Bellle and Speymouth Parish Church of Scotland Congregational Accounts YEAR ENDED 31 DECEMBER 2025 Congregation No: 352059 Charity No: SC005310
Bellie and Speymouth Parish Church of Scotland BELUE AND SPEYMOUTH PARISH CHURCH OF SCOTLAND Annual Report 2025 Reference and Administrative Information Charity Name: Bellle And Speymouth Parish Church of Scotland Charity Registration Number: SC005310 congregaon Number: Reference 352059 Contsrt Address: Mrs Ellzabeth Rennie 10 Lennox Crescent Fochabers Moray IV32 7ES Trustees (members Session): Rev Eduard Enslin, H Archibald, A Bowie, D Brown, E Brown, Klrk I Brownlee, C Campbell, A Clark, C Fettes, J Jones (until 16.09.25 Sabbatical), I MacLeod, J Mcconnachie, M McInnes, M Park, A Paterson, A Raffan (until 16,09.25 Sabbatical), E Rennie, S Steel. of the Minister: Rev Eduard Enslin (from 26 September 2024) Session Clerk: Mrs Elizabeth Rennie Church Treasurer: Mr Christopher Campbell Independent Examiner: Anne A Laing CA Lavona Calcots Elgin V30 8NB Bankers: Bank of Scotland 90 High Street Elgin Moray IV30 IBJ
Bel out h rchofs m Leaders Te Mlnlster: Rev Eduard Enslin (from 26 September 2024) Session Clerk., Mrs Elizabeth Rennle Deputy Session Clerk: Mrs Ann Bowie Churth Treasurer: Mr Christopher Campbell ECO Team Leader: Mrs Avril Clark Finance Team Leader.. Mr Chrlstopher Campbell Mission and Discipleship Team Leader: Mr John Mcconnachie Safeguarding Team Leader: Mrs Ann Bowie Pastoral Team Leader: Rev Eduard Enslln Propety Team Leader: Mrs Sandra Steel Worship Team Leader: Rev Eduard Enslln Young Church Team Leader: Mrs Alison Paterson rk News Editor: Miss Margaret King Presbytery Elder.. Mrs Margaret Mclnnes Disability OfFicer'. Mr John Mcconnachie Dats Protection Officer: Mr John Mcconnachle Food Hygiene Coordlnator.. Mrs Sybil Stuart Safeguarding Coordinator: Mrs Ann Bowie
' Annual Re cembe cture Gover Governlng Document The Church is administered in accordance with the terms of the Deed of Constitution (Unitsry Form). Recruitment and Appolntment of Trustees Members of the Kirk Session are the charity trust&s. The rk 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, Mrs M Park is currendy employed on a part-time basis as Organist and receives remuneration for her services. nisa tructur The Klrk Session, which meets five times a year for ordinary business and at other times as necessaryi is responsible for spiritual and temporal affairs withln the thurch. Certain respon51bllltles are delegated to the FInan Team and the Propety Team as appropriate. Ob"ective Activities The Church of Scotland Is Trinitsrian in dortrine, Reformed in tradition and Presbyterian in polity. It exists to glorlfy 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 Churche5 in various ecumenical bodies in Scotland and beyond.
Achiev ments and Pe Under the dlrectlon of the Kirk Session, there are eight reporting teams., ECO to assist the congregation to make the link beeen envlronmentsl issues and our Christian faith to exerase an overview of all financial matters and advise the Klrk Session on all Stewardship matters to encourage the congregation to reach out in mission locally, nationally, and internationally to ensure that all members of the congregation wlth pastoral needs are Identified and nurtured to be responsible for the repalr and Maintenan of the church buildlngs and the Manse To comply with the Church of Scotland Safeguarding policy ensurlng all those engaged in 'regulated work, within the Church are members of the PVG scheme. 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 Flnan Mission and Discipleship Pastoral Propety Safeguarding Worship The Minister has oversight of all aspects of worship, sacraments, and chaplalncy work. The Minister also retains responsibility for pastordl work as well as adult education, prayer, and study programmes. ECO Team The Team started off the year by ralsing awareness about the Blg Garden Birdwatch and tried to encourage the congregation to take part. In May there was a Nature walk, with a picnic at Craigellachie followed by a walk along the old railway line to Aberlour. There was a short stop for a break before walking back to the cars. Fortunately, the weather was fine. The Team supported Transform Trade this year by collecting orders for Christmas cards and distributing them. The flnal activity was hosting two 'Craftemoons' to help ralse money at the December 'Craft and a Cuppa, morning event for the Malawi trip, Some crafts were taken over to Milnescroft for further sales. Finance Team The Finan Team Is responsible for all mutine accounting, payroll, and banking matters, submits Gift Aid claims to HM Revenue and Customs and advises the Kirk Sesslon on Stewardship matters. The work of the team Is shown In the Financial Review below.
