Congregational Accounts YEAR ENDED 31 DECEMBER 2024
Congregation No: 352059
Charity No: SC005310
Bellle at7d Speymouth Parisli ChurGI? of Scotland BELLIE AND SPEYMoufH PAIUSH CHURCH OF SCOTLAND Annual Report 2024 Reference and Administrative Information Charity Name: Bellie And Speymouth Parish Church of Scotland Charity Registration Number: SC005310 Congregation Number: Reference 352059 Contact Address: Trustees (members Session): the 1rk Minister: Interim Moderator: Session Clerk: Church Treasurer: Independent Examiner: Bankers: Bank of Scotland 90 High Street Elgin Moray IV30 IBJ
Bellie And Speymouth Parish Church of Scotland Officials and Team Leaders
Minister:
Interim Moderator:
Session Clerk: Deputy Session Clerk: Church Treasurer:
ECO Team Leader: Finance Team Leader: Mission and Discipleship Team Leader: Safeguarding Team Leader: Pastoral Team Leader:
Property Team Leader: Worship Team Leader:
Young Church Team Leader:
Kirk News Editor:
Presbytery Elder:
Disability Officer: Data Protection Officer: Food Hygiene Coordinator:
Safeguarding Coordinator:
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Trustees' Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the ruling elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is called by the congregation and inducted by Presbytery.
One of the Trustees, is currently employed on a part-time basis as Organist and receives remuneration for her services.
Organisational Structure
The Kirk Session, which meets five times a year for ordinary business and at other times as necessary, is responsible for spiritual and temporal affairs within the church. Certain responsibilities are delegated to the Finance Team and the Property Team as appropriate.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
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Achievements and Performance
Under the direction of the Kirk Session, there are eight reporting teams:
ECO to assist the congregation to make the link between environmental issues and our Christian faith Finance to exercise an overview of all financial matters and advise the Kirk Session on all Stewardship matters Mission and to encourage the congregation to reach out in mission locally, nationally, Discipleship and internationally Pastoral to ensure that all members of the congregation with pastoral needs are identified and nurtured Property to be responsible for the repair and maintenance of the church buildings and the Manse Safeguarding To comply with the Church of Scotland Safeguarding policy ensuring all those engaged in ‘regulated work’ within the Church are members of the PVG scheme. Worship to support the Minister in the development of worship, both within and out with the church buildings Young Church to co-ordinate and develop, along with the Minister, all aspects of Children’s and young person’s Christian education
The Minister has oversight of all aspects of worship, sacraments, and chaplaincy work. The Minister also retains responsibility for pastoral work as well as adult education, prayer, and study programmes.
ECO Team
This past year the Eco Team have continued with the usual recycling however they have discontinued collecting the bottle tops as the company used no longer takes them. The Team ran Picnic Pilgrimages this past year which were well supported, and the final meeting was a guided walk led by a local Outdoor Learning company, ‘Wild Things’.
Team members arranged the making of ‘Christmons’ decorations for the Church Christmas tree which involved various groups and participants. The results were very successful and brought many people together in a joint activity.
Links with the Eco congregation network in Moray have been maintained.
Finance Team
The Finance Team is responsible for all routine accounting, payroll, and banking matters, submits Gift Aid claims to HM Revenue & Customs and advises the Kirk Session on Stewardship matters. The work of the team is shown in the Financial Review below.
Mission and Discipleship (MAD) Team
The Mission and Discipleship Team worked hard throughout 2024 organising regular and occasional events. These include the Monday Cosy Café which attracts some sixty to eighty regulars each week, the School’s Cosy Café where at times over one hundred youngsters from the local High School come along to enjoy hot chocolate and toast.
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Messy Church can see about one hundred folks enjoying the fun, food, Bible messages and Christian Fellowship on the first Sunday of each month. Other events include quarterly Men’s Breakfasts , the annual Sleep-out to raise funds for the homeless. All of these are deliberately designed to show God’s Word in action expanding the church family throughout the community.
Wednesday Prayer Group and Pyjama Prayers
Apart from ‘weather’ cancellations and the weeks around Christmas and New Year, the Wednesday Prayer Group (six to eleven folks) met in the Session Room at 8.00am every week again this year. The wider ‘Pyjama’ Group has grown to more than forty-eight other household members. God surprised the group with a swift answer to prayer concerning a new minister and the ‘PJ Pray-ers’ welcomed both Rev Eddie and his wife Carlien to the prayer ministry. Grateful thanks to ten ‘members’ who contributed material through the year! As ever, there was no shortage of ‘fuel’, personal, church and national and the group thank God for his company and concern and look forward to continuing to serve him and the church in 2025.
