The Church of Scotland Bendochy Parish Church Financial Accounts For The Year Ended 31 December 2025 Congregation No: 271599 Chzrity No: SC004358
8endg¢hy Pzrfsh Church Reference and Admlnlstrative Infoimatlon Year ended 31 OeEember 2025 Charlty name Bendochy Parish Church of Scotland Charity reglstration number SC004358 Congregation reference number 271599 Contact addre55 Bendochy House Coupar Angus Perth5hire PH13 9HU Trustees Dr. Graeme McNeill Mr David Donaldson Miss Jean Laburn Mrs Bernice Mackenzle Mr John Morison Mr Paul Rlce Appolnted 28 May 2025 Prfn¢lpal Office bearer5 Session Clerk.. Dr Graeme McNeill Church Treasur= Mrs Jo Durrant Fabric Convenor.. Mr John Morison Hall Convenor.. Miss Jean Laburn Presbytery Elder/Assistant Treasurer- Mr David Donald50n Independent Examlner Graeme Tough CA BK Plus Llmited 2 Marshall Place Perth PH2 8AH Bankers Bank of Scotland 51 Hi8h Street Blairgowrie Perthshire PHIO 6DA
Bendo¢hy Parfsh Chur¢h Trustees. Annual Report Year ended 31 December ZO25 Strudure, Goveran¢e and Management Governlng Document The Church is admlnistered in accordance with the terms of a Unltary Constitution which was adopted on 11 October 2010. Recrvltment and Appolntment of Trustees Members of the Kirk Session are the charity trustees. The Kirk SÈssion membeTS aro the elders of the church and are chosen from those rnembers of the church who are considered to have the appropriate gtFts and skills. The minister, who 15 a member of the Kirk session. is elected by the congre8atlon and inducted by Presbytery. Orgonlsatlonal Structure The Kirk Session moderated bythe Mlnlster or InteThm Moderator usually meet5 five times a vear. Speclfic responsibilities are delegated to a TreasuTer, a Fabrlc Convenor, a Church Hall Convenor, and a Health and Safety Convenor, with ad hoc committees, set up 35 and when required, to facilitate other congregational matters as they arlse. The Kirk Session is responsible for all matter5 both spiritual and secular pertaining to Congregational life. Obj•¢tlves and Actlvlties The Church of Scotland is Trlnitarian in doctrine, Reformed in tradition and Presbyterian In polity. It exists to 8lorlfy God and to work for the advancement of Christ's Kingdom throughout the world. As è natlonal Church. it acknowled8e5 a distSn<tive call and duty to bring the ordinances of religion to the people in every parSsh of Scotland through a territorial ministry. It c(Foperates with other Churches in variou5 ecumenical bodies In Scotland and beyond. Bendochy Parlsh Church Seeks to fulfil its part of the overall work of the church by providing the means whereby people in the parish can meet for worship on Sunday, can be cared for pastorally through a 5YStem of Elders, districts, and children and young people can be encouraged to grow in the knowledge of Christ and be encouraged to become useful members of society. In this, the members can co-operate with the other congregation, which is part of the Sinked charge. Achlevement5 and Performan During 2025 we have continued to have Weekly Sunday Servlces at Bendochyi usually led by lay reader5. Our Interim Moderator has been Rev. Klaus Buwert and we are grateful for his 5UPPOrt and the support of lay reader5. The congregation remaln cheerful and welcoming. We continue to support the local Foodbank and local
Bendochy Parlsh Church Tru5tee5' Annual Report f¢ontlnued} Vear ended 31 December 2025 children at Christmas. Paul and Ann Rice arrange a monthly Community Café in our hall. It is still the intention of Perth Presbytery to sell Bendochy Church and for our congregation to fom a union with CouparAngus Abbey Church congregation. The 8endochy Session are exploringthe P055ibility of purchasing the church and church hall but the General Trustees have not indicated whether it will be 501d on the open rnarket or by off-market transfer. Flnancial Revlew Income for the year w3s £23.20212024.. E20.4261. Oonations were £19,72012024.. £10.1071, b005ted by a generous legacy of £IO,CQO. The balance of income was made up of the dividends frorn the Church of Scotland Incorne and Growth Funds, which rernained the same as last year at £3.212. and small amounts from weddings and funerals and the usual collections on behalf of Poppy Scotland. Last year's income figure of £20.426 Includes a clalm of £6,437 