Mission and Discipleship (MAD) Team 2025 proved to be an exciting and busy year for the MAD Team. A large part of the focus was on ralsing funds for the Mission to Malawi in 2026, Events to raise the funds began in earnest in the second half of the year and as a result over £5,000 was raised by the end of the year. Support In donations of money, donations for events, donatlons of time and effort by groups and individuals and not least, donations of prayer is both outstandlng and humbllng. In addition to the 'special' events for the Malawi Mission, the Cozy Cafe, Kids, Cafe, Men's Breakfasts have also contrlbuted to the 'Malawi Fund, and other charitable causes. As well as all these, the monthly Messy Church continued to serve God's mission in the communlty Wlth kids from babes in arms to 'over 80s' enjoying these Sunday afternoons. The Church famlly Is blessed by all who take part or seNe in these activities. WednesdayPrayer Group andpyjama Prayers Over 2025, the group lost two members - one enjoying her 'prepared place, in Heaven and one the safety of Speyside Care Home, Aberlour. The group thanks God for others joining and the 'Pyjama Group, now havlng grown to more than fifty members all reIving the emailed Devotion/ Prayer News week by week. Wednesday Prayer Group of five to ten folks contlnued to meet in the Session Room at 8am every week except for weather and Christmas breaks, As ever, there is no shortage of prayer'fuel, and thanks are given to God for allowing these folks to be his co-workers in this important task. The'Pyiama Group, urge every church member to use the privilege of prayer and welcome any who would like the help of PPG. Bellie Scottssh Country Dancing The Class have enjoyed another year of danclng. The group met on Wednesday evenings from September until April and kept the traditlon of Scottish Country Dancing going. The numbers have remained steady with usually or three sets dancing under the guidance of Dianna Baillle. The class members enjoy the old danTrs, some of which were written hundreds of years ago, but always learning some new dances, written more recently. The evening begins with a few words of prayer, giving thanks for being able to meet in Bellie Church Hall and share friendship and fellowship. During the Summer month5 several members of the Class enjoy visiting neighbouring dance groups for social dance evenings. Knitting Group This very active Knitting Group meet In the Session Room on the first Wednesday of every month. There can be up to nine knitterslcrocheters In attendance, all of whom have various projects on the go. Members enjoy a good blether and a welcome cup of tea. Anyone is free to come along, and the members will quite happily teach people to knit or crochet as well as helping wlth any projects or queries. Part of the group's mission Is to donate items to charlties, and these Include supporting 'Step by Step,, 'Fochaber5 Food Stop,, Neo-Natal Unit in Aberdeen, Dr Gray's Hospitsl Geriatric Uni¢ people in the community who may appreciate knitted items and referred by Karen Delaney (CLD), also Ukraine appeal, Group members make an offering each month and at the end of the year, this is given as donations with half going to Bellie and Speymouth Church and half to this year's chosen charity, 'Fochabers Food Stop,. This year each recelved £75.00.
