Bethesda Evangelical Church Trustees Annual Report and Accounts for the year ended 31 Oclober 2025 Scottish Charity Number SCLX)5128 Current Trustees Mr David Runcie Mr James Johnston Mrs Pamela Noble Contact Addrnss cjo Pamela Noble. 6 Middleburgh Road. Fraserburgh, AB43 gSG Govemlng document The church is a charitable unincorporated association and Ihe purposes and administr*ion arrangements are set out in our constitution. Charitable Purposes Our purposes. as recorded in our constitution. are to estsblish the Kingdom of God. as laid do¥vn in the Bible (Old and New Testaments). and other such chatilable purposes as shall further the attainment of the above. Activlties and achlevements In the year we continued to establish our Sunday aftemoon service, and our midweek prayer meeting. Trust•e remuneration and expenses The trustees did not receive any remuneration or expenses during the year. Res•rv¢s a result of the defic4t of £3,396.31 f￿ the year, the church held unrestricted funds of £42,000.55 at the year end. Approved by the trustees and signed on their behalf PJ.(WJ Pamela Noble, Treasurer 10 March 2026 Independent Examlner's Report to the TruBtee8 of Bethesda Evangellcal Church I report on the a￿ountS of tl)e cliarily for Ihe year endod 31 October 2025 which are sèt out on pages 1 to 3. R•spectlve responslbllltles of trustees and examlner The charity's trustees are resonsible for the preparation of the accounts in accordance with Ihe terms of the Charilies and TNstee Investment (Scolland) Act 2005 and Ihe Charities Accounts (Scoljand) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examlner's statemont My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth Ihese records. Its also indudes consideration of any unusual items or dlsclosures in the accounts, and seeks explanatlons frorn the trustees concemlng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examlner's Statement In the course of my examination. no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Sectlon 44(1 > {a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wlth the accounting records and comply with Regulation 9 of the 2006 Ac(x)unts Regulations have not been met. or 2. to which, in my opinion. attention should be drawn in order to enable a proper understsnding of the acwunts to be reached. Gary Noble Chartered Certlfled Accountant 6 Middleburgh Road, Fraserburgh. AB43 9SG. 10 March 2026 BEfHESDA EVANGELICAL CHURCH INCOME & EXPENDITURE AccouKr FOR THE YEAR ENDEO 31 OCTOBER 2025 INCOME PENDITURE YIE 3111012025 31110r2024 3111012025 3111012024 Operring Balance- currenl accfjunt Opening Balar￿- deF￿[l account 50.676.88 45.396.86 Insurance He* & L wJhl Maintenance F.l.E.C. Pulpit Supply & Donats'ons Speaal Donatlons Equlpment- new vacuum cleaner Legal & Professional fees Miscellaneous 1,174.30 1.701.50 402.40 588.00 2,420.00 9.770.00 100.00 0.00 1,337.82 1,236.89 1.559.88 261.54 0.00 2.600.00 7,350.00 50,676.88 45.396.86 Offenngs 12.214.IXI 11.570.00 990.00 968.00 Bank Inter&%t . Term Deposit 0.00 Total Income 12.214.00 11.570.00 Total Expendrtu 17.494.02 14.966.31 Cu￿ent account closing balance 45.396.86 42,000.55 45.396.86 42.000.55 62.890.88 56.966.86 62,890.88 56.966.86 I have prepared the above income & expenditure account for the year ended 31 October 2025 in acclirdance with the records and infornialion supplied to me. Gary Noble Chartered Certrfied Accountant 6 Middleburgh Road Fraserburgh AB43 9SG. 10 March 2026 Bethesda Evangellcal Church Recelpts and Payments Account for the year ended 31 October 2025 Recelpts Paymgnts YIE 3111012025 3111012024 3111012025 3111012024 Offerings 12,214.00 11.570.00 Insurance Heal & Ughl MalnlenarKe Eoulpm F.l.E.C. Pulpit Suppty & Donath)ns Special Donations Legal & Professlonal tees Mi8cell¥thus 1,174.30 1.701.50 402.40 588.00 2,420.00 9.770.00 100.00 0.00 1.337.82 1.236.89 1,559.88 261.54 0.00 0.00 2.600.00 7.350.00 .00 968.00 Donations Bank Interest: Tefm Deposil Total Receipts 12.214.00 11.570.00 Total Payments 17,494.02 14.966.31 Surplusl(dèficitl for year 4,280.02 4.396.31 Analysis of Speclal Donatlons Glv•n Analys1$ of Ml8cellanoou8 Expon8è8 YIE JiiiorJts2S 31ncth124 31110rn025 3111012024 88mabasA 705.fNI 148.clj 31.20 1c(1.￿) 7325 3425 43.50 102.62 100.00 765.00 153.00 James Smith Ccwlgm. CCL Euro LOrtd￿ Cty 11J].00 ¢￿[09a1￿ MO￿ Bubsldy Frnnk Wrlghl. wln• Hèrftape hws8. Il￿Ch for Open Dcths Hnk Fxtal. Ilyows lor ￿JdIr￿j MAcoUsngous Gary Noble Benakeh Piatfc¢m 67 1C4).O) It￿.1)) IC￿.￿) 50 2200 pa￿ C￿ll 1000.Q) 270. 1￿.00 20D 700.OD sia Link Safe Famlh OFeft D¢v5 1XI.¢JO Day￿ Ohin Grateful Haar 10C#).Q) 9.7TO.00 Analysis of Legal & Professlonal fees Anatys18 of Malntenanco YIE J111012O75 31110rd024 31110U024 3111012015 Drakon8o- Church buldino ts)mplMgnc4 K8 Wlndow• Oa¥ld Ro88 uch¥n Ch&mlc8 M&R assoclhtts. now G Ha?Il•.f*W flwrlng Iso.00 51.54 182AO 220.00 BETHESDAEVANGELICAL CHURCH Statement of Balances as at 31 October 2025 2025 2024 Bank Opening balances Surplusl{deficit) for year 45,396.86 -3.396.31 50.676.88 -5,280.02 Closing balances 42.000.55 45,396.86 Reserves General Funds current account 42.000.55 45,396.86 Closing balances 42,000.55 45.396.86 Assets Fixiures and Equipment Building - at valuation 6.545.41 125,000.00 8.181.76 125.000.00 All funds are unrestricted Approved by the trustees and signed on their behalf Pamela Noble, Treasurer 10 March 2026 Bank Reconclllatlon as at 31 Oclober 2025 Opening balance 45396.86 add: income 11570 less: expenditure -14.966.31 add: transfer in of deposit account money Closing Balance 42000.55 Balance per BOS bank statement at 31 Oct 2025 42000.55 less: ols cheque plus.ols lodgement Balance per accounts 42000.55