from the Consolidated Fabric Fund of the General Trustees. A claitn of £6,175 was made for the 2025 year but wa5 not received until January 2026 and therefore is not Included in these accounts. This should be consldered in cornparing income of current and previous years. Payments for the year amounted to £23,31312024.. £19,5311. The m3jor chan8e compared to last year wa5 In the Ministries & Missions Contribution of É11,05412024: £6,101). Thi5 has returned to a normal level given no Vacancy Allowance applied in 2025. The remainlng difference in payments is due mainly to srnall increases in payroll costs and insurance against reductions In pulpit supply and repairs and malntenance costs. A5 previously, costs of repairs and maintenance, insurance. and heat and light are coverèd by the claim from the Consolidated Fabric Fund. Activities thi5 year have resulted in a deflcit of £lll12024.- surplus of £8951 and year end bank funds of £13.24212024.. £13.3531. Of course, the delayed clalrn from the Con501id3ted Fabric Fund must be taken into acco(&nt for a true a55essrnent of the results forthe year. Reserves Poli¢v It has been the poliry of the Trustees to make regular transfers into Investors Trust Funds, though at the moment this is not possible. Theywill keep thls policy under review. Statement of Trustses, Re5pJnslbllltles The rnernbers of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreclation of the transactions of the Church during the financial year. The members of the Klrk Session are responsible for keeping proper accounting records which, on request. must reflect the financlal p051tion of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Inve5tment15cotlandl Act 2(X)5, the Charities Account5 (Scotlandl Regulations 2(M)6 and the Regulations Anent Con8re8ational Finance approved by the General Assembly of the Church of Scotland in 2007. They are a150 responsible for safeguardln8 the assets of the
Bendochy Parlsh Church Trusiees, Annual Report {¢ontlnuedJ Trustees, Annual Report Church and must take reèsonable steps forthe prevention and/or detectlon of fraud and other Approved by the Trustees and signed ori their behalf, Dr Graeme McNeill Session Clerk 25 March 2026
Bendochy Pari$h Church Independent Examlner's Report to the Trustees of Btndothy Parish Church Year ended 31 December 20Z5 I report on the accounts of the charity forthe year ended 31 December 2025 which are set out on pages 7 to 11. Respertive respon51bllltle$of trustees and examlner The charity's trustees are responsible for the preparation of accounts In accordance with the terms of the Charities and Trustee Investment IS¢otlandl 2005 Act and the Chariries Accounts Iscotlandl Regulatlons 200618s amended). The charity trustees consider that the audit Tequirement of Regulation 10111 Idl of the Account5 Regulations dges not apply. It 15 my responsibility to examlne the accounts as required under sect5on 4411> Icl of the Act and to State whether partlcular matters have come to my attention. Basls of Independent examlner's staternent My exarninètion is carrled out in accordance with Regulatlon 11 of the 2006 Accounts Re8uIBtions. An examSnation includes a review of acounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account5 and 5eek5 eKp13nations from the tru5tee5 concernlng any such matters. The procedures undertaken do not provide all the evidence that would be required an audit and, consequently. I do not express an audit opinion on the vlew given by the accounts. Independent examiner's staternellt In the course of my examlnation, no rnatter has corne to my attention.. l. which 8ive5 me reasonable cause to believe that in any material respect the requirements.. • to keep accounting record5 in accordance with Section 4411) lal of the 2005 Act and Regulation 4 of the 2006 Accounts ReEulation5. and • to prepare accounts whlch accord with the accounting records and comply with Regulation 9 of the 20 Accounts Regulations have not been met, or 2. to which. in my opinion, attention Should be drawn in order to enable a proper understandlng of the accounts to be reached. Graeme Tough CA Independent Examiner 2 Marshall Place Perth PH2 8AH 25 March 2026
