BALFRON AND FINTRY CHURCH OF SCOTLAND Trustees, Report RECEIPTS & PAYMENTS ACCOUNTS for the year ended 31" December 2025. Congregation No: 2811730 Charity Iyo: SC012537
Reference and Admfinistrative Infornijition Charity Name: Balfron and Fintry Church of Scotland Charity Regist10 Number: SC012537 Congregation Refcrcnce No: 2811730 Contsci Address.. lan Mcvean Helenslea Balfron G63 OTW Trustees Interim Moderator: Prfer Murdoch lill 25 Sepl 2025 Minister :Rev Alex Smeed from 25 S¢pi¢mb¢r 2025 Klrk Sts$loA Angus Black Elsic Andrews Fiona Chri51ie Denver Chalmers Meg Duckworth Christopher thpper David Jami¢son Hugh Edmond Pam I,ighibody Anne Ltt lan ML Vean John M¢Lean Helen Robb ( Resigned 19° February 2025) Elizabeih Moitram Rosic Walicrs marga Strang { emeritus elder) Anne Wright ( Died IP July 2025) Rac Wilson Prlnelpal offlee-barS Interim MTrJerntor.' Rev. Peter Murdoch Minister: Rev Alex Smeed Session Clerks.. lan Mcvean and Meg lknkworth Church Treasurer: Deknrdh McLean Independent Examlfier Bamkerx Martin Dunsmo Bank of Scotland 60 Brookfield Place Milngavie Ststion Road Branch Alva PO Box l O(M) FK12 SAT BX2 ILB
Trustees, Annual Report Year eDded 31 December 2025 Struelure, GoverDance and M8n2gement Governing Document The Church has been administered in accordance with the trmis of the Unitary Constitution sin¢e 12, September 2024. Balfron and Fintry Church of Scotland is pArt of the Presbytery of Perth. Re¢ruitmeDt 2nd AppoiDtment of Truslees Mcmbcrs of the Kirk Session are the ¢harity ¢rnsw. The Kirk Session members att the elders orth¢ church and are chosen from those rncmbcrs of the ctLur¢h who arc consideted to have the appropriale gifts and skills. The minisier, who is a member of the Kirk S¢5sion, is elected by the ¢ongr¢8ation and inducted by Prcsbytery. Organisational Stnieture The Kirk Session, which meeis at le&st six times a year. is responsible for all affairs within ihe church. The vacaKy of minist¢r and recruitment freeze within the Church of Stt)iland has allowed the long-Ic enga8em¢nl ofnon-51ip¢ndiary (unpaid) part-time ministry of Word and Sacram¢nl and has allow¢d services to continue in conjunction wilh Mini51erial and Reader supply. The Church has also benefited from Ihe Teachings from Rev Peter Murdoch as Interim moderator and various ministers who kindly provi(kd supply until ScN¢rnb¢r 2025 wilh lh¢ aptK)intment of Rev Alex Smeed. Objectives and Aelivities The ChuTch of S¢otland is Trinitsrian in doctrine. Rcfornied in tradition and Presb)rterian in lity. It exists Io glorify Clod arml to WOTk for the advancemeni of Christ's Kingdom throughout the world. As a national Church. it acknowledg a dislinctive call and duty lo bring ihe 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. During 2025 there was a mornin8 s¢rvic¢ h¢ld in Balfron every Sunday at I1.15am and in Fintry at 09.30am until the linkage with t*ymen and East IAKh Lomond on 23 January 2025. whereby the services moved to Sunday service in Balfron with the 3 Sunday of each month being held in
Fintry. Communion is celebrdted on the first Sunday of each month in Mar¢K June. September and December. SFcial services are held on Good Friday and on the first Sunday in October is Harvem Thanksgiving. christm Wchnight and Christmas Day services were also held. Carol Service held in Fintsy Church on Christm&s Eve and Remembrance Services were held in knth Balfron and Fin¢ry Churches. A Lunch Club is held weekly in IKyth villages (except during the SLwnmer months) allowing outreach in lh¢ forn of fellowship and food. Finlry has a weekly group who meet in the srts Centre providing fellowships and conversations with non-church attendees. The Buildings of Balfron and Finiry Church at Balfron are used by a nUmr of Church and Community Gmups such as Tea and Tunes, Strnthendrick Sing¢r& Community Choirs Slimming Wvrld. Amichair Yog4 Music for Under-fives etc. Activities for younger me[$ of the congrewion are being supplied on an ad hoc basis by mcmbers of the congregation during the servicc. Services of an ecumenical naturc have tsken place with support from Balfron Baptist Church. Balfron Caiholic Church and supp)rt from Ihe other churches in ihe area was seen at the Service of Induction