St Andrew's Hlgh Parish Church Musselburgh
Report and Financlal Statements
For the year ended 31st December 2024
Charity number: SC000129
Congregational Number: 030247

St Andrew's High Parish Church Musselburgh
Financial Statements
For The Year Ended 31st December 2024
Contents
Pa
Reference and Admlnistrative Information 3 - 4
Trustees, Annual Report
Independent Examiner's Report
10-12
Statement of Financial Activities
13-18
Appendix (Capital and Revenue Accounts) 19
Flnancial Review and Notes
20

St Andrews Hlgh Parlsh Church Musselburgh
Reference and Admlnistratlve Information
For the Year Ended 31st December 2024
Charity Name:
St Andrew's High Parish Church
Musselburgh
Charity Registration:
Congregatlon Reference: 030247
Kirk Session:
SC000129

st Andraws High Parish Church Musselburgh
Reference and Administratlve Information
For the Year Ended 31st December 2024
Principal Office-bearers (all ex-officio)-.
Mlnlstar:
Session Clerk:
Assistant Session Clerk:
Church Treasurer:
Asslstsnt Treasurer:
Gift Aid Treasurer:
Roll Keeper:
Principal Offl¢e:
Independent Examlner
Bankers:
The Royal Bank of Scodand
12 Bridge Street
Musselburgh
EH216AH

St Andrew's High Parish Church Musselburgh
Trustee's Annual Report
For the Year Ended 315t December 2024
The Trustees present their annual report and financial
statements in accordance with the accounting policies and
comply with the General Assembly Regulations for
Congregational Finance, the Charities and Trustee Investment
(Scotland) Act 2005, the Charities Accounts (Scotland)
Regulations 2006 (as amended) and Accounting and Reporting
to Charities: Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and
Republic of Ireland published on 16th July 2014.
Structure Governance and Mana
ment:
Governin
Document:
The church is administered in accordance with the terms of the
Unitary Deed of Conslitution.
Recruitment and A
ointment of Trustees:
Operating now under a Unitary Deed, all members of the Kirk
Session are the charity trustees.
The Kirk Session members are the 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 is a
member of the Kirk Session.

anisatlonal Structure:
The Kirk Session is chaired by the minister and usually meets a
minimum of four times a year. The Kirk Session were able to
meet in person for all the Kirk Session meetings during 2024.
The Kirk Session is primarily responsible for the spiritual affairs
within the church, but under the unitary constitution, certain
responsibilities are delegated as appropriate to the various
committees within the Kirk Session eg., the Finance Committee
and the Property Committee.
Ob'ectives and Activities:
The Church of Scotland is Trinitarian in doctrine, Reformed in
tradition and Presbyterian in policy. It exists to glorify God and
to work for the advancement of Christ's Kingdom throughout
the world. As a national Church, it acknowledges a distinctive
call and duty to bring the ordinances of religion to the people in
every parish of Scotland through a territorial ministry. 11 co-
operates with other Churches in various ecumenical bodies in
Scotland and beyond.
Achievement and Performance:
The year 2024 the Minister and members continued to work
together to deliver services to the congregation both via social
media (Facebook), as a short Reflection on a Sunday morning
for those who cannot attend church in person. A weekly email
is sent out to members highlighting all the weeks activities and
news. A printed copy is available in church each Sunday for
those who do not receive emails to pick up if required.
Throughout the year the monthly midweek worship services
continued. Saturday coffee mornings continued throughout the
year and are now held fortnightly.

Our Outreach Team has been active in organising events
throughout the year which raise funds for the church and
provide support for people in the wider community. In 2024 we
also established a regular men's breakfast on Saturday
mornings to develop fellowship among men associated with the
congregation.
All other Church organisations and External groups met
regularly in the foyer space and Church Sanctuary.
Throughout the year, we continued to maintain our buildings
and regular checks were made on the Church Building to
ensure it remains is good condition.
We are proud of the congregation of St Andrew's High Church
Musselburgh who have been willing to maintain the
congregation's activities and outreach throughout the year will
love and enthusiasm.
The ongoing commitment of the congregation to charitable
organisations such as Christian Aid, the East Lothian
Foodbank, Women's Aid and the al Sharooq School for the
Blind in the Holy Land.
Through participation with the other local Musselburgh
Churches joint servi￿8 are continuing to be held every month
that has a 5th Sunday with each church taking turns at hosting
these services. St Andrew's high hosts the quarterly Taizé
services for the Musselburgh Churches Together Group.
St Andrew's High continues to participate in the local
Community Cook Club. The club meets in St Peter's Scottish
Episcopal Church.