Bellie Scottish Country Dancing
The Scottish Country Dancing Class continue to meet weekly from the end of September until April and enjoy the friendship and fellowship shared through dancing together. Each week, the class opens with a few words of prayer before starting to dance, recognising the fact that the group is part of the Church Family at Bellie and Speymouth. Prayer offers an opportunity to think of others going through a difficult time but at the same time giving thanks for the joy shared in dancing together. Most nights there are two sets of eight dancing, and the group is grateful to be led by teacher, Dianna Baillie, whose patience with members is appreciated. A Day of ‘Dance Around the World’ took place on 23rd November 2024 with dancers from Auckland to Budapest, Cape Town to Duns participating in dances from all over the globe in celebration of ‘Dance Around the World’. Unfortunately, Storm Bert impacted several events in the United Kingdom, including the local event. It is however great to see Scottish Country Dancing is enjoyed by so many all over the world.
Knitting Group
On average, eight ladies come along on the first Wednesday of each month to meet in the Session Room at Bellie and Speymouth Church. In addition to knitting, the group enjoy fellowship over a cup of tea. Experienced knitters and those keen to learn a new craft are always welcome.
The group is an ‘industrious bunch’ and happy to knit for themselves or to support anybody that requires help. Examples of the charities the group knit for are ‘Step by Step’, Fochabers Food Stop and the Ukraine Appeal. The group is happy to hear of any worthy charities or groups who might require support and Group leaders Jean Scott and Sybil Stuart are happy to act as points of contact.
Members give an offering at each meeting and, at the end of the year, the monies are shared between the Church and a charity. This year the chosen charity was the ASN Department of Milne’s High School.
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Property Team
The Property Team oversees the general maintenance of all Church buildings at Bellie and Speymouth including the Manse. Works carried out during 2024 included installation of Smoke Alarms and replacement of Fire Exit Doors in Bellie Church Hall. With the Church being in Vacancy during the first half of 2024, The Manse underwent inspection as part of Vacancy procedures.
Whilst in overall good condition, several improvements were undertaken in preparation for the arrival of a new Manse Family, including painting, installation of two extractor fans, purchase of a new cooker and continued monitoring to ensure success of repairs to the west attic ceiling and gable end window. Outdoor work was undertaken in the garden at Bellie to cut back overgrown bushes and trees and further quotes were approved to remove the large leylandii currently encroaching on the access pathway close to the Church Hall emergency exits.
Following the closure of Speymouth Church on 25[th] August 2024, and in line with procedures, the Property Team leader met with the Sanctuary Development Manager, from General Trustees who completed the Inventory of Ecclesiastical items in the Church and offered advice around procedures prior to the property going up for sale.
During 2024, Property Team members and church family volunteers used their skills to undertake many of the tasks.
Safeguarding Team
Bellie and Speymouth Church continues to comply with Safeguarding procedures. In October 2024, as instructed by Church of Scotland Safeguarding Service, a ‘data cleanse’ was undertaken to implement the Safeguarding Data Cleanse Project. This is essential in ensuring Safeguarding records are accurate, up-to-date and compliant with Disclosure (Scotland) Act 2020 ahead of its enforcement in April 2025. Only individuals actively performing “regulated work” are on register, for example - Sunday School teachers and Extra Care Pastoral visitors. For the purposes of the PVG scheme a Pastoral Care group is one which is formally set up by the Kirk Session. The Minister convenes this group which has four elders as visitors who work in pairs and have designated people to visit. There is no requirement for Bellie Babes helpers or Messy Church helpers to be included on register as the children attending are accompanied by parents or guardians. The previous Safeguarding register contained fifty-five names, this has now been reduced to fifteen. All elders are listed on the Trustees register.
Worship Team
Worship Team activities have continued throughout 2024. The team has conducted evening services at Milnescroft (Hanover Sheltered Housing complex) usually on the last Sunday of the month with Communion being celebrated every second month. These services have been well received with a good number of residents attending as well as church family members who prefer the shorter, seated service. During the period of Vacancy, Worship Team members led the end of month Sharing Services and helped at extra services such as Christmas and Easter. The local Primary School held three end of term Assemblies in the Church during 2024 and Worship Team members were very happy to contribute to and support these services.