Property Team The Property Team oversees the general Maintenan of all Church buildings at Bellie and Speymouth including the Manse. It was a busy year and works carried out during 2025 included installatlon of new double glazed window units in Bellie Church Hall and some remedial maintenance associated with these works. The hallway from front door to hall entrance was repainted. The Church Clock was changed from manual winding to an automated elettrical System, with a view to future proofing it's malntenance. The repairs to the front windows of the Church were repaired and repainted. Outdoor work was undertaken In the garden at Bellie to remove the large leylandii which was encroaching on the access pathway close to the Church Hall emergency exits. Following the closure of Speymouth Church on 25th August 2024, the Propety Team Leader followed guidan and instruction from General Trustees to prepare the Church for being sold. Ecdesiastical items were either moved to Bellie Church or removed and disposed of - in line wlth guidance. The sale of the Church concluded in Summer 2025 following significant interest from potential buyers wlth Property Team members managing viewings of the Property. During 2025, Property Team members and church family volunteers used their skills to undertake many of the tssks. Safeguarding Team Bellie and Speymouth Church continues to comply with Safeguarding procedures. In October 2024, as instrutted by Church of Scotland Safeguarding Servlce, a 'dats cleanse, wa5 undertaken to implement the Safeguarding Data Cleanse Project. This was essential in ensuring Safeguarding records remain accurate, up-to-date and compliant with Disclosure (Scotland) Act 2020 ahead of its enforcement in April 2025. Only Indlvlduals actively performing "regulated work" are on register, for example- Young Church Leaders and Extra Pastoral Care Visitors. For the purpow 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. All elde are Ilsted on the Trustees register. Worship Team The Worship Tearn has continued to support and enrich the worshipping life of the congregation throughout the past year. In addition to regular Sunday worshipi the team has helped facilitate a monthly Servi at Milnescroft Assisted Housingi ensuring residents remain connected to the wider church community. The team has also been closely involved in welcoming Milne's Primary School, both through classroom visits to the church to explore Christianity and by hosting school assemblies for Easter, Summer, and Christma5. Significant support was given to the minister in preparing and leadlng Holy Week reflective SeNiS and the Christmas programme of worship. The Worship Team's commitment, flexibility, and collaborative spirit have been greatly valued and remain ntral to the splrltual Ilfe of the congregation.
Young Church Team The presen of the youngsters continues to bless Family Worship Services. The Interactlon beleen Rev Eddie and his 'young friends, encourages joyful intergenerational participation. Durlng group sessions, the children are nurtured in God's word through relevant, engaging attlvitles. When the children remain in Church during School holldays, simple table-top activities are provided. In addition to a family fun Ceramics session, on-going acts of kindness included gifting Mothering Day posies and continued provision of financial and prayerful support for Faith. Unearthing the Millennlum Time Capsule was a new experience and plans are in place for contrlbuting to the next one. Bellie Babes Numbers of childn attending continued to be around Ienty-five to thlrty-trNo with carers. The feedback recelved is positive In that a 'listening earf is offered as well as holding babies, doing crafts with older toddlers and playing with youn9er ones. The session always ends with songs, including simple Christian songs. The team continue to ensure the environment is clean and safe for all. A successful Christmas Paty brought a great end to the year. Thanks to the whole team, including Marjorie and Joy for preparing many Christian themed crafts. Thanks are extended to George Borthwick for attending as the special Christmas Visitor. Thanks to the Rev Enslin for creating a lovely Christmas Prayer Card which was distributed to all families. Bellie Babes donated £100 to the Church funds for use of hall and facilities. The donations contlnue to be generous. A small group of volunteers set up the hall on Thursday evenings to help ease preparation time on Friday mornings. The group look forward to fulfilling 2026 and hope to organise a trip to Byres Farm in the Spring. 1st Fochabers Guides 1st Fochabers Guides had a fun and successful 2025. Throughout the year the Guides completed skill builders, badges and meeting activities, including outdoor cooklng nights, building dens in the woods and learning the art of pyrography. Two Guides achieved thelr Guide Silver Award. The flrst Fochabers Guides to reach this milestone. Four Guides achieved their bronze award. Adventures out with meeting nights Included, the annual pantomime trip and, earller in the year, six girls attended Moray GG County Camp, five of whom were first time campersl They all had an amazing time and learned gat new camping skills. In April, the Leader and four Guides joined wlth Buckle Guides to take part In the first overseas trip of Fochabers Guides, travelling to Amsterdam to tske part in a large-scale adventure game, meeting up with lots of other Guides along the way. The group have continued to engage with the local community by supporting Fochabers Gala Day, litter plcking and attending Remembrance Day memorial seN1. In August, of the Guides moved up to the next level of Guiding to become the first Rangers in Fochabers. This new Rangers Unit meets alongside the Guides. Girls across the communlty can now be part of Girl Guiding as Rainbows, Brownies, Guides and Rangers.
