r infornMtl¢n

SC033757. BlirytyYw P4fi*h Chu S BrÈakdowii tsf uiiresifiLted luiTrds ro I•D t¥J

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1. Mlnlsters Stlpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all rninisters, stipends and employers contributions for National Insurance, Pension, Housing and Loan Fund. Ministers, stipends are paid in accordance wrth the national stipend scale. which is related to years of 5ervice5. For the year under review the minimum stipend vrds £32.433 and the maximurn stipend {in the fifth and subsequent years) was £39,856. Appendlx FUND5 HELD ON BÉHALF OF THE CONfjREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Ca itsl Account Credit Balances held at 31" Oec 2025 at cost Market Value Balances at 31 December 2025 Revenue Account Credit Balance at 31 December 2025 2,302 2.205

Inde ndent examinels orttotheT C033757- Blai OWTie Parish Church I report on th8 accounts of the trust for the ended 31112f2025 Res ective on ibilibes of the Tfustee's and the exami The chartys trustees consmjer that an 8￿JIt i8 not required for this year under section 14412) of the Chanbes Act 2011 {the 2011 Act) and that an irKleperyJent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 kt.. follow the procedures18KI down in the general directK)ns given by the CharFty Commissioners Section 14515llbl of the 2011Act,' and state wthether parkncular matters have come to my attention. nt Examinerfs Statement My remote examination was car￿j out in accordance with ￿ General Directiong given by the Charrty Commission. An examination indudes a review of the accounting reccrfds kept by the charrty and a mparison of the accounts presented wrth those records. It also indudes tonskderats.on of any unusual items or disclosures in the accounts. arKJ seeking eXPlanat￿nS frcffi as trustees, ¢onceming such matters. The prc￿luTeS undertaken do not provKJe all the eV#len￿ that wouhj be required in an audit a￿1 consequenty no c¢)inion is given as to wthether the a¢>>Junts present a ￿ue and fair vievf and the report is limited to those matters set out in the ststement telow. Ind nden min statement In connection with my eXaMinath￿ no matter has come to my attention.. 1. which gives me reasonable cause to beI￿ve that in any material respect the requirements.. to keep accounting records in accordarKe with sed]"on 130 of the 2011 Acl; and to prepare accounts which accord wilh acc4)untirKJ records aThJ compty with the requirements of the 2011 A¢t and RegulatK?ns have not been met; or 2. to which. in my opinion, attention S￿￿1 be dr*+￿ in wder to ermble a proper U￿tsnding of the accounts to be reached. /An Irai (A r/i/g6 RH2