held in Balfron chUh in S¢pi¢mb¢r whi¢h was also attended by many of Ihc ¢on8rcgations and Presery members from around the Perth Presbytery. Regular ¢olle¢tions have been tsken for Charilics ix)th Local and National which are noted in the Accounts. These arc Cancer Research. Military Veleran& Pweshal, Robin House, Erskine. Simon Community and 'fearfund. As w¢ll as th¢ physical supply ofiinned goods to support charitics in Slirling su¢h as Starf Up StirlinB. The Balfron Phone Box (fo(wJ projecl) facilitated through the Church which we have not quantified in financial lerni& The Presb)trry Mission plan has ordered the closure ofihe Category B Listed Building known as Fintry Kirk lo¢at¢d in the village of Fintsy and the building will be diswsed of in 2026. Th¢ logislics of ihis mean thal ihe review of services in this venue will be subject lo further discussion and to comply with Ix)ih ihe lrtsuran¢e and Presbytery Mission plan this building will bc kept "Wind and Watertight" unlil its final closure dale with services being held beyond ihe end of2025. Following several appeals the Church of Scotland have held their p)sition ihat the Finty Kirk Building will be diswsed of, however they held if the building was pllrchd by a local group that il would be considered a suitable venue for servFces to be held. The process lo purchase this wiihirt the cornmunily continues into 2026 with considcrable suppK)rt from the local ommunity having been shown. The Finlry Kirk Cemelcry (Owned by Stirling Council) fornis part of the grounds adjacent to the Kirk and would benefit from further upkeep, however the pmposed plans of Pre$bCry Mission Plan would not justify the expense to th¢ property thal is to be lis*d for sale in 2025. The Manse is situated in Balfron and Rev Sm¢¢d and his family hav¢ moved in following his apw)inlm¢nt as Minister in Seplember. Prlor io this the tenancy which was managed by Endrick Propertics brought in a monthly renthl amounl which is showm in Appendix as 50 Fund as a merged arnounl after expenses.
Trustees, ADnual Report Year ended 31° December 2025 Achlevements and Perfonnance Attendance at Sunday seThices h&$ grown from the sthrt of 2025 from around 25 the slart of year to around a regular number of 40 aTrJ has grown mainly since the appointmeni of Minister. At the close of every Sunday service the members and visitors are welcome in the church rooms for le4 Coffee. biscuits and ch. The Rev Alex Smeed h&s conducted funeral bervices and Celebration of Lif¢ SeTViCeS in both Churches and Services in the Crematorium. The PastOTal Carc Groups, while thcy arc now able to visit memlxrs in iheir homes. have also worked hard to main¢ain contsct ihrough ieleplKJne ¢alls and emails. This includes the work of the Bereavement Visitor who has conlinucd scnding cards to bcrcavcd familics on Ihc firsl anniversary of their beTeavemeni and a referral is b¢in8 made ¢0 Rev Smeed to visit where requestsd and io signpost any p)ieniial needs. Llnkage witb Drymen and East Loch Lomond The linkage with Trymen and [h IA)mond was e5thblished on 23 January 2025. Rev. Smeed was subsequenily called on 25 Septemb¢r 2025 and accepted the ¢har8¢. Th¢ Kirk Session r¢cords its sincere ihanks to Rev. Peter Murdoch, who served as In(erim Moderator and provided valuable guidance through0 this perityj of transition. Flnan¢ig1 Review As slated las¢ year the accounling treatments comply with the sthndard laid down by Cos and OSCR, the charity regulator in Scotland. The defictt reflects exceptional trdnsilion costs &ssociated with the Union, pulpit supply during vacancy. and preparalory works to the Manse prior io the minisler's arrival. These costs are not expected to recur at the same level. Financial Statements are in the form of Receipts and Payments forniat. Receipts of £73 693 were ceived and £99 A withdrawal of £15.(M)O was laken from re5erve5. approved by S¢5sion. The trusttts recognise the deficit recorded in 2025 and are implementing measures including ¢ost ontrol. fvndrdising and ewardshiP initiatives to restore financial balance. Dryrnen and Fast IAKh l.omond have paid all invoices related to the Manse including Removal ¢os and Fabric expenses for 2025 for which we are trnly grdteful.