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Young Church Team
Following Family Worship, the Young Church Team feel blessed that Young Church sessions are well attended. During Lent, the youngsters provided Church Family with a posy of daffodils in gratitude for the “Mother Church.” Prior to the Summer holidays, each family group received a copy of “Our Daily Bread” – a book of devotions to further support the young people on their faith journeys.
Within young church sessions (where a variety of resources are used) team leaders look forward to providing age-appropriate activities linked to Sermon plans. Young Church Team are grateful for the financial support from Kirk Session which enables the continued sponsorship of Faith.
Bellie Babes
2024 was a productive year for Bellie Babes, with numbers continuing to grow and there are often up to thirty children attending along with their parent/carer.
The group enjoyed two outing to Byres Farm, in May and September. These were well attended. The Summer Term ended with a Teddy Bears Picnic. During the Summer break old toys were discarded and replaced with some new ones bought using funds. We also gifted a book to each child at the Christmas Party. Spiritually, a simple Christian song is included in the singing and action section. The group is pleased to report that more families are attending Messy Church, Young church and Cosy Café. As always, the ‘Friends of Bellie Babes’ volunteers are much valued.
1[st] Fochabers Guides
1[st] Fochabers Guide Unit is grateful for the use of the Church Hall facilities to hold their meetings. This has provided a warm, safe and welcoming environment. During 2024, Guides have been working on ‘Skills for My Future’ and have earned interest, skill builder and theme badges for this. A fund raising ‘Bake Sale’ was held in support of three Guides from the Unit who will be participating in an overseas trip to Amsterdam in April 2025. Members enjoyed visits to Aberdeen Science Centre and Pantomime in Inverness along with other Moray wide Guide Units. Guides attended the Remembrance Day Service in Bellie Church, followed by wreath laying at the War Memorial.
2[nd] Fochabers Brownies
Brownies continue to have fun in and out of the meeting place. During the last twelve months they have continued to follow the main Brownie Programme of achieving Skill Builders, Theme Awards, and Interest Badges, all of which help the girls to develop and challenge themselves. Activities have included learning about their local environment, including a visit to Gordon Castle and a talk on Bee keeping. Brownies attended the Remembrance Day Service in Bellie Church, followed by wreath laying at the War Memorial. Brownies joined with other units from across Moray to attend the Pantomime in Inverness.
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Bellie and Speymouth Guild The Guild tegan a thretryear theme-'Let's Build a House,, with this yearfs theme being 'Sure Foundations,. When planning the programme, the intention is to keep as much as possible to the theme and invite speakers who tie in wh this theme. The group has twenty-nine members, some of them new to Guild. ¢Trer the last year, the group has sadly lost a couple of stalwart members, much missed by everyone. Guild members meet monthly from September to April and are a friendly group. Over the Summer months, monthly outings to enjoy tea and cakes with plenty of time for chatting, take Pla in different locations. Finanaally the group is in a good position being able to commit funds to both Bellie and Speymouth Church and to groups, E(sth home and abroad through Guild Projects. Ministry Bellie and Speymouth Parish Church began 2024 as a Vacant Charge, following demission of charge as Minister on 31 December 2023. Presbytery appoin as Interim Moderator on 15 January 2024 and procedures as set ou rocedure Att (Act Vlll 2003) were followed to progress the Vacancy. un er acancy The Session did not appoint a locum minister, instead planned for Pulpit Supply, covering for up to two months in advance, with a team who were willing to provide Pulpit Supply on regular basis. In addition, the Worship Team led Worship on the last Sunday of the month, always ensuring a suitably trained leader of worship was present. s part of the Vacancy Procedure Act, the Kirk Session met with the Vacancy Advisory Committee, and afteNards arrangements for the formation of the Electoral Register were made, leading to the Appointment of a Nominating Committee. A subgroup of the Nominating Committee began work on producing a Parish Profile and the Inspection of the Manse took place to complete the Manse Schedule. In addrtion, and following the outcomes of the Presbytery Mission Plan, Kirk Session met to consider a timeline for the Disposal of Speymouth Parish Church. After following the correct procedures, Sunday 25 August marked the final servi of Worship in Speymouth led by Interim Moderator, Over the weekend, the Church opened its doors offering worshippers pa an pren e opportunity to share in a display of memorabilia and to reminisce whilst enjoying tea and cakes. On Sunday 4th August 2024, preached as sole nominee in Bellie and Speymouth Parish Church wit e congrega ional vote unanimous in support of his call. Presbytery then arranged for the Induction of as Minister of Bellie and Speymouth Parish Church on Thursday 26th Sep em er The Kith Session and Congregation were delighted to welcome to Bellie and Speymouth. They also extend also to In offering pi gra an erim era or or eir suppo roug ou e vacancy.