In partnership with Dementia Friendly East Lothian, we provide
premises for the Musselburgh Dementia Meeting Pla￿, and
continue to host a monthly Dementia Café in partnership with
Alzheimer's Scotland. We are pleased to say that our church
building and gardens have been used extensively during 2024
for various activities.
The Church continued with the 'Growing Young. programme
and as this programme has now come to an they team are still
working towards encouraging the community into our church
gardens and services and activities. As this programme has
drawn to its formal close the work continues, now rebranded as
'Growing Togetherf, extending its work to include all three
Church of Scotland congregations in Musselburgh.
Looking to the future we are aware that restructuring of the
Church of Scotland congregations will take place within a few
ears. In order to facilitate the process of readjustment the three
ministers of the Church of Scotland congregations are meeting
regularly, and under their leadership joint initiatives are being
developed across all three congregations.
The ￿ngregatIon'S work is dependent upon the dedication of
members and friends who provide so much financial, practical
and spiritual support, and this report is our opportunity to record
our thanks to them all for enabling the continued presence of
the church in worship and outreach. Ongoing activities include
"Play Church., held during the summer months at the same
time as morning worship, for children and families and a
monthly Family Film Afternoon on Fridays.

IN 2024 ￿ a South African minister seeking
admission to the Church of Scotland was part of the rninistry
team.
We enjoyed his initiatives, energy and insights.
successfully completed his familiari8ation programme, and was
inducted into his own charge at Llanbryde and Urquhart, near
Elgin, in December 2024. The ministry team will be joined in
2025 by ￿ a probationer in his final placement
for training for ministry.
Inde
ondent Examlner:
The Trustees récommend
of SLD Accountancy
and Taxation Services remains as an Independent Reviewer
until further notice.
This report was approved by the Trustees on 2£ 24Z3
and signed on their behalf by:

St Andrew's Hlgh Parish Church Musselburgh
Independent Examiner's Report to the Trustees and
Members For The Year Ended 31st December 2024:
I have audited the financial statements of the above
organisation for the year ended 31st December 2024 which
comprise of the Statement of Financial Activities, the Balan
Sheet and related notes. The financial reporting framework
which has been applied in their preparation is applicable law
and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice - GAAP.).
My report is made solely to the trustees and members in
accordance with Section 44 (1)(c) of the Charities and Trustee
Investment (Scotland) Act 2005 and Regulation 10 of the
Charities Accounts (Scotland) Regulations 2006 (as amended).
My audit work has been undertaken so that I might state to the
charity's members those matters l am required to state to them
in an auditor's report and for no other response. To the fullest
extent permitted by law, I do not accept or assume
responsibility to anyone other than the charity and its members
as a body, for my audit work, for this report, or for the opinions I
have formed.
Respective responsibilitles of Trustees and Independent
Reviewer:
The charity's Trustees are responsible for the preparation of the
financial statements and for being satisfied that they give a true
and fair view.
I have been appointed as auditor under Section 44 (1) (c) of the
Charities, Trustee Investment (Scotland) Act 2005 to report in
accordance with the regulations stated in these acts.
10

My responsibility is to audit and express an opinion on the
financial statements in accordance with applicable law and
International Standards on Auditing (UK and Ireland). Those
standards require me to comply with the Auditing Practices
Board's (APB'S) Ethical Standards for Auditors.
Scope of the audit of the flnancial statements:
A description of the scope of an audit of financial statements is
provided on the APB'S website at:
www.frc.or
.uklauditsco
euk
rivate
Independent Examiner's Opinion on financial statements:
In my opinion, the financial statements:
give a true and fair view of the state of the charity's affairs
as at 31st December 2024 and of its incoming and
distribution of resources for the year;
have been properly prepared in accordance with the
GAAP* and the Charities and Trustee Investment
(Scotland) Act 2006 (as amended).
Oplnion on other matters prescrlbed by the Charities
Accounts (Scotland) Regulatlons 2006:
In my opinion, the information given in the Trustees, Annual
Report for the financial year is consistent with the prepared
financial statements.
li.

