# Aberdalgie and Forteviot Church of Scotland **----- Start of picture text -----**
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## TRUSTEES’ ANNUAL REPORT AND ## CONGREGATIONAL ACCOUNTS Year ended 31 December 2025 OSCR Charity No: SC044503 Congregational Reference No: 281627 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Trustees' Annual Report Year ended 31 December 2025 The trustees present the annual report and financial statements (congregational accounts) for the parish of Aberdalgie and Forteviot Church of Scotland for the year ended 31 December 2025. ## Reference and Administrative Information **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Charity|name:|Aberdalgie and|Forteviot Church|of Scotland| |Charity|Registration Number:|$C044503| |Congregational|Reference Number:|281627| |Contact|Address:|29 Craigie View,|Perth.|PH2 ODP| **----- End of picture text -----**
## Trustees Within the Church of Scotland, the persons responsible for general contro! and management of the administration of the parish are the members of the Kirk Session, including the Minister, and during the year these were: ## Mr David Pye Mrs Irene Pye Mr Gordon Mackay Mrs Lesley Mackay Mrs Carol Miller ## Mr Ron Harrison Left the Kirk Session in February 2025 ## Recruitment and appointment of Trustees Members of the Kirk Session are the charity. The Kirk Session members are all elders of the church and are chosen from amongst the church membership on the basis of their skills and experience. The Minister, Reverend Allan Wilson is a member of the Kirk Session in his capacity as its Moderator, is also the sole Minister for the Lower Earn Churches Network. The Network as at 31*' December 2025, is a linkage of three formerly independent parishes of Aberdalgie and Forteviot linked with Abernethy linked with Dunbarney and Forgandenny. ## Ministry Team In December 2024, Allan was joined in the leading of worship by Reverend Dr Ian Morrison, a former probationary minister who had undertaken training under Reverend Wilson. During 2025, Ian provided ministry and pastoral support to the new linkage. Sadly, after leading many joyful worship services, due to external constraints, lan had to withdraw from the network ministry team. ## Governing Document The Kirk Session of Aberdalgie and Forteviot parish is the governing body and is responsible under a Unitary Constitution for making all decisions relating to the spiritual welfare of the congregation, the advancement of religion through worship, the practical affairs of the parish and the management of finances and property. Church Buildings The parish has two church sanctuaries for worship, as follows: - Aberdalgie and Dupplin Church at Aberdalgie and - = St Andrew’s Church at Forteviot. Page 2 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Kirk Session The Kirk Session met nine times during 2025, either in the Pat Robb Room at Aberdalgie or by Zoom. Six of these meetings were scheduled to conduct normal business, one for attestation, one for a vote to corroborate the report of the Mission Planning Group on the building recommendation and the Stated Annual Meeting on 18" May. ## Membership The Register of Members and Electoral Roll at 31 December 2025 consisted of 139 members and 26 adherents. This was a slight decrease over 2024. During 2025 the church recorded three deaths. |Office bearers|| |---|---| |Minister|Rev. AllanWilson| |Assistant Minister|RevDrIan Morrison. Withdrew inAugust2025| |Session Clerk:|Gordon Mackay| |Treasurer and FinanceConvener|LesleyMackay| |Fabric Convener:|DavidRobb| |Mission Convener:|Gordon Mackay| |Worship& PrayerConvener|Vacant: Ron Harrison steppeddownfrom theKirk Session in February 2025| |Pastoral CareConvener|DavidPye| |Communications Convener|Carol Miller| |Safeguarding Officer:|IrenePye| |PresbyteryElder:|GordonMackay| Lower Earn Churches Network Pastoral Care Coordinator Gillian Munro attends Kirk Session meetings when available. ## Safeguarding Panel David Pye. Irene Pye. Lesley Mackay. Rev Allan Wilson Gordon Mackay acts as clerk to the Panel ## Independent Examiner Suzanne Kerr FCCA TC Group, Chapelshade House 78-84 Bell Street ## Dundee, DD! 1RQ ## Bankers Bank of Scotland The Direct Business (802260)PO Box 1000 BX2 1LB Page 3 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Presbytery Planning Every five years, Church of Scotland Presbyteries produce a plan. Nine years ago, the Presbytery Appraisal Committee led by Reverend Sandy Gunn was asked to make decisions about church buildings in the 2017 Presbytery Plan. Sandy and his Buildings Review team awarded both of our church buildings an ‘A’ rating (to be retained) based solely upon the ‘Mission Intentionality’ documented in our 2016 Mission Plan. The Kirk Session led by Rev James Aitchison and Session Clerk Pat Robb were aiming to expand Christian outreach in Forteviot using the hall and in Aberdalgie by developing the facilities. Pat later created a design to transform the Walled Garden into an asset for the community. However, having approved the retention of both of our churches, the committee then stated their outlook for church buildings (like both of ours) that were only being used for Sunday worship a few hours per month. Presbytery Planning forecast for future planning criteria ‘Normally a congregation is set in a natural community, ie. having a primary school. Where this is not the case, unless its buildings are a focal point used by the community more often than once a week, it is questionable whether there is the critical intergenerational mass ofpeoplefor real congregational life or the long-term funding potential to maintain a usually aging building.’ So, although Sandy and his committee applauded the ambitions of James, Pat and the Kirk Session, it was made very clear that when the next Presbytery Planning exercise came around in five years’ time that every church building had to be actively serving their communities. This provided an extra impetus for the 2017 Kirk Session to initiate the Aberdalgie Outreach Programme and make progress with a Feasibility Study to upgrade the building and garden for outreach. However, the two years of Covid lockdowns slowed progress and by the end of 2021, although the annexe has been modernised with new heating, drainage, a new kitchen and accessible toilet, the use of the Aberdalgie building was still mainly restricted to two worship services per month. In February 2022, the Planning committee of the Presbytery of Perth presented an interim report with some radical proposals to address the steep reduction in available parish ministers. Parishes were assigned to a series of networks, and the church buildings were surveyed using a new evaluation system known as the Asset Management Building Audits or AMBA. Parishes with well-equipped buildings that were busy serving their local communities obtained an AMBA rating of 70% or over and were allocated an A rating. Both of our churches rated low. Forteviot 52%, Aberdalgie 56%. However, the Planning committee under convener Rev Allan Wilson did not wish to see BOTH of our churches closed. So, they recommended that the recently developed church at Aberdalgie should be retained and the Forteviot building be closed. ## Response from and action by the Kirk Session Elders and Trustees were deeply unhappy about the proposed closure of the Forteviot building by the year 2028. Most members of the Session had longstanding allegiances to the Forteviot community and felt strongly that the relationship with the village hall had been overlooked. Session Clerk Gordon Mackay was tasked with writing letters to the Planning Committee appealing against the decision and requesting a meeting. Further representations were made by Locum Sandy Gunn and Interim Moderator Jo Young. Sadly, no meeting was offered. However, Gordon Mackay was also our commissioned elder to Presbytery. Using his knowledge of committee processes, he made individual representations to planning committee members over the next three months and then offered to show a delegate from the committee around our churches and communities. The delegate visited Forteviot church and hall and heard of the active community groups and then listened to the argument that at that point in Autumn of 2022, the outreach programme at Aberdalgie was only an unproven project. Following that visit, the planning committee met and agreed to reverse their initial recommendation. The final version of the plan that was approved by Presbytery in November 2022 contained the following judgement:- Page 4 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Plan approved by Perth Presbytery in November 2022 In recentyears much time and investment has been put into developing a community garden that is on the site ofthe former manse’s walledgarden. The Plan recognises the opportunities that this Community Garden might have in reaching out to the community with the Gospel. It is also recognised that the worshipping congregation is essentially at Forteviot Church. The Plan therefore retains Forteviot Church [A]. Forteviot Church has a low AMBA score. Basic works must be undertaken to Forteviot Church to make it more suitablefor current needs. Aberdalgie Church is to be decommissioned as a place ofworship [B] but the congregation must explore and develop new ways that the Community Garden at Aberdalgie can be used in a missional way to reach out to others. The success of the garden will be reviewed in the next phase ofpresbytery planning anda final decision on the building will take place at the point when the success or otherwise ofthe garden has been determined. Deadlinefor closing Aberdalgie as a Sanctuary - 31/12/23 Plan rejected by 121, both buildings earmarked for closure Within two months of this plan having been approved by Perth Presbytery, it had been rejected by the church authorities. After further consultation, BOTH of our church buildings were consigned for closure with an option for our parish to retain one building on the condition that we could convert it into a building used by the community through the week. ## Mission Planning Group A large working group of thirteen church members was established to evaluate our options for buildings. This number was equivalent to half of our average Sunday worship numbers. Four