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 Treasu￿r= 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 Carr￿ed 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