A Fundraising effort is exlttted to tske pl¥¢ in 2026 to fulureproof the Church and its members howev¢r th¢ ris¢ in numbers is eX1¢d io bring in addilional income through the year and the legacy gift of £5.IK)O was grniefully received. The apInITent of a Minister is expected to translate to a rise in attendanc¢. and we are alrcady seeing this in the weekly plate collection (The ¢hur¢h plate received £7.381 over nine months without a minister. and £4.445 over three rnonths with a minister) Income is principally thken in Sianding Orders and Plate Collection with the use of Free will offerings by envelope enabling a Gift Aid io laiM to in¢lude the Small ltionS Sch¢m¢. Regerves Poliey R¢s¢rv¢ balances held l(Kally arc managed by the Investors Tn on behalf of the Local Lhurch. Th comprise of: Five Dep)sit FuDds talling £25.758.80 (Dew)sii Aw)unL Bequest Fund 1st Balfron Company Boy5. Brigade Fund. and a Genernl Congregational Purp)ses Fund). Two Growth Funds with a combined market value of £144.170.40 (Bequest Fund and Kirk Session Fund). One lleome Fund totalling £2.437.46 {KiTk Endowment Fund). In addition. the General TruAtts hold tsvo Con1dlI¢d Fabr1¢ F•nd$ iotallin8 £120,058. These consist of: Cpitl Ac¢ouDt with a ¢urr¢ni value of £104,916 (ori8inating from Fintry Congregation) Revenue Ac¢ouMt of £15.142. (r¢pre5enting income received whik the Manse was ienanted). During the year. £IS.IYNJ was wiihdrdwn from the Revenue Account to meei costs associaled with esseniial maintenance and preparalion of ihe Manse for the arrival of a new ministcr and family and fabric expenses such as insurance. The charity holds reserves to ensure continuity of worship. mission and essential operations during periods of income fluctuation and to meet un¢xpcci¢d prorty or maintenance costs. The Trustees review reserves annually and consider an appropriate lev¢1 io be the equivalent of approximately 3-6 months of regular expenditure.
Statement of Trustees, Responsibilities The members of the Kirk Session are th¢ Trustees. must prepare financial statements which give suificient detail to enable an apprecialion of the traDwtions of Balfron and Fintry Church during th¢ financial ycar. Th¢ Trusltts ar¢ r¢sp)nsiblc for keeping proper acminling records which. on request. must reflect ihe financial position of ihe Church al that lime. This must be done to ensure that financial stsi¢m¢nts Comply with th¢ Chariiies and '] rustee Investmeni (Scotland) Act 2005, the Charities Accounts {Scoiland) Regulations 2(K)6 and the Regulalions Anent Congregational Trinat approved by the General Assembly of the Church of Scoiland in 2007. They are also responsible for safeguarding the assets of the Church and must lak¢ r¢&wnable steps for the prevention andlor detection of Iraud and other irregularities. Approved by the Trustees and signed on their behalf, Sesslon Clerk Session Clerk ihte Date