Td Fochabers Bmwnies 2nd Fochabers Brownies had an exciting 2025 kicking off with their 30th birthday lebrationS. It was a delight to welcome current and past members to the'get together, sharing memories, stories and of cour* cake! The group enjoyed lots of excltlng trips and outdoor adventures including Panto, litter pid(, Pack holiday in Fyvie, sleep over at Bellie Church and helping at Fochabers Gala. The Brownies learnt about the stsrs, made haggis monsters, celebrated Thinking Dayi made gifts, laughed with friends, supported Fochabers Food Stop and had a lot of fun. Over I0 hundred and IMenty badges were awarded, six girls moved up to Guides and three made their promise. In addition, four gold, six silver and eight bronze awards were awarded. A busy year - with more adventures planned for 2026, Bellle and Speymouth Gulld The Guild began a three-year theme -'Let's Build a House, in 2024, with this second year's theme being'Living Stones,. When planning the programrne, the intention is to keep as much as possible to the theme and invite speakers who tie in with this theme. The group had around Ienty to enty-fIVe members attending. Talks have included visltors from 'Boyndie Trust,, 'Living Water Adopt-A-Child' as well as joining Moray Guilds Together Big Sing in December. 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, tske place in different locations. Financially the group is in a good position being able to commit funds to both second Bellie and Speymouth Church and to groups, both home and abroad through Guild Projects. Ministry- Rev EEnslin s Annual Report Introduction This past year has been one of deep listening, steady presence, and shared discernment. It has been a year of getting to know one another more fvlly - learning storie5, honouring histories, holding grief, and celebrating moments of joy, In many wayst it has been less about dramatic change and more about rooting: rooting ourselves more deeply in God, in this place, and in one another. As minister, I have been continually reminded that the work of the church is not carried by one person, but by a community of people who show up faithfully, often quietly, and with great generosity of spirit. What follows is therefore not a record of "my work," but a reflection on the life and work of this congregation over the past year, and the privllege it has been to share in it. Worship and the Spiritual Life of the Congregation Worship has remalned at the heart of our shared life. Throughout the year, we have gathered Sunday by Sunday to pray, to Ilsten to Scrlpture, to singi and lo bring before God both our gratitude and our concerns. En a world that often feels oveNhelming and unsettled, these moments of gathering have been important anchors. Alongside regular Sunday worshipi the rhythm of the church year has been marked through seNices for Advent, Christmas, Lent, Easter, and Remembrance. These seasons contlnue to offer opportunities to tell the story of faith in ways that are honest, assIble, and rooted in the realities of people's lives.
Particular care has been tsken to ensure that worship remains welcoming and Intergenerational. Messy Church, Young Church, and all-age elements within services have helped create spaces where children and families are not merely accommodated, but genuinely included. The Gathering for young families has continued to grow as a place of connectlon, worship, conversatlon, and mutual support, recognising the particular pressures and joys of family life at this stage. Across all of thls, the aim has been simple but intentional: that worship should be a place here people can come as they are, encounter the love of God, and feel that they belong. Pastoral Care and Presence Much of the most significant work of mlnistry tskes place away from public view. Over the past year, pastoral care has been a central and often demanding part of congregational life. This has included walking alongside individuals and families through times of illness, bereavement, anxiety, and transition, as well as sharfng moments of celebration and thanksgiving. The number of funerals conducted durlng the year reflects both the age profile of our community and the trust placed in the church at times of loss. Each funeral represents not a statistic, but a story, a family, and a sacred responsibility. It continues to be a profound privilege to stand with people at these moments and to proclaim hope in the midst of grief. Pastoral care has also included hospitsl vi51ts, home visits, and many conversations that happen informally in passingi over a cup of tea, or after a servi. I am grateful to the elders and others within the congregation who quietly and faithfully share in thls mlnlstry of care, often knowing when to step forward and when simply to listen. Community Engagement and Outreach One of the great strengths of Bellie and Speymouth Parish Church is the way in which It is woven into the life of the wider communlty, Over the past year, the church has continued to be present beyond its wa115 through a variety of artivities and partnerships. Our ongoing relationships wlth local schools have been a particular joy, through assemblies, visits, and shared events. These moments not only Introduce young people to the church, but also help them engage with stories of faith, kindness, and hope in ways that are appropriate and incluslve. Events suth as Messy Church, Cosy Café, and community service5 have continued to provide polnts of connection for people who may not otherwise cross the threshold of the church. Ecumenical cooperatlon including shared services and local events has also been an important expression of unity, reminding us that we are part of something larger than ourselves. Throughout the year, the church has sought to be known not slmply as a pla where things happen, but as a Presen that cares, listens, and responds.