Financial Review
The principal source of income continues to be regular offerings in the form of Gift Aid donations, Freewill Offering donations and Open Plate donations. Donations via bank transfer are encouraged. Gift Aid donations continue to represent the majority of total donations, with a modest decrease in 2024 from £32,073 to £32,008. Total donations in the General Fund increased from £56,930 to £58,353.
The tax recovered under the Gift Aid scheme from HM Revenue and Customs increased from £10,177 to £10,241. Tax recoveries received at 31 December 2024 reflected all Gift Aid donations and donations eligible under the Gift Aid Small Donation Scheme up to early October 2024.
Expenditure in the General Fund increased from £51,722 to £58,274 in 2024.
In 2024, the congregation did not draw down on its holding within the Consolidated Fabric Fund (see Appendix), which can only be used for funding qualifying fabric expenditure. Improved investment performance increased the market value of the funds held at the year end.
During the year, the congregation received a legacy of £68,304, on which there were no restrictions. £30,000 was allocated to the Roof Fund, £10,000 was allocated to the Mission Fund and the balance allocated to the Special Reserve Fund.
The overall financial performance for 2024 was an increase in funds held locally, with a surplus on unrestricted funds of £83,592 and a deficit on restricted funds of £1,536. This compares with an overall surplus of £6,803 in 2023.
An improvement in global financial markets saw an improvement in value of investments, which increased from £103,874 in 2023 to £110,976 in 2024. It is very pleasing to see these continue to exceed cost.
Reserves Policy
It is the Trustees’ Policy to hold reserves of approximately three months expenditure including
designated funds.
At the year end, the congregation held unrestricted funds of £128,542, of which, £39,468 been designated for the Special Reserve Fund, which is for unforeseen emergencies and building projects, a Roof Fund of £32,755 and a Mission Fund of £10,000. The congregation also had restricted funds of £5,177 in locally held funds, which have been held for the purposes detailed in Note 2 of the Accounts.
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The rwnlxrs the Klrk Sesskn mist ePe frfwKlal 5lateJts gve sufflclent deta'l to alle an apttlon of the tranSon% of the clrth thring the finanaal year. Tre crntes d the (k Sesskn are rwMiaNe wopu aCc(nting rec(Yts vthich, ¢ requ& Iiyjst rdect the finaKJal of the Chwth at tlme. TIMS be &)ne to Ire that the finanoal statunents comFAy vAlh the Ctsille5 ¥KI Trth Investment (QUand) Act 2CQ5. the tharllles AccNnts RUlaUry 2C(6 (a5 Mnended) and the Regulaljcns Ant Cegaonal F{Than atrrfo¥ul lry the Gw•eral Assantdy of tr Churth knlJarMI In 27. Therf 2fe also rtsF0[b1e ts s*guarding the assets of the Chwth and must lake rea9StepS for the rfor detection of fr0 and other irregularitles. Awo%ed on behalf of the Kh selOn.. io
Bellie And Speymouth Parish Church of Scotland SC005310
Independent Examiner's Report to the Trustees of Bellie And Speymouth Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 12 to 17.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the tenns of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended).
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 examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting 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 accounts, and seeks explanations from the trustees concerning 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 accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Bellie And Speymouth Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2024
| Receipts Note Donations 3 Legacies Activities for Generating Funds Bank and Deposit Interest Investment income Use of premises Other Receipts Income received by Church Organisations Miscellaneous Income Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Other payments Total Payments Transfers Surplus/(Deficit) of receipts over payments before transfers Surplus/(Deficit) of receipts over payments for the year |
Unrestricted Funds 2024 £ 58,353 68,304 7,604 898 1,208 136,367 2,840 2,059 - 25 141,291 500 57,674 100 - 58,274 83,017 575 83,592 |
Restricted Funds 2024 £ 40 - 955 - 519 1,514 - - 3,402 - 4,916 - 5,877 - - 5,877 (961) (575) (1,536) |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 58,393 68,304 8,559 898 1,727 137,881 2,840 2,059 3,402 25 146,207 500 63,551 100 - 64,151 82,056 - 82,056 |
Total 2023 £ 56,930 5,000 7,111 252 1,285 |
|---|---|---|---|---|---|
| 70,578 2,231 1,256 6,843 1,770 |
|||||
| 82,678 | |||||
| - 65,775 100 10,000 |
|||||
| 75,875 | |||||
| 6,803 - |
|||||
| 6,803 |
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An Pundo T)tal 2023 2024 20 2•24 •t• eank & depjyt b¥ant trwjhtfcryard 41,950 0.713 SI,f3 Movement in year: Sur4usllLkfioO ofrecpts ovw theyear 83,592 (1,536} 81056 6*03 Bank &deKst Wa 128,542 5.177 133.719 Investments {cL& £85,738) Iry1976 lo,) 110.976 103,874 The accounts were aTrpte£ by the rk Session on 4 MaTth 2025. on behalf of tt)e se5sion'. 13
Bellie And Speymouth Parish Church of Scotland Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
During the year,
received £2,870 for providing her services as a church organist during the year. This amount is
the gross figure before deduction of tax.