Independent Examl•er's Report to Ihe Trustees of BalfroD #nd Filltry Parijh Churtb of Seotland SC012537 I report on ihe accounts of the ¢hlty for the y¢ar 31 DK¢mlr 2025 Rapeellve r#powlbllllks oftrwsa 8d The charitys trustees are le451b1t the Keparntion of the ac¢ounts in x¢ordknce with the tern of the Chariiics and Trust¢¢ Investhient (Scotland) Act 2(K15 the Clwities A¥unt5 (ScA)tland) Regulations 2L•J6. The charity trusttts consider that the alIt requirement of Re8ulalion Iql) (d> of the AcLu>unts R¢8ulations docs N)t apply. li is my Ttssxmsibility to ¢x•rnine the &covnts Ls required under sectlo 44(1) (c) of the Act and to slal¢ whether pwticular matt¢rs havc rA)me lo my att¢n(i(m. Bmis of l&deptttdent euwlBer'• •l•t¢meqt An uamination is ¢arri¢d out irt a¢cordantt with Re8ulatioA I l of the Charities Accounts (Scotland) Regulations 21x16. An examinali4)n includes a review of the ac£ounti118 records kept by the charity and a comparison of the x¢ounts pY¢sented with those records. It also inclth considernlion of any unusual ilans or diK10reS in the a¢counts arnl seeks explvnalions from ihe concerning any such matters. The pr0vxd undertaken do not provide all the cvid¢nce would requir¢d in an audiL and consequ¢ntly I do rbol exFYess an audit opinion on the view siven by th¢ vAounls. IDdepeade•t eyAmlMr's $t*tememt In the course of my examinatioN no matter has come to my attenlion which gives me rcdsonabl¢ ¢aw to believe that in any material rnped tk requiremeffls: lo kc¢p accountin8 Tecords in aceordw with Section 44 (I Xi) of the 2{5 A¢1 R¢8ukntion 4 of the 2¢NK> Ac¢o¥nts Regulatio and lo pTepw¢ wjnts which xcord with the tt¢{xmti rd3 c(mply Regulail 9 of th¢ 2006 Accnts Regulaiions have Trx been mel OT to whi¢K in my opinion. allention should drnwn in OTdff kn ¢nabLe a proper uThkni4nding of the Martin tn$m0 60 Btoc&fiekl Place Alva ClaCknhlre FK12 SAT
alfron and Fint Cbureb of Scotland Reeei ts&P* ments Aeeount YeAr eDded 31" December 2025. Uirestrieted Restricted Eodowmext Funds Fuhds Futtd 2025 2025 2025 Total 2025 Total 2024 Donations (Note 3) Bank & tkposiVtnl¢resl Investment Income Le8acy 36.lJ)4 36,004 128 3.375 19,582 51 385 1.000 128 2.922 43.926 1,134 44.507 21.018 Other Rtteipts General Trustees Transfer (insurance). Grants In 20,120 2.51N) 20,120 2.500 210 58 1.280 210 58 1,433 Princeton Universiry Sunday School W¢dding51Hall Rental 5,745 5.745 240 Rec¢ipts Ex¢Suding Transfers 49,939 22,620 1.134 73.693 23.971 Transfer of Union Transfer of Union Beque Fund 16.045 9.943 Total Recei 69 ments (Note 4) Cosi of g¢n¢rating funds Charitable Activities Grants Out 76,992 20,120 2.5(K) 97,112 2,5(W) 21.196 Total P m¢llts Excess uf Receipts over Payments 27
Balfron and Fint Churcb of Scotland StalemeDt of Balance5 al 31 December 2025. Unrestricted Restricled E•dowmeRt Total F•nd• Funds 2025 Total 2024 Bank & De t 1.12 osil Balances General Funds 53.253 Dunswr Endowment Bequest Fund- Bequest Fund {DepJsit 3) ' I sl Baifron Co Boys Brigade (Dcw)51t 5) Deposil Account (Dew)sil Fund 2) • General Con8re8ationai Purposes (tkposii Fund 6F 53.253 2.790 9.840 360 1110 12.442 33.538 2,662 9.840 360 2.110 12.442 1110 12,192 Understatement of Insurance from 2024 1.280 TOTALS 27 79 Movemen¢ Ill yr. Exccss of Reccipts over Payments for the year TOTALS (27,0531 1.134 (25,919) 28,763 Bank & Dep11 Balances At 31.12.25 26 67 79 ¢a¢M VAI Gr0h Kirk S¢ssion Fund {¢05t £250.33) Income Fund {¢05t £1.863.00) Beque81 Fund (cost £82,954.00) Funds Transferred at Union •* Omitted in previous ount$ M8rke¢ Value £2.614 £2,424 Market Value £2,437 £2.366 mark Value £141.556 £128,182 Th¢ Ac¢ounts were approved by the joint Kirk Scssion For and on behalf of the Kirk Session on.. 2£• Investment balancc5 as stated in the Appendix are held by the Church of Scotland General TrUt¢S and only inLome distributions are includ¢d in R¢¢¢ipts & Payments R¢serv¢ balan¢es held locally are managed by the Investors Trust on behalf of the Local Chuwh. Session Clerk Trustee . Session Clerk
Balfron and Fint Chureh of Scotland Notes to the Accounts l. Trustee RemuDeration & Related Party TransactiODS. Trust¢¢s re¢¢ived r¢imbursemenl of expenses: David Jamien as Beadle £2.800. hi5 wifc Linda Jamieson received payment of £1.200 for her services as cleaner. Anne Lee. who is a Irustee. received £3,850 to provide her services in her role as the organist which included an overpayment of £550 reiumed in Jan 2026 The ministrr Rev Smeed received ITavel expenses of £ l 01. all oiher ¢05ts including manse expenses were paid by our linked church at Drymen. 2. Mov¢m¢nt In F•Md& At l January 2025 Ai 31 Dee. 2025 Reeeipts PymeDts TranJferJ UDrestrlrted Funds. General Fund 51.973 General Fund Misstaternent 2024 1,280 49.939 76.992 24,920 1.280 Rejtrlcted Find From Gcnernl Trustees Grants 20.120 2,5 20.120 2.5(M) Endowment The Dunwater5 Trust Bequesi Deposil Aeeount Id2) Bequest Fund Id31 Cenlral Funds Id4) 'Isi Baifron Co Boys Bri8ade Id51 General Congregational Purw>5e5 Id6112,442 2.790 2.110 9,840 128 2.918 2,110 10.277 437 360 16 553 376 12.995 Total Funds
nan Fint Church of Scotland Notes lo the Aeeounls Unrestricted Endowmelll Fund$ Fubds 2025 2025 co Total 202S Tortal 2024 3. AnAtysis of DoDatlons Wbo Scheme (Non4iiftAid) Gift Aid Donations Tax cOVered vn Gift Aid thyn. Ordinary OtTerings (opcn ple) 2,895 17.953 3.330 11,826 2.895 17.953 3.330 11,826 7,391 2.206 9.985 4. Anal sis of Pa meDts Unrtjlricied Res¢ri¢ted Fuknds Funds 2025 2025 Total 2025 Total 2024 Ct of Gettertlng Funds Offering Envelopes Ch4rli•bl¢ Activlilej Giving lo Grow Presbytery Dues Minislcrs Expenses Pulpit Supply and Locum t4.xpense$ Fabric Repair and Maintenance Council Tax Heal & Light Insurance Relieforganist Priniins Stationery & Postsge Cleaning Duties Chariiies MI EXn$t$ Beadle fjrants pald out to RVS Lunch Club 37,961 878 37,961 878 7.247 450 242 190 2,577 10.802 4.882 10.802 19.084 798 11,496 5,120 3.937 78 2.400 332 1,456 2,800 14.202 798 11.496 ,597 2,586 987 359 8(K) 5.120 3.937 78 2.400 332 ,325 2,8(K) 1.949 932 TOTALS
Balfron and Fint Churcb of Scolland Iyotes to the Accounts Cont. S. Minister's Sti ends All Church of Scotland congreBalionfj contributc to the N*ional Siipend Fund which bears the costs of all Ministers, stipends and employerfs eontribjtions for national insurnnce. pension. and housing and loan fund. Ministers, stipends are paid in acconjance with the naiional 51ipend scalc. which is related to years ofservice. For the year under review th¢ minimum stipend £32,433 and th¢ maximum stipend {in the fifth and subsequent years) L19056. 6. Collectlons for Third Parties 2025 2024 Alzheimer Scotland Christian Aid CHAS Embrac¢ lh¢ Middl¢ Easl Erskine Flospitsl Preshal TNst Robin I louse Sight Scotland Veterans Straihcarron Hospice Tearfund 354 335 467 377 238 210 107 1,201 781 535 460
APPENDIX BAlfron 2nd Fintry Chureh of SeotlaDd No: 281730 OSCR Charity No: SC012537 FUNDS HELD ON BEHALFOFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES Consolidated Fabric Fund 2025 2024 Credit balanrc held at 3141 Dernber at cost Market value at 31" Decernr sol Fabrie Fu*d - Credit balance held at 31 Decernber 2025 TEMPOK4RY ACCOUNT Credit Balan at 3 Ix D¢ccmber 2024 (741)