Leadershipi Governance, and Shared Ministry Behind the visible life of the congregation lies a great deal of careful and faithful work. The Kirk Sesslon and its committee5 have met regularly to oversee the spiritual and practical life of the church, often dealing with complex matters with patience and integrity. l am deeply grateful to the elders, offlce-bearers, volunteers, and staff who give their time and energy so freely. From worship preparation to propety matters, from finance to safeguardingi much of this work happens quietly and without fanfare, yet It Is essential to the health and wellbelng of the congregation. Beyond the parish, I have also been involved in Presbytery work and wider Church of Scotland responslbilities. While this inevitably tskes time and energy, it also offers opportunitie5 to bring learnlng and perspective back into congregational life, and to ensure that our local experlence is connected to the wider church. Challenges and Realities It would not be honest to speak about the past year without acknowledging its challenges. Llke many congregations, we are navigating changing pattems of church involvemen¢ flnanclal pressures, and the Impact of wider social and politlcal Unrtainty. Fatigue both personal and communal is a real and understandable experience. These realltles are not signs of failure, but reflections of the context in which we are called to be the church today. Part of faithful ministry is learning to recognise our limits, to support one another, and to trust that God is at work even when progress feels slow or UnrtaIn. Looking Ahead As we look towards the coming year, my hope Is not that we simply do more, but that we continue to deepen what we are already doing. That we nurture relationship5, SUPPOrt farnllies, care well for one another, and remain attentive to where the Spirit may be leading. There is no single blueprint for the future of the church, but there is a shared calling to faithfulne55, compassion, and hope, If we continue to walk together, to listen well, and to trust God with what we cannot control, I believe we will be given what we need forthe journey ahead. Conclusion It remains a genuine privilege to serve as minister of Bellie and Speymouth Parlsh Church. I am thankful for the welcome extended to me and my family, for the trust placed in me, and for the many ways in whlch thls congregation embodie5 grace, resilience, and care. My prayer is that we may continue to be a people bound together not by uniformity, but by love- the love of God who calls us, holds us, and sends us out to serve. io
Financial Review The principal source of income continues to be regular offerings in the form of Gift Aid donations, Freewlll Offering donations and Open Plate donauons. Donations via bank transfer are encouraged and the congregation installed Imo card machines during the year to enable donations via credit and debit cards. Gift Aid donations continue to represent the majorlty of total donations, with a modest increase In 2025 from £32,008 to £33,531. Totsl donations Increased from £58,353 to £63,901. The tax recovered under the Glft Aid scheme in the from HM Revenue and Customs on donations to the General Fund increased from £10,241 to £12,260. Tax recoveries received at 31 December 2025 reflected all Gift Aid donations and donatlons eligible under the Gift Aid Small Donauon Scheme up to October 2025. Expenditure in the General Fund increased from £58,274 to £74,079 in 2025. This reflected the fact that a minister was in post for the full finanaal year. In 2025, the congregation drew £918 from its revenue account within the Consolidated Fabric Fund (see Appendix), which can only be used for fundlng qualifying fabric expenditure. The capital account of the Consolidated Fabric Fund held on behalf of the congregation increased by the net proceeds of £93,607 from the sale of Speymouth Church. This is after the deduction of the legal and professional fees on the sale and the 15 % levy to the Central Fabric Fund. The overall financial performance for 2025 was a reduttion of funds held locally, with a defidt on unrestricted funds of £41,802 and a deflclt on restricted funds of £841. This compares with an overall surplus of £82,056 in 2024. However, this induded the purchase of investments with the Church of Scotland Investors Trust costing £32,750 in the Roof Fund and costing £1,700 in the Organ Fund and anttcipated propety expenditure in the Special Reserve Fund. An improvement in global financlal markets saw an Improvement in value of investments, which increased from £110,976 in 2024 to £152,830 in 2025. It is very pleasing to see these continue to exed cost. Reserves Policy It Is the Trustees, Pollcy to hold reserves of approximately three months expenditure includlng designated funds. At the year end, the congregation held unrestricted funds of £86,740, of which £19,192 been designated for the Special ReseNe Fund for unforeseen emergencies and building projects, £384 designated for the Roof Fund and £18,416 designated for the Mission Fund. The congregation also had restricted funds of £4,336 in locally held ftjnds, which have been held for the purposes detailed in Note 2 of the Accounts.