Bendochy Parlsh Church Retelpts and Payments Account Year ended 31 D•cember Z025 Unrestricted Restricted Funds 2025 Funds 2025 Total 2025 Total 2024 Note Recei Donations Bank & deposit interest Investment income 19.720 19,720 10,107 3,212 3,212 3,212 22,932 22.932 13,319 Weddings and funerals Receipts from General Trustees Other receipts 150 150 500 6,437 170 120 120 Total receipts 23.202 23,202 20,426 ments Charitable attlvities 23.313 23,313 19,531 Total payments 23,313 23,313 19,531 Excess of receipt5 over payrnents/lexcess of payments over ceIpts} for the year before transfers Iiiii 895 Transfers Excess of rece¥pts over paymentsllexcess of payrnent5 over recelptsl for the year Iiiii Iiiii 895
Bendochy Parlsh Church ststement of 8alance5 Year ended 31 December 2025 Unrestricted Restricted Funds 2025 Funds 2025 Total 2025 Total 2024 Note Bank & deposit balanc 8ank and deposlt balance5 brought forward 13,353 13,353 12,458 Movement in year Iiiil Iiiii 895 Balances Carred forward 13,242 13.242 13,353 Investments at marketvzlue Balances at year end (cost £74.1141 99.801 99.801 94,205 Assets Consolldated Fabric Fund claim recelvable 6.175 6,175 The accounts were approved bythe Kirk Session and Financlal Board on 25 March 2026. For and on behalf of the Kirk Session and Flnanclal Board Session Clerk Treasurer
Bendochy Parlsh Church Notes to the Accounts Year ended 31 Dtcember 2025 l. Trustee remunÈratlon and related party transactions No minister was on the board of trustees during the year and therefore no travel expenses were paid to any trustee during the year12024'. nlll. No other trustee received any rernuneratlon or reimbursement of expenses durlngthe year. No trnstee or related person had any personal interest in any contract or transaction entered into by the charity during the year. 2. Movements In funds Atl 12nuary 2025 At31 December Transfers 2025 Investment disposals Receipts Payment5 Unrestrlcted funds Church Hall Fund General Fund 87.467 23,202 23.313 87,356 87,467 23.202 23,313 87.356 Restricted funds Fabrlc Fund 87.467 23,202 23.313 87,356 The Fabric Fund Is relmbvrsed from funds held by the General Trustees In respect of Beneral fabric expenditure and fuel. 3. Analys55 of donatlons Unrestricted Restricted Funds 2025 Fund$ 2025 Total 2025 Total 2024 Legacles WFO Scheme (non Glft Aid) Gift Aid donations Tax recovered on Glft Ald donatlons Ordinary offerings (open platel Other offerings, etc io,oo) 305 5,275 2.014 2,126 10,000 305 5,275 2.014 2,126 355 3,802 1.845 3,105 19,720 19,720 10,107
Bendgchy Parish Church Notes to the Accounts l¢ontFnuedl Year ended 31 December 2025 4. Analy515 of payments Unrestricted Restritted Funds 2025 Funds 2025 Total 2025 Total 2024 Charltable activities Ministries & Missltsn allocation Presbytery dues Minister's expense5 Pulpit supply Other staffing costs Fabric repairs and rnaintenance Council tax Heat and light Insurance Church office expenses Organ and mu51C Minister'5 fee- weddlng Prlntin& stationery and postage Donations Accountancy fee Bank charge5 Other expenses 11,054 296 11,054 296 40 6.101 328 30 812 2,945 3.671 3.13S 2,525 3,135 2.525 2.775 2,017 2.775 2,017 2,722 1.832 160 160 80 150 169 370 300 169 370 300 57 415 170 300 57 415 326 23,313 23.313 19,531 5. Minlsler's stlpend All Church of scotland congregations contribute to the National Stlpend Fund which beèrs the cost of all ministers, stlpends and employers. contribution5 for National Insurance, Pension and Houslng and Loan Fund. Ministers, stipends are paid in accordance with the national stipend scale. which is related to the years of service. For the year under review, the minimum stipend wa5 £32.433 and the maximum Stipend lin the 5th and 5ub5equent years) £39,856. 6. Colleclions for third partles Unrestrirted Restricted Funds 2025 Funds 2025 Total 2025 Total 2024 Poppy Scotland 120 120 170 io
endochy Parlsh Church Appendlx Year ended 31 December 2025 Funds held on behalf of the Congregation bythe Church of scotland General Trustees 2025 2024 Ca Ital account Capltal Funds at tost 26.406 26.406 Capital Funds at market value 40,515 38,648 Revenue account Credit balance at year end 14,170 8,916 Funds held wlth the Church of Stotland InvestorsTrust 2025 2024 Deposit Fund Growth Fund18,993 units) Growth Fund at Cost 37.723 37,723 Growth fund at market value 61.872 57,375 Income Fund13,330 units) Inttsrne Fund at cost 36.391 36,391 Income Fund at market value 37.929 36,830 li