Manse telephone and broadband costs totalled £391. In addition, the congregation is also responsible for settling the Council Tax liability for the Manse and the amount paid during the year was £1,001.
received £320 in respect of travel expenses incurred before he demitted office on 31 December 2023.
received £155 in respect of travelling expenses as Interim Moderator.
relocation expenses of £3,174 were reimbursed and he also received £115 in respect of ministerial travelling
expenses.
A leaving gift for was paid by a collection from members of the congregation.
also received gifts at
induction service at a total cost of £332.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
There are no other charities or trusts under the control of some or all of the congregation's charity trustees.
2. Movements in Funds
| Unrestricted funds General Fund Special Reserve Fund Roof Fund Mission Fund Restricted funds Flower Fund Organ Fund Summer Worship Fund Young Church Fund Bellie Babes Fund Guild Fund Bellie Scottish Country Dance Class Fund Take Note Fund Knitting Group Fund Total funds |
At 1 Jan 2024 £ 32,746 10,000 2,204 - 44,950 437 211 - 935 1,369 2,189 1,117 299 156 6,713 51,663 |
Receipts £ 71,272 29,468 30,551 10,000 141,291 40 519 955 234 664 1,154 1,202 - 148 4,916 146,207 |
Payments £ 58,274 - - - 58,274 75 - 1,000 782 1,212 1,742 611 299 156 5,877 64,151 |
Transfers £ 575 - - - 575 - - 45 500 (200) (300) (480) - (140) (575) - |
At 31 Dec 2024 £ 46,319 39,468 32,755 10,000 |
|---|---|---|---|---|---|
| 128,542 | |||||
| 402 730 - 887 621 1,301 1,228 - 8 |
|||||
| 5,177 | |||||
| 133,719 |
Purposes of Designated Funds
General Fund: This fund is for the every day running of the church, minister's expenses, heating, lighting, cleaning, insurance etc. Special Reserve Fund: This fund is for unexpected expenditure and building projects.
Roof Fund: This fund is for the replacement of the roof in Bellie Church. Mission Fund: This fund is for supporting the cost of mission projects.
Purposes of Restricted Funds
Flower Fund: This fund is for the purchase of flowers for the church buildings. Organ Fund: This fund is for the upkeep of the organs and musical instruments, their future replacement and training organists. Summer Worship Fund: This fund was used for the fundraising and expenditure for the costs of a Summer Worship service in 2024. It closed by the year end.
Young Church Fund: This fund is for the every day running of the young church groups. A separate bank account, controlled by the Young Church leaders, is used for this fund.
Bellie Babes Fund: This fund is for the every day running of the Bellie Babes group. The group uses the Young Church bank account, but maintains separate accounts.
Guild Fund: This fund is for the day-to-day running of the Bellie and Speymouth Guild. A separate bank account, controlled by the Guild committee, is used for this fund.
Bellie Scottish Country Dance Class Fund: This fund is for the day-to-day running of the Bellie Scottish County Dance Class. A separate bank account, controlled by the Bellie Scottish Country Dance Class committee, is used for this fund.
Take Note Fund: This fund was for the day-to-day running of the Take Note group for primary school age children. A separate bank account controlled by the Take Note committee (which closed during the year), was used for this fund.
Knitting Group Fund: This fund is for the day-to-day running of the Knitting Group. The group does not currently hold a bank account and a cash balance is held by the Knitting Group committee.
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Bellie And Speymouth Parish Church of Scotland Notes to the Accounts
| 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Pentecost/Thanksgiving Offerings Other Offerings, Donations etc 4. Analysis of Payments Costs of generating funds Fundraising costs Charitable activities Ministries & Mission allocation Presbytery dues Ministerial travel expenses Manse telephone and broadband Pulpit supply Organist salary Organ supply Fabric maintenance - Churches and Halls Gas - Bellie Church and Hall Electricity - Churches and Halls Insurance - Churches, Manse and Halls Office Telephone and Broadband Cleaning materials External cleaners Fabric maintenance - Manse Council Tax Manse Printing Stationery/Copier paper Fire Extinguishers/Clock service Computer equipment and software Life and Work Expenditure Mission and Discipleship Team expenses Eco Team expenses Website and multimedia expenses Kitchen supplies CCI Copy Licence renewal Vacancy expenses Replacement of church microphones Miscellaneous expenditure Young Church expenditure Bellie Babes expenditure Guild expenditure Bellie Scottish Country Dance Class expenditure Take Note expenditure Knitting Group expenditure Traidcraft expenditure Governance costs Gift to Independent Examiner Other payments Purchase of Investments |
Unrestricted Funds 2024 £ 5,211 32,008 10,241 8,376 2,177 340 58,353 Unrestricted Funds 2024 £ 500 500 13,850 1,766 591 391 3,444 2,870 500 5,957 1,352 2,228 5,028 393 39 1,362 2,765 1,001 1,734 44 568 336 336 1,667 50 - 11 605 3,664 4,841 281 - - - - - - - 57,674 100 100 - ~~-~~ |
Restricted Funds 2024 £ - - - - - 40 40 Restricted Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,075 782 1,212 1,742 611 299 156 - 5,877 - - - ~~-~~ |
Endowment Funds 2024 £ - - - - - - - Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~~-~~ |
Total 2024 £ 5,211 32,008 10,241 8,376 2,177 380 58,393 Total 2024 £ 500 500 13,850 1,766 591 391 3,444 2,870 500 5,957 1,352 2,228 5,028 393 39 1,362 2,765 1,001 1,734 44 568 336 336 1,667 50 - 11 605 3,664 4,841 1,356 782 1,212 1,742 611 299 156 - 63,551 100 100 - ~~-~~ |
Total 2023 £ 5,495 32,073 10,177 7,587 1,308 290 |
|---|---|---|---|---|---|
| 56,930 | |||||
| Total 2023 £ - |
|||||
| - | |||||
| 25,203 964 720 573 566 2,727 450 12,373 1,094 1,796 4,623 434 218 527 843 3,014 1,317 7 630 213 462 1,431 - 29 126 667 - - 378 989 495 950 843 - - 1,113 |
|||||
| 65,775 | |||||
| 100 | |||||
| 100 | |||||
| 10,000 |
|||||
| ~~10,000~~ |
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Bellie And Speymouth Parish Church of Scotland Notes to the Accounts
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's 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 £31,642 and maximum stipend (in the fifth and subsequent years) was £38,884.
| 6. Collections for Third Parties Christian Aid Cross Reach Shelter Social Bite 7. Investments Unrestricted Funds Church of Scotland Investors Trust - Growth Fund: General purposes Cost Market value at 31 December Church of Scotland Investors Trust - Deposit Fund: Roof Fund Cost Market value at 31 December Church of Scotland Investors Trust - Growth Fund: Special Reserve Fund Cost Market value at 31 December Total Unrestricted Funds Cost Market value at 31 December Restricted Funds Church of Scotland Investors Trust - Deposit Fund: Organ Fund Cost Market value at 31 December Total Restricted Funds Cost Market value at 31 December |
2024 £ 1,083 477 - 1,747 3,307 2024 £ 9,825 14,215 40,000 43,887 25,913 42,874 75,738 100,976 10,000 10,000 10,000 10,000 |
2023 £ 956 - 107 1,901 |
|---|---|---|
| 2,964 | ||
| 2023 £ 9,825 |
||
| 12,989 | ||
| 40,000 | ||
| 41,707 | ||
| 25,913 | ||
| 39,178 | ||
| 75,738 | ||
| 93,874 | ||
| 10,000 | ||
| 10,000 | ||
| 10,000 | ||
| 10,000 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
| 2024 £ CONSOLIDATED FABRIC FUND Credit Balances held at 31 December at cost 9,543 Market Value of Balances at 31 December 13,972 REVENUE ACCOUNT 2024 £ Opening Balance 379 Interest 189 Dividends 340 Less: administration costs (33) Less: extracted for local purposes - Balance at 31 December 875 BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES |
2023 £ 9,543 |
|---|---|
| 13,312 | |
| 2023 £ - 5 374 - |
|
| 379 |
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