workshops and two congregational consultations were carried out. An architect feasibility study was conducted with input from the Presbytery Buildings Officer. In March 2025, Session Clerk Gordon Mackay made a final attempt to strengthen the case for the retention of Forteviot Church by proposing the formation of a Forteviot Community Partnership where all groups could work together on promoting the village as an active Christian community. Although several parties declared an interest, the proposal lacked sufficient time for a full consultation before the Planning Group had to present its findings. However, in advance of submitting a recommendation, the majority of the group were still hoping to retain the Forteviot church building. However, following two review sessions with Rev Allan Wilson held in April and July, it was demonstrated that Forteviot church lacked the capacity to be upgraded for community use. The village hall, being separately owned, would not be considered a church asset. The annexe hub and garden at Aberdalgie had been transformed in line with Pat Robb’s vision and several community groups were already using the Aberdalgie facilities as part of our ‘Green Shoots ministry’. Allan advised that only Aberdalgie would meet the criteria for retention by Perth Presbytery. Allan’s recommendation was adopted by the Mission Planning Group and then approved by Perth Presbytery based upon an undertaking by the Kirk Session to convert the Church sanctuary into a ‘well-equipped space’ for shared use by church and community. ## Looking forward Four years after Forteviot Church was first consigned for closure by Perth Presbytery, some members of the Forteviot community have come forward to consider options for community ownership. Aberdalgie and Forteviot parish church will continue to seek regular Sunday worship services in Forteviot up to the proposed date of closure by the end of 2027 and will continue to request the use of Forteviot Village Hall for church activities for the foreseeable future. The church walled garden at Aberdalgie is set to open to the community in July 2026 and work is already underway to transform the Ancient Burial Ground behind the church into an accessible heritage greenspace. In the winter of 2026, the church will close for some months to be upgraded into an open plan, well-equipped space with new audiovisual and lighting systems suitable for church and community use and lettings. Converting the building to enable future income generation is crucial to ensure that the parish remains sustainable into the next presbytery planning period. In the second half of 2026, following the assimilation of Dunning Church into the Lower Earn Churches Network, talks will begin on uniting the four congregations and the formation of a union with a single Kirk Session supported by a number of functional teams. In preparation for those discussions, the network planning group agreed that in the summer of 2026, a series of united worship services will take place at 10:30 every Sunday in a different church building every week. Congregations are encouraged to maintain their weekly Sunday observance by attending every church.. Page 5 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## 2025 Church Team — Sunday worship **----- Start of picture text -----**
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Reverend|Allan Wilson|||Parish|Minister| |Reveieed Dr Ta Marie.|||Ordained 7|ee untilAatan 2025|7|_| |Ron|Harrison|||Worship|Leader,|Duty|Elder,|Lector,|Forteviot|Heating| |Catriona|Harrison|.|Worship|Leader,|Duty|Elder,|Lector,|Flowers,|After|Church|Fellowship| |David|Pye|Duty|Elder,|Lector,|Hymn|Boards,|Forteviot|Heating| |Carol|Miller|ae|Lector, Orders of Service, Publicity, Flowers,|After Church| |Roger Ward|||Lector,|Elder| |Mareli|Ward|Elder,|Flowers,|After|Church|Fellowship| |Tae||RETO ROCRRO|88|838|‘(+=| ||| |Anne|Mitchell|Lector,|Flowers| |Eric|Alton|Lector| |Fiona|Robertson|Lector,|Flowers| |David|Robb|Lector| |Karen|Alton|_|Flowers,|After Church|Fellowship| |Bruce|Robb|||After|Church|Fellowship| |J| |Nan Morrison|||Flowers| |Margaret|Lightbody|Flowers| |Ann|Nicol|||Flowers| |Lady Jean Wemyss|||Flowers| **----- End of picture text -----**
Page 6 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Charitable activities |Worship & Prayer|Worship & Prayer|| |---|---|---| |LECT (Lower||The Network Planning Group consists ofrepresentatives from all| |Earn Churches|Plan services across the|four parishes. A calendar ofservices and events is agreed fora| |Together)Service
schedule||Network|minimum offour months. United Services arenowscheduled for
the firstSunday ofevery month, with
Communion held quarterly.| |,
;
Worship Service
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organisation|.
Support Ministry team and
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.
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special services|All services are well organized with a large team ofelders and
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members volunteering on duties i.e. lectors, flowers, and
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.
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nominations fromany member. This ministry is already expanding| |||across the Network.| |HouseGist
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:|Bible study, prayerand
reflections|Hosted byRonandCatriona everyThursdayafternoon. Four
eldersfromA&Fandfriends from Dunning.| |||Thegroup meets in the Pat Robb Room, Aberdalgie, several times| |||per year. Most knitting is carried out at home. Items donated| |6
Shawl Ministry|Knitting itemsforthose in | includeshawls forthesickandnewbabies, gloves,scarvesand
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other items. Donations to Prison Visitors Centre, Ninewells|| |||Neonatal Unit, Tayside& Strathearn Help(TASH) for Ukraine| |||and other groups.| |Village Hall|Link church and|Active in Forteviot Village Hall and in the running ofcommunity| |Events and|community with hall|events such as ‘Tea and Carols’, McMillan Coffee Mornings,| |Carol Services|| events all year round|Talks, Artand Christmas Fairs and monthly soup lunches.| |Pastoral Care& Safeguarding
David and IrenePye||| |||Carried out pastoral support to some members in hospital or| |Pastoral Care|Citthdeenwe
iis
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minister forthoseneeding
pastoral support|nursing homes. Bytelephone, card or visit. Report back to Kirk
Session (names not recorded) and pass to Prayer Chain.
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LECT Pastoral Care Coordinator Gillian Munro is aiming to form
.
Lee
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a Network-wide Pastoral Visiting group, aligning processes,| |||certification, training and standards.| ||Act as hosts at lunches|Greeted guests on the doorand mingled around tables.| |Health& Safety|PietAGdeaniumaentana
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processes in both churches|Actedasambassadorsforthecongregationtocheckthataccident
books and kitsareclearly visible. Bringing theKirk Session’s
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8
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attention to health hazards and proposing mitigations ofrisk.| |||Knowledge ofprocesses with the Kirk Session. Organized| |‘
Safeguarding|Regulatory processes and
?
record- keeping|training. Maintenance ofSafeguarding Audit Checklist.
;
;
Members ofSafeguarding Panel along with Lesley Mackay and| |||minister Rev Allan Wilson.| |||Page7of17| ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Charitable activities (continued) **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |“Aetivity,|co)|Purpose!ee|ae Contributions|01)|eg|ee| |Fabric|David Robb| |Building|Conduct|checks on|Performed and organized|diligent,|regular checks on|buildings and| |Maintenance|properties.|Identify|issues.|||organized|contractors|to carry|out our repairs.| |Liaised|with|elders,|proposed|improvements,|organized quotes,| |Building|Make enhancements|by|obtained Kirk Session approval, appointed|contractors and| |upgrades|employing contractors|ensured|work|was|carried|out.|The upgrade of|the Forteviot|toilet| |was|carried|out during|2025.| |Certification|Regulatory testing of|Organized /completed Portable Appliance Testing (PAT, Fire| |uipment|extinguisher testing and of electrical|systems.|Updated Property| |eauip|Folder for attestation|and inspection|by Presbytery| |Communications|Carol|Miller| |Orders|of|Inform.|congregation of|Provided OoS.|sheets,|including notices.|from across:|the LECT, on| |Services (OoS)|service elements and|a weekly basis other than where a|united service takes place| |upcoming|events|elsewhere.|Liaised|with|Minister|and|other|Session|Clerks.| |Events|calendar|Contact.|with organisations|| Through.|the Network.|Planning Group.|and communication.|.|with| |and|publici|and linkage churches.|different parties, ensured|that upcoming events in parish, network| |P|cd|Social media|and beyond were promoted to our congregation and beyond.| |Publicity|Notices,|flyers|Additional flyers in churches and posters on noticeboards kept| |materials|updated.| |Lower Earn|Updating church members|| Member of the editorial|team that launched the Lower Earn Voice| |Voice|on news about church|life|||during 2025 to replace|individual|parish|newsletters.|The team| |Newsletter|and|dates of parish events.|||worked|together|on|articles,|design,|print production and|posting.| |Maintenance of|Updates on our website|Provided interesting and timely news updates,|event calendars,| |church|website|photos and|articles|to|our|church|website.| |Session|Clerk, Presbytery|Elder and|Mission|Convener|Gordon|Mackay| |Clerk|to Session|||Admin|support|Agendas,|Minutes,|Distribution|of Reports,|Support office-bearers| |Church|calendar|Propose|Sunday|Worship|duties|to Church Team| |Annual|records|inspection|||Both at Kirk Session and then taking records to Presbytery| |Attend to|all|requests and|queries addressed|to the parish| |Bring|parish|matters to Ministry Team &|convey messages|back| |||Report|With|input.|of|Treasurer and Church Team,|,|write annual.|report and| |present|this and|Mission|Plan|at|Stated|Annual|Meeting| |Attend|Presbytery|meetings and|represent|parish.| |Presbytery Elder|| Link|between parish|/ Pres|| Member of Presbytery Mission Committee|leading the|‘Inspiring| |Mission’|project,|running webinars|to promote|parish|mission.| |Mission|Planning|Working|with|Minister and Kirk|Session|on|Action|Plan.| **----- End of picture text -----**
Page 8 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Charitable activities (continued) ||||||| |---|---|---|---|---| ||Stewardship and Finance
Lesley Mackay||||| ||:
Parish Treasurer|Record all incomeand
:
expenditure|Transcribe all collections, pay in to bank, pay invoices and
ae
;
‘
:
expenses, monthly reconciliation, monies to 121. Gift AidHMRC||
|| |||Report financial status|Reports every 2 months, quarterly reconciliation,deliverances||| ||||Createend-of-year figures, liaise withMMG Accountants for||| ||Annual Report|Annual accounts|production ofannual report, present at StatedAnnual Meeting.|| ||||Returns toOSCR charity regulator|| ||CommunityOutreach||||| ||Church-run
‘
Community
A
Lunches in
.
,
Forteviot Village
Hall|:
Free food and fellowship
tochurchmembers
.
Those from the wider
‘
communityalsowelcomed.|Initiated by church member Karen Alton, the lunch takes place on
:
:
the first Tuesday ofevery month. Theattendance is drawn from
:
Fats
:
members ofthe LECT with a sprinkling oflocal residents.
.
Averageattendance 45-50, A wonderful volunteer team supplied,
preparedand served the food.||
|
|
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|| ||.
Christmas outreach|cecepe
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.
| Inclusivity in church life|Plants and cards were distributed at Christmas to members unable
.
to make it to church.||
|| ||AberdalgieForteviot|| Create a greater senseof|The church created thepage, and theSession Clerk acts asan|| ||Community|placeand community|administrator. Twelvemembers ofthechurchandcommunity|| ||Facebook Page|within the local area|have editorial access to create stories and articles.|| ||DoorsOpenDays|Churchvolunteer-led|In 2025, a small number ofpeople visited the Pictish stones in
ForteviotandtheTournai marbleOliphanteffigy in Aberdalgie.||| ||(DOD) at both of|heritage tours ofour|The village, hall, gardens and burial grounds wereall included in||| ||our churches|sanctuaries andgrounds|thetours. Sadly, DOD2025was poorly advertisedbyPerthand
Kinross Heritage Trust so numbers were70%down on 2024.||
|| ||CharitysupportandWorld Mission||||| |,|Crossreach|Help the Social Care Arm__|
ofthechurch|Every year in recent timeswe havemadea financial contribution
totheworkofCrossreach bywayofaspecial collection.||| ||:
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| Miller
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meetings in support ofthis Christian mission. Individual church
;
members have taken out a membership.||
|
|
|
|| ||PerthFoodbank|Help
local
|
i
llection
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ival.
elp local people
Special collection of
foodduring ourHarvest Festival. Our
experiencing food poverty | members donated over 120items in 2025.|||
|
|| ||Salvation Arm
=|SkinnergateHostel and
Special Collection|Uneaten food from events atGreenShoots Aberdalgie is taken
directly tothehostel inPerth. This offersaspecial snackmeal to||| ||dozens ofresidents. Inaddition, donations during the year, netof||||| ||ScriptureUnion|Special Collection|expenses, from themonthly lunches at Forteviot Village Hall, was||| ||||splitbetweentheSalvationArmyandScriptureUnion.|| Page 9 of 17 **----- Start of picture text -----**
|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |ABERDALGIE|AND|FORTEVIOT CHURCH OF SCOTLAND| |Charitable|activities|(continued)| |EE“ActivityaE|EIGroupRT|TE||||SET"PurposeGS2CRE|7|OCC1")[CLE|[@onteib]|an|utp|[der]|25ec Q|u|e|nse|[tion’]|een|Ryne|RISEN|TER RRO|Sere| |Green|Shoots|Ministry|Learning and Wellbeing|Support Worker|Zoe Cooper| |.|Lo|A|large team|of instructors,|teachers and|volunteers|running| |Deliver|site|improvements|.|vaca:|:| |Green Shoots|Group ||and|support groups with.|courses and developing.|the facilities|prior to the launch|of the| |.|.|Walled Garden|in|July|2026,| |Aberdalgie|learning and|other|..|.| |ee|The|calendar|of activities|is|organised by|our|Support Worker Zoe| |activities.|Cooper.| |Early Years Groups|Educational play for pre-|Perth Outdoor Playgroup and India Dorsie Childminding|(from| |school|groups and families.|||Dupplin Estate)|use the play area and garden.| |InTogether are a Presbytery|Mission|Initiative and|operate| |InTosether|Partnership.|Supporting|activities|in 3|indoor Perth church premises. We have hosted a| |8|children with|disabilities|picnic anda|retreat and in 2026, InTogether will run a monthly| |Outdoor|Church|in|our church|walled garden| |Bertha|Park High|.|Our award-winning|outdoor education|partnership|with|Bertha| |School (BPHS)|OutdoorOrEducatnea ronand|Park High.|has been extended to Perth Grammar School. The| |eee}|Rural|Skills|with BPHS|.|.|.| |teacher|Benjamini,|Ross|and|programme.|offers teenagers|with|special|educational.|needs the| |Perth|Grammar|PGS|teacher Lucy|opportunitywe|to work outdoors,|and|.learn rural|skills.|;| |Schoolchool|((PGS)|McIntosh and|their|In addition to gardening with Ingrid Van Oostrom,|landscaping| |learning|support|pupils|with Michael|Stephens,|stone carving with Robert Lambert,| |8|SUPPOF!|PUPHs.|pupils also receive wildlife sessions and a farm and sawmill|visit.| |Starfish Way|New|partner|Interested|in|woodworking and heritage studies.| |PKC Education|Respite for children|The building and garden were used by the Inclusion team|to bring| |.|.|children|to|a peaceful|and|safe outdoor environment|for|1-2-1| |Inclusion Team|experiencing trauma|support.| |Work Hub|Wi-Fi|enabled workspace|||The Pat Robb Room and kitchen were used|in|pilot as a ‘work| |for|parents|with|children|hub’|for|local|parents|whilst|their|children|were|in|childcare.| |In 2025 we continueda|pilot where a student attended Green| |Perth College|Landscaping and|Shoots|to train alongside gardener Ingrid and also study work| |8|Horticulture experience|carried out by our contractors.|That student has now started their| |own|business and|is|our maintenance gardener and|landscaper.| |Family|Picnics|ope|In|2025|the new stone barbeque,|church garden and play|space| |Children’s.|Birthday.|preenspace|facfacilityity|ffor|were used for a child’s.|birthday.|picnic.ar|When the garden is.|open| |Parties|to the public|in July|2025,|it|will|be advertised|for hire.| |AdulI|t|1learning.|Wallall|Testoration.|fraining.|Funded byfor four adult PKC trainees Adult.|with Learning,:|stonemason>we wereRobert able Lambert. to offer a course| |Aviva Community|To|date 80 volunteers|from|local|employer have contributed|to the| |.|Volunteers|and|Garden|.| |Partnership|trainees|development of the green spaces at Aberdalgie| |SSE and OVO|Both|firms visited|with a view to|volunteering|in|2025.| |Heritage|studies|Connect|church|to|local|Creation|of|family|history|boards|by|historian|consultant|Irene| |group|community|through|history|| Hallyburton working with|family|members.| |PKC Friends of|Graveyard Restoration|Upgrade of|our previously neglected Ancient Burial Ground by| |Cemeteries|school|pupils,|community|volunteers and|day|visitors.| **----- End of picture text -----**
Page 10 of 17 ## ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND ## Financial Review ## Income. The importance of paying monthly — appeal to members In 2025 we suffered a further downturn in Standing order donations. Our Open Plate donations are also down. We will need to try again to promote payment by standing order. ## Expenditure. In 2025 we saw an 80% increase in our Giving to Grow contribution which increased our outgoings by a huge £8,000.00 approx. This was due to a combination of our Consolidated Fabric Fund Capital Account assets held on the parish’s behalf by 121 having been swollen by the manse sale proceeds and a new calculation method. However, the Capital Account releases dividends into the Revenue Account held at 121 and we are able to reclaim some costs from this Account. Our Giving to Grow contribution has been reduced this year (2026) by £3,230.00 as transitional relief for 2026 which will help offset the annual deficit in the unrestricted funds in next year’s accounts. Insurance premiums and heating and lighting costs also rose during 2025. Repair and upgrade work was carried out to the Forteviot toilet. A tarmac repair of the pavement and church entrance was completed at Aberdalgie. Work also continued on the repair of the boundary wall around the Aberdalgie church walled garden consisting of stonemason fees and materials. The fabric repairs were included in a drawdown from our CFF Capital Account held at 121. ## Reserves Policy. It is the Trustees policy to hold reserves of approximately six months expenditure including designated funds. At the end of 2025 we held unrestricted funds of £35,202 which represents approximately 9 months unrestricted expenditure. These reserves do not include the designated fund spend during 2025 as these amounts were recovered from the Consolidated Fabric Fund Capital Account The purpose of designated funds is described in Note 4 to the accounts. ## Bribery and Procurement Policy Our Bribery and Prevention Policy (Internal Financial policy) was first adopted by the Kirk Session on 6 August 2019. This policy has been reviewed annually and most recently at the Kirk Session meeting on 15 March 2026. It was endorsed again at this meeting. ## Statement of Trustees’ Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church a yi must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by/thg Tfustees and signed on their behalf f 01 seveecen eee MALLE Ao. cceecscesseepesssseseeees. Date: ........... UC wlealzoae Gordon Mackay, Session Clerk Page 11 of 17 26/03/26 **ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND** ## **Receipts and Payments Account For the year ended 31 December 2025** |**Unrestricted**
**Funds**
**2025**
**Receipts**
**Note**
£
Donations
**1**
17,651
Weddings and funerals
160
Investment income
1,762
Fundraising
290
Receipts from General Trustees
19,180
VAT recovery
504
Grants
-
**Total Receipts**
39,547
**Payments**
**2**
**Charitable activities**
43,899
**Governance costs**
1,236
**Total Payments**
45,135
(5,588)
**Transfers**
-
(5,588)
**Excess of Payments over Receipts**
**for the year before transfers**
**Excess of Payments over Receipts**
**for the year**|**Designated**
**Funds**
**2025**
£
-
-
-
102
12,012
-
-
12,114
12,468
-
12,468
(354)
(17,107)
(17,461)|**Restricted**
**Funds**
**2025**
£
75
-
-
-
37,115
-
2,362
39,552
53,216
-
53,216
(13,664)
17,107
3,443|**Total**
**2025**
£
17,726
160
1,762
392
68,307
504
2,362
91,213
109,583
1,236
110,819
(19,606)
-
(19,606)|**Total**
**2024**
£
19,123
-
1,762
322
26,358
1,885
67,061| |---|---|---|---|---| |||||116,511| |||||96,403
1,188| |||||97,591| |||||18,920
-| |||||18,920| _Page 13_ **ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND** ## **Statement of Balances At 31 December 2025** |||**Unrestricted**|**Designated**|**Restricted**|**Total**| |---|---|---|---|---|---| |||**Funds**|**Funds**|**Funds**|**Funds**| ||**Note**|**2025**|**2025**|**2025**|**2025**| |||**£**|**£**|**£**|**£**| |**Bank & Deposit Balances**|||||| |Bank & deposit balances at 1 January 2025||40,790|31,716|24,672|97,178| |**Movement in year:**|||||| |Excess of payments over receipts for the year||(5,588)|(17,461)|3,443|(19,606)| |Bank & deposit balances carried forward|**4**|**35,202**|**14,255**|**28,115**|**77,572**| |||||**2025**|**2024**| |**Investments at market value**|||||| |1,984 Church of Scotland Growth Fund units (Cost £9,999)|1,984 Church of Scotland Growth Fund units (Cost £9,999)|||**13,650**|**12,658**| |2,491 Church of Scotland Income Fund units (Cost £29,992)|2,491 Church of Scotland Income Fund units (Cost £29,992)|||**28,372**|**27,550**| |||||**42,022**|**40,208**| |**Debtors- Unrestricted**|||||| |Tax recovered on gift aid||||**439**|**516**| |||||**439**|**516**| |**Liabilities- Unrestricted**|||||| |Independent examiner's fee||||**1,500**|**1,236**| |Special collection - Crossreach||||**-**|**259**| |||||**1,500**|**1,495**| For The accounts were approved by the Kirk Session and Financial Board on and on behalf ¢y of Session For and on behalf of the Kirk Session and Financial Board Sp CANCERIC CO SAeH ik AMIR cece eee) eSSION Clerk …………………………………………………… **Session Clerk** …………………………………………………… **Treasurer** _Page 14_ **ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND** ## **Notes to accounts for year ended 31 December 2025** |**Unrestricted**
**Funds**
**2025**
**£**
**1 Analysis of Donations**
Gift Aid donations
8,873
Tax recovered on Gift Aid donations
3,766
Ordinary offerings (Open plate)
4,870
Special Collection (Dec 24)
-
Other offerings, donations etc
142
17,651
**2 Analysis of Payments**
**Charitable activities**
Giving to Grow
18,636
Presbytery dues
564
Ministry expenses
240
Pulpit supply
305
Locum
-
Other staffing costs
4,070
Fundraising
-
Professional fees
1,008
Heat and light
3,272
Insurance
3,891
Building improvement project
-
Other building costs
8,155
Garden project
-
Training
-
Printing, stationery and postage
824
1,072
259
Other expenses
1,603
43,899
**Governance costs**
Independent examiner's fee
1,236
**Total resources expended**
45,135
Special collection from Dec 24
Payments to Dunbarney & Forgandenny
Church|**Designated**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,468
-
-
-
-
-
-
-
12,468
-
12,468|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
75
75
-
-
-
-
-
-
-
-
-
-
-
-
43,761
9,455
-
-
-
-
53,216
-
53,216|**Total**
**Funds**
**2025**
**£**
8,873
3,766
4,870
-
217
17,726
18,636
564
240
305
-
4,070
-
1,008
3,272
3,891
12,468
8,155
43,761
9,455
824
1,072
259
1,603
109,583
1,236
110,819|**Total**
**Funds**
**2024**
**£**
9,413
3,449
4,980
259
1,022| |---|---|---|---|---| |||||19,123| |||||10,367
621
692
105
-
4,133
931
-
3,110
3,637
7,922
4,988
47,521
6,339
1,019
4,007
-
1,011| |||||96,403| |||||1,188| |||||97,591| Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified. _Page 15_ **ABERDALGIE AND FORTEVIOT CHURCH OF SCOTLAND** ## **Notes to accounts for year ended 31 December 2025** ## **3 Trustee Remuneration and Related Party Transactions** The following expenses were incurred on behalf of the Minister: travel expenses £240 (2024 - £692). The net council tax was £Nil (2024 - £Nil) No trustee received any remuneration or expenses during 2025. All Church of Scotland congregations contribute to the National Stipend fund which bears the cost of all ministers' stipends and employers' contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 (2024 - £31,642) and the maximum stipend (after 5 years) is £39,856 (2024 - £38,884). ## **4 Movements in Funds** |**Unrestricted Funds**
General fund
**Designated Funds**
Fabric fund
Outreach and mission fund
**Restricted Funds**
Marian's fund
Outreach and mission fund
Adult Learning in the Community
Green Shoots
**Total funds**|**2025**
**£**
40,790
40,790
24,609
17,107
41,716
1,471
-
12,573
628
14,672
**97,178**|**Receipts**
**£**
39,547
39,547
12,114
-
12,114
-
39,552
-
-
39,552
**91,213**|**Payments**
**£**
(45,135)
(45,135)
(12,468)
-
(12,468)
-
(53,216)
-
-
(53,216)
**(110,819)**|**Transfers**
**£**
-
-
-
(17,107)
(17,107)
-
30,308
(12,573)
(628)
17,107
**-**|**At 31 Dec**
**2025**
**£**
35,202| |---|---|---|---|---|---| ||||||35,202| ||||||24,255
-| ||||||24,255| ||||||1,471
16,644
-
-| ||||||18,115| ||||||**77,572**| ## Purposes of Unrestricted Funds General fund: This fund is used for the purposes of meeting everyday expenses of the Church ## Purposes of Designated Funds Fabric fund: The trustees have set aside funds for the maintenance of the church property Outreach and mission fund are monies set aside for this capital project ## Purposes of Restricted Funds Marian's fund: Is monies received for the children of the parish Outreach and mission fund are monies for this ongoing project ## Transfers between funds Transfers between funds in the year relate to the funds for one project previously being shown as separate projects. As such these funds have now been combined. ## **5 Collections for third parties** |**Collections for third parties**
Crossreach
MMI - David Hughes
Ian
Scripture Union
Salvation Army|**2025**
**£**
**280**
**-**
**-**
**475**
**475**
**1,230**|**2024**
**£**
441
194
185
-
-| |---|---|---| |||820| _Page 16_ ## **APPENDIX** ## **FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES YEAR ENDED 31 ENDED 31 DECEMBER 2025** |**CONSOLIDATED FABRIC FUND CAPITAL ACCOUNT**
**Credit balance at 31 December**
**Market value of balances at 31 December**
**CONSOLIDATED FABRIC FUND REVENUE ACCOUNT**
**Credit balance at 31 December**|**2025**
**£'s**
493,304
584,297
23,820|**2024**
**£'s**
527,039| |---|---|---| |||591,851| |||30,366| Appendix