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
congrega￿on
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 be￿een 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 re￿Iving 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
SeNi￿S 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
bel￿een 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 child￿n attending continued to be around I￿enty-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 g￿at 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 I￿0 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
I￿enty 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, a￿ssIble, 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 Un￿rtainty. 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 Un￿rtaIn.
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 ex￿ed 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 It￿lls 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 Ch￿￿ered 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
D￿at￿r
Leoacles
Athvlttes for Generafjng FU￿lS
Pank and De￿It 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
92￿14
58,393
68,304
8,559
484
524
137,881
2,840
2,059
3,402
25
Use ofpranlses
Other Re￿Ipts
Income rece￿ed by Church Organlsafjor
MI￿lIaneouS Income
ecelpts Irom Gen￿al 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 re￿ipts
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 Re*ici•d Endowmont
Funds
FuThds
2015
2025
Totsl
2025
To￿1
2024
2025
8•* & LbJkKes
128,541
S.A77
133.719
SL,663
Movernent In year:
10th7t￿￿JrFIl￿ ol rEQlk*S kVrtnt5 Icf ts)Yar
I41￿2}
{e411
142,64Jl
2,056
133 719
last É120,188)
J41130
152.830
110976
The t￿t￿nts 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 r￿1Ved £2,639 for provldlng her service5 as a church organlst during the year. Thls amount Is the
9r05s flgure befoR ded￿tIc￿ of tsx.
Rev E Enslln re￿IVed £1,417 in respect of minlsterlal travelllng expenses.
Manse telephone and broadband costs tr)talled £340. In add1￿0￿, 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
G￿eral Fund
Sp￿137 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 replac￿nt 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 Da￿e 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 offer￿9$ {Open Plale}
PenteCC￿llharthsgN4n9 Offerlnos
other Offerings, O￿atIOnS 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
FL￿drais￿9 costs
Qrd rnachlne tharges
115
96
211
lis
96
211
500
500
Charitable actlvltie5
National StipeNI Fund
P￿bytery d￿5
MlTrlsterlal travd expen
Manse tektknwe and brOadb￿d
Pulplt supply
Organlst saL4ry
Employerfs Natqonal InsUra￿e
Organ swp
Fathc [na1n￿antr- 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
stationerylCo￿er 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 exp￿SeS
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 5￿pend 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 De￿mber
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 Balan￿5 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