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¥crydarKt*h￿ iermst4tt* DwjDfcLYthti￿ ILknitaryFcrfml.
The kswn membu5 arethe El¢Jers olthe churchand ¥e chosen framt￿)Se membÈr*ofthèthurth 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¢tott*kts*d R4ulati￿5oftheGener*As1ernlkn 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. UnL*rthe Unitary c0n5t1wik￿. the Session memberst*¢aY*the 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 tr*knn in ￿rty. ￿ e¥i#5 to 8kth f*id 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¥wshal*otlWIW atertitty*l 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$¢￿x4 Wkltyd￿7. Churth.
Eady MDrTrl￿ CafeWfKship. Bl￿eSt￿and FYaYerGrW￿ Craft Group¥r￿ GL¥ld.
of **Yshlp In W•r￿e P¥tsh (hwth ¥e to meet the need5 01 the drfferert age In ow communrty. tLIth
memtr*fsofihe co￿re8•1￿ ￿tr*￿￿'HeS¥d ttwTA*wJ tOmE5eElJnKsLvnelEffiiof5prm￿TrykntheIrl
The *YJr5hip out intotheujfflmunrtyinour past￿* care for r￿￿trA￿￿1ftdkano in tir￿5 of(ri5is ￿￿$￿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 •)prrtvnit*sforour
leafiots. t￿￿rshIp￿ides and¢otdin*es￿t¢￿ an¢tthechWthnv*￿ettU. tt ha5 the
AudtrVigJal orojettwthth*ill 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 %aketh*rpLice inoui crffimunty*ith thebacknyof •(hrth* eUK4gMrftrwirL¥Jts in wrfamity olf*th. Messychurth
meets￿le8vIaflyand Fdanritrqforthe Ea5ter2026WA Oub is un*wty.
•rd SrthlOJts. lOtWtrathtbJnalactMr*s. 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￿mIs*Th￿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$1￿•1 thr. a ts4ronthty d*Jryand to other
eAtrmal chriStts￿ m*erf44. A %ldeo iecordkng fl Sefvtt i% r¢stEO online. Thi5 resource 45 used ty memters and others In ihe
cal CDmrThJnity artd t*w)nd. In addthn. t￿r FKeiwk events the order of and Sunday ￿X￿￿1p wdeos. ThE
Ihurch ￿￿etter￿ntInues10kne putrAthd th￿e wnesa ytai cknhtfjniwiFArtE5tDUY kK•I rwThJnity rn¥￿Ine.
Tht mintstErthum minister 15 fDr p3storal ènd of *hKh thÈre ftrJrtÈen, with L￿f•￿NI￿￿e￿%
decea*dn*mtEts¢Fwyrynottohold luneral. There*re tree InfantbapbUr￿. (MIÈ one **ddiry In 2025.
The number •ThJ rary ol comnwJnMf hall usèrn has rÈrnaThd W ￿lIh thjl capadly each Th14 ytar thÈ
has YJpported the ofChrtsb•nW.¥nd a ofkKal c[￿rrfr￿jTrVcha￿tieSand natyrThl thjrth CFwrth r￿[S￿P stand5 at 458
I￿￿$ 8 adherpntsl, those no ￿ frye in the Patsh èfvj for hknT ¢¥trent addre5k rerncv+Yd from the r￿1.
There were 30death lofmtmiersand the*ider p•rtshl.T*ty wnbtW5 (erb￿ate ofTTrnsfererrt andMwére atrnkwtycert
of Transfereme.
Financial Re%4ew
year sw a substantial irKrea5e in LY*erall incrffie. Total rose slwrtty £67A98 to £6&563. encLww*ry 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.thliseMk*tedto be rewwedto(ty*ethe ma￿refU￿11hMÈ

Tru5tee5' Annual Report Icontl
R15k Management
ThetTV*tes have o%vall reswtyblityfor Wem5 c4pr(<ethreand ¢)￿the *bthsoftt*tharity. gxhWem5CaD onfy proMde
Resew¥e5 Pdlty.
Ir Is the w15cy oftheTrwteestoertsure*1￿&ry pL￿￿eth￿*￿a*ay5ha¥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 DeedtodrY*onthesertter¥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￿ 5tatemerts**Khrnwflknurt drt•l ioenth * awtt7abL￿Ofthe traruCt￿ms
ofthe Churth durir*thefinanci￿Ve3r. Themembersofthe ￿￿Se$Y￿ rwKxwi4efor kIeF4￿pr0Yr￿£ourtir8IerordS¥jh￿￿, on
request, rnwt refiertthefinancial of rhe Church tirne. rnu￿ be (bjnetoensurethatthe ststemty￿ complywith
the char￿leS andTru#ee InYe5trnenr IScL*landl Act 2Tr5. the 2l￿ Lhe Re8utat￿K￿Anerf
Congregationa Finance arrf)roved bythe Genval Ass*TrWyof the Church of kotland in 2W7. Thty we *0 re$w)ytrJefor5afe8uaryJi￿tht
ets ofthe Church •¥J mu5ttske rea50nth 5teP5 larihe wth*nt6on arKI ¢)ther irrewlart￿eS.
Apyo¥ed bVtheT￿￿tee5and srythdonthelrbth¥f..
R*4. 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
Tol*llurwJ¥
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 Int*mi
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

n fs rn
in o in
) NJ
) o
0 47
*3J QJ
(n o o
h) O W O
J h)

J (h)
J O
O Ln
000
ooo
N) w h)
J h)
01 (o iz4 0 ¢* tr*
J o
NJ
<n (n (ti O (4) i? O) CO

S¢033757 - 8lairgowrie Parish Church
SC0033757
Soction B Statement of Balances
Bl C•llh fvnth
22W2
1281
lo￿14
t•.$2$
5*179
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 twc*Y 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. Bl*iryty*Yw P4fi*h Chu
S BrÈakdowii tsf uiiresifiLted luiTrds
ro
I•D
t¥J

iJ3
i•)

6. 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