Ststement of Trustees, Responsiblllties The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transacbons of the Church during the financial year. The members of the Klrk Session are responsible for keeping proper accounting records which, on reques¢ must reftect the financial position of the Church at that time, This must be done to ensu that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotjand) Regulations 2006 las amended) and the Regulations Anent Congregational Finance approved by the General A55embly of the Church of Scovand in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection OF fraud and other irregularities. Approved on behalf of the Kirk Session: Rev Eduard Enslin Minister Mrs Elizabeth Rennle Session Clerk 17 February 2026 12
Bellie And Speymouth Parish Church of Scotland SC005310 Inde endent Examiner's Re Church of Scotland ort to the Trustees of Bellie And S mouth Parish I r¢port on the accounts of the charity for the year ended 31 Decejnber 2025 which are set out on pages 14 to 19. Respective responslbullles of trustee5 and ex8tDiner The oharity's trllstees are responsible for th¢ preparation of the accounts in accordance with the terms of the Charities at]d Tn]stee Investtnent (Scotland) 2a05 Act and th¢ Charitie5 Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit Tequirement of Regulatson 10(1) (d} of the Accounts Regulation5 does not apply. It is my I'¢sponsibility to examine the accounts as required under section 44(1} (c) of the Act and 10 State whether particular matters have come to my attention. Basis of independeDt examiner's statement My exaroination is ¢arri¢d out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An ¢xa]nination includes a review of the accounting records kept by the charity and a comparison of tbe hceounis presented with those records. It also includes consideration of any unusual Itlls or disclosures in the accollnts, aThd seeks explanations from th¢ tTUStees concerning any such inatters. The procedures undertaken do not provide all the evidence that would be required in an audit, #nd Consequently I do not express an audit opinion on the accounts. Independent examiner's statement In the course of my exaininalion, no matter has come to my attention which gives me reasonable cause to believe that in any inateri&l respect tILe requirements.. tr> keep accounting records in acoordanee with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulotions. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations hav¢ not been mel or to whi¢h, in my opinion, attention should be drawn in order tr> en&ble a proper undeiElpnding of the ac¢ounts to be reached. A, fvuj Date.. 30 LOLG Name: Anne A. Laing CA Professional Qualification.. Meinber of tli¢ Institute of Chered Accouiitaiits of Scotland Address.. Lavona, Calcots, ELGtN tv30 8NB 13
Bellie And mouth Parish Church f Scotlan Recei ts and Pa ments A nt Year ende 31 Decem er2 Unrestritted Funds 2025 Regtrfcted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 Note Datr Leoacles Athvlttes for Generafjng FUlS Pank and DeIt Interest Invethent kncome 63,901 2,000 13,065 1,325 1,225 Bl,516 2,292 1,673 40 63,941 2,OOD 13,065 1,325 1,709 82,040 2,292 1,673 3,337 2,554 918 9214 58,393 68,304 8,559 484 524 137,881 2,840 2,059 3,402 25 Use ofpranlses Other ReIpts Income receed by Church Organlsafjor MIlIaneouS Income ecelpts Irom Genal Trustees 3,337 1,000 1,554 918 146,207 Costs of generatlng funds Charitable activities Governance costs Other payments 211 97,009 l(KJ 32,750 211 100,696 loo 34,450 500 63,551 ILKJ 3,687 1,700 130,070 5,387 135,457 64,151 Surplusl(Deflclt) of reipts over payments before transfers {42,1171 1526) {42,643) 82,056 Transfers 315 {3151 Surplusl{Deficit) of receipts over payments ft*r the year {41,802) (841) (42,643) 82,056 14