Matters on which l am required to report by exceptlon:
I have nothing to report in resp8Ct of the following matters
where the Charities Accounts (Scotland) Regulations 2006 (as
amended) requires me to report to the charity if, in my opinion:
the charity has not kept proper and adequate accounting
cords or returns 8dequate for my audit have not been
received from related third parties; or
the financial statements are not in agreement with the
accounting records and retums. or
certain disclosu￿S of the trustees, remuneration specified
by law ar8 not made. or
I have not received all the information and explanations I
require for the audit. or the trustees were not to prepare
financial statements in accordance with the GAAP. and
the Charities and Trustee Investment (Scotland) Act 2006
(as amended).
SLD Accountancy and Taxation Services
58 Nantwich Drive
Edinburgh
EH7 6RA
Date= ICItkn.March 2025

Sl Andr•w'• Hlgh Parfoh Ghur¢h
R•¢•lpts and Pjymonts
Congr•oatlon#l Rder•nc• Number. 030247
Unr•*trlct•d D•sl9natsd R•itrlot•d Emdowment
Fund•
Fund•
Fund•
2024
2024
21124
Tot41
2024
Total
2023
2024
R•¢•l
Donali¢n#
Int•r•sl and Investment Income
Fundrw61n9 Ev0nl$. Slr4wborry Téa. HaMW& Itc
56.ogs
5,631
56.08$ SS.8e6
3.928 10.137
7.0&9
8.151
5.330
578
87M67
578
1928 72,373 B8,302
R•nto1 ol P￿mISeS
GgIWAITruste85
8,010
8,010 ¥.220
0,fj10
8.010 5,22
571
3 928 80 383 73 322
¢hadloblo 4¢16wtio¥
¢08t of fufHI$
71,ff
8.140 79,146 86.003
8 14Q 7r• 146 86 003
Surplu$lExce881 of
Year R?coipts over P4yments
78
12
13

8t AnthwK* Hioh Pad•h Chureh
*alement of
ConOf*O•tlonil R•f•r*n￿ Numbor. 030247
Un¥•strl¥t•d P••lgn*tsd R••trf+)t•d Endowm•nt
Fwd•
Fund•
Fund•
Fund•
2024
2024
2014
Tothl
2023
2024
ank&D•
eank & D•pos11 aalan￿¥ BIFWD
plu8 Gulld Funej Balane• WFWD
68.144
732
4A18
2.211 61803 77.733
7a2
S51
ntirty
Suolus I IEK•sg1 of
Y+Jor Recolpt$ over PtyThenl•
Trnn$fers
4,971
578
(4,2121
,237 {12,4811
8Ank & D•po￿t BaknNB CIFWO
Z6
67 712 65 801
tm•hty #t mark•i va
Fund (G144¥ Sthol*shlp)
InrAim8 Fund (Gthia s¢h￿Or#hIP)
Restri
Restrlde
141556
79,433
22
t31,181
IC9•1 £100,702}
Ltsblllll•s
bill& OJ• nol ￿ld 81 yOttf-&nd1o:
Gon•til
Thg *&xounts w•r8 ippro¥ed by tho Klt* S•Mbn and Congrngational Boaid on..

81 Andrèws High Par48h Cbureh
Not•# to th• Ac¢ounts
Conarngailonal R•f•rgnc• Numb•r.. 030247
l. Tw¥t••s Romunèmtlon *nd R•lat•d PA wty TranM¢¢ion8
Thero was no payment u5ven to Ihe tru8te0 who ujualty aliènds the minlslo¢s orave- Gl&ss Stholarshlp.
2. Movements In Fund*
A•4t
31￿¢
2014
01Jan
2024
ReEglpts
Paym•nt• TAnifgr•
Unre8trf¢t•d Funds
General Fund
Guild Fund
15,484
57.985
1,179
(71.QCfjI
998
12.004
2,463
732
3.196
R•atdet•d Fund•
Deposll Fund 56
40,850
339
Endr)wmnt Furtds
Glas¥ SehDlar5hlp
1.577
3.928
Tothl Fund
6Q3
41
10
Unm*
¢•d Fu
General Fund, G￿ld Fundg and Qoneral Rgsorv¢$
he￿Ill 121
Compris*¥ of lyrtds avollabla forg•n•ral use by lh• chuf¢h with no
f¥8trf¢tEoDB )n purpo$e oromount,
strt
Depo$il Fund SO
Cgmprises ol funds ip8fAficