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 Regist￿10￿ 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-ba￿rS
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￿ W￿chnight 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 s￿rts
Centre providing fellowships and conversations with non-church attendees. The Buildings of
Balfron and Finiry Church at Balfron are used by a nUm￿r 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 chU￿h in S¢pi¢mb¢r whi¢h was also attended by many of Ihc
¢on8rcgations and Pres￿ery 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 pllrch￿d 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$b￿Cry 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
¢o*s 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 eX￿1¢d io bring in addilional income through the year and the
legacy gift of £5.IK)O was grniefully received. The ap￿InIT￿ent 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 l￿￿tionS 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 Con￿￿1dlI¢d Fabr1¢ F•nd$ iotallin8 £120,058.
These consist of:
C*pit*l 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 pro￿rty 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 Trina￿t 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 ¢h￿lty for the y¢ar 31 DK¢ml*r 2025
Rapeellve r#powlbllllks oftrws*a *8d
The charitys trustees are le4￿51b1t the K*eparntion 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 a￿lIt 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 diK10￿reS 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 $t*tememt
In the course of my examinatioN no matter has come to my attenlion
which gives me rcdsonabl¢ ¢aw to believe that in any material rnped tk requiremeffls:
lo kc¢p accountin8 Tecords in aceordw with Section 44 (I Xi) of the 2{￿5 A¢1 R¢8ukntion 4 of
the 2¢NK> Ac¢o¥nts Regulatio￿ and
lo pTepw¢ wjnts which xcord with the tt¢{xmti￿ r￿d3 c(mply Regulail￿ 9 of th¢
2006 Acc￿nts Regulaiions have Trx been mel OT
to whi¢K in my opinion. allention should ￿ drnwn in OTdff kn ¢nabLe a proper uThkni4nding of the
Martin t￿n$m0
60 Btoc&fiekl Place
Alva
ClaCkn￿￿￿hlre
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
Dunsw*r 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 y￿r.
Exccss of Reccipts over
Payments for the year
TOTALS
(27,0531
1.134
(25,919) 28,763
Bank & Dep￿11 Balances
At 31.12.25
26
67
79
¢a¢M
VAI
Gr0￿h 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 TrU￿t¢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 Jamie￿n 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 P*ymeDts 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 pl*e)
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
C￿t of Getter*tlng 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￿ EX￿n$t$
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 D￿ernber at cost
Market value at 31" Decern￿r
sol Fabrie Fu*d -
Credit balance held at 31 Decernber 2025
TEMPOK4RY ACCOUNT
Credit Balan￿ at 3 Ix D¢ccmber 2024
(741)