Unrestrlcitd Reici•d Endowmont Funds FuThds 2015 2025 Totsl 2025 To1 2024 2025 8• & LbJkKes 128,541 S.A77 133.719 SL,663 Movernent In year: 10th7tJrFIl ol rEQlkS kVrtnt5 Icf ts)Yar I412} {e411 142,64Jl 2,056 133 719 last É120,188) J41130 152.830 110976 The ttnts wue the rk Ses•n on 17 FebTUOry 2026. For and on LEhalf of ¥J Sesgon: Ses51on Clerf( Treasurer r5
Bellie And mouth Notes to the Accounts ish tlan l. Trustee Remuneration and Related Party Transactlons During the year, M Park r1Ved £2,639 for provldlng her service5 as a church organlst during the year. Thls amount Is the 9r05s flgure befoR dedtIc of tsx. Rev E Enslln reIVed £1,417 in respect of minlsterlal travelllng expenses. Manse telephone and broadband costs tr)talled £340. In add10, the congregatlon Is a150 responslble ft)r settllng the Councll Tax liabillty and garden waste charges for the Manse and the amount pald durlng the year was £3,577. No trustee or a person related to a trust had any personal Interest In any contrart or transaction entered Into by the charity durlng the year, There are no other charltle5 or trusts under the control of some or all of the o)ngregatlon's tharfty trustees. 2. Movements in Funds Atljan 2025 At 31 Dec 2025 Rocelpts Payrnents Transfers Unrestricted funds Geral Fund Sp137 Reserve Fu Rwf Fund Mlssknn Fu 46,319 39,46B 32,755 76,193 1,261 379 LO,120 74,079 21,537 32,750 315 48,748 19,192 384 18,416 86.740 128,542 130 070 315 Restricted funds Flow Fund Organ Fund Young Church Fund Bellle Babes FuThJ Gulld Fund Bellle Scottish CiyJnty Dar Class FUTh Knlitlng Group Fund 402 730 40 1,484 490 345 1,240 I,iii 151 4,861 442 514 1,700 1,179 391 1,337 705 500 621 1,301 1,228 575 1,004 1,094 {2001 1540} 75 315 5,177 5,387 Total funds 133,719 92,814 135,457 Pur General Fund.. This fund Is for the every day runnlng of the church, rnlnlster's exFen585, heatlngtr lightlngi ckanlThJi insurance etc. Speclal Reserve Fund.. Thls fund 15 for unexpected expendlture and bullding projects. Roof Fund.. Th1% fund Is for the replacnt of the roof In Bellle Church. Mlssion Fund.. This fund Is for supp)ng the cost of misslon projeLts. ur ose estrlct Flower Fund.. Thls fund Is for the purchase of flowers for the church bulldlngs. Organ Fund.. Thls fund is for the upkeep of the organs and rnu5ical Instruments, thelr future replacement and tralnlng organlsts. Young Church Fund.. This fund Is for the every day runnlng of the young church groups. A separate bank account, tontrolled ty the Young Church leaders, Is used for thls fund. Bellle Babes Fund.. Th15 fund Is for the every day Nnnlng of the Bellie Bal group. The group uses the Young Church bank accounL but maSntalns separate accounts Gulld Fund.. Thls fund Is for the day-tTrday runnlng of the Bellle and Speymouth Gulld. A separats bank account, controlled by the Gulld cotnmlttee, Is used for thls fund. Bellle Scotknsh Country Dan Class Fund.. Th15 fund is for the day-to-day runnSng of the Be111e Scottish County Dae Class. A separate bank account, controlLed by the 8ellle Scottlsh Country Dance CkH55 commlttee, is used for thls fund. Knithng Group Fund.. Thls fund Is for the day-to-day runnlng of the Knlttlng Group. The group ck)es not currentty hold a bank account and cash baLan Is held by the Knlttln9 Group comrniitee. Unre5tiicted Restrlcted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 3. Analysls of Donatlon$ WFO Sthme (non Gift A) Gift Ald Donaiknt Tax RectsvereLI on Gift Akj Oonatlons OrdSnary offer9$ {Open Plale} PenteCCllharthsgN4n9 Offerlnos other Offerings, OatIOnS etc 6,892 33,531 12,260 8,246 2,407 565 6,892 33,531 12,260 8,246 2,407 605 5,211 32,008 10,241 8,376 2,177 380 58,393 16 40 40
Bellie And S mouth Parish Church o Notes to the Accounts Unrestrlded Restrltted Funlls Fun0$ 2025 Endowment Funds Total Total 2024 2025 2025 2025 4. Analysi5 of Payments Costs of generatin9 funds FLdrais9 costs Qrd rnachlne tharges 115 96 211 lis 96 211 500 500 Charitable actlvltie5 National StipeNI Fund Pbytery d5 MlTrlsterlal travd expen Manse tektknwe and brOadbd Pulplt supply Organlst saL4ry Employerfs Natqonal InsUrae Organ swp Fathc [na1nantr- Churth and Halls Gas- Bdlle thurch and Hall Electricity- Church and Ha115 Inswance- Church. Manse and Halls Church Telephone and Broadband materfals External cleaners Fabrlc fflalnLenance- Manse Cthjncll Tax Manse prI"r0 stationerylCoer paper F*e Extingutsherslcknth servl Comwter UIpMent and soThare Llfe and W¢ Expenditure Mi551on and Discipk5hlp Team expem5es Eco Teatn e4Denses Worshlp Team expen CD webshte costs Kltchen supplles CCLI IlTrn renewal Vacancy expSeS RepL3cement of church mkrophone5 Mlscellaneous expendlture Makwl mlssbn costs YwTrJ Churth expendlture Bdlie Babes expenditure Gulld expenditure eellie So)tUsh Country Dan aass expendlture Take Note expendlture Knlttlng Gro expenditure 37,716 2,587 1,417 340 loo 2,639 45 325 25,738 1,840 2,843 4,287 365 12 2,467 2,021 3,577 1.365 122 417 827 172 2,379 loo 124 230 37,716 2,587 1,417 340 loo 2,639 45 325 25,738 L,B40 2,843 4,287 365 12 2,467 2,021 3,577 1,365 122 417 827 172 2,379 100 124 230 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 A,001 1,7Y 336 336 1,667 50 IL 605 3,664 4,841 J,326 1,048 1,048 358 1,548 358 1,548 1,179 391 1,337 705 1,179 391 1,337 705 782 1,212 1,742 611 299 156 63,5SL 75 75 ILh),696 97,009 Govemanca costs Gift to Independent Examln loo Itxi loo loo loo loo Other payments Purchase of Investments 32,750 1,700 5. Minister's Stipend All Church of Scotland congregatlon5 conirlbute to the Nafjonal Stipend Fund whlch bears the costs of all mlnlsters, stlpends and employels contrlbutlons for natlonal Insurance, pension and houslng and loan fund. Ministers, stlrknds are pald In accordan with the n3(al 5pend scale, whlch Is related to years of servlce. For the year under review, the mlnlmum sdpend was £32,433 and maxlmum stipend (In the fifth and subsequent years) was £39,856. 17
Bellie And S mouth Parish Church of Scotland N tes to the Accounts 2025 2024 6. Collectlons for Third Partles Aberlour Chlldcare Trust Moray Fresh Start Transform Trade Christlan Ald Cross Reach Social Bite 829 1,940 623 1,083 477 7. Investments 2025 2024 Unrestricted Funds Church of ScotlandInvestors Trust- GroM¢h Fund.. General purposes Cost Market value at 31 December Church ofScot13ndlnvestors Trust- DepasltFund.' Rwf Fund Market value at 31 December Church ofsc0tlandJnvesto Trust. Gmtrvth Rind.. Speclal Reserve Fund Cost Market value at 31 December rot81 UnrestrlctedFunds 108 488 Market value at 31 Dember 141 130 100 976 Restricted Funds Church olScod3ndInvestor5 Tru5t- DeposltFund.' Organ Fund Cost Market value at 31 ember Tota/RestrlctedFunds Cost Market value at 31 December 11,700 18
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 co SOLIDATE ABRIC FU Credit Balan5 held at 31 December at cost 103 150 Market Value of Balances at 31 December 108 254 Note.. Durlng the year, the netpmceeds of £93,607fmm the sale of Speymouth Church were credited to the ConsolidatedFabnc Fund. This Is after the deduction of the legalBndpmfesslonal fees on the sale and the 15% kvy to the Central Fabr Fund. ENUE ACC 2025 2024 Openlng Balance Interest 875 379 1,318 341 189 Dlvldends 340 Less: administratlon costs {410) 918 (33) Less: extracted for local purposes Balance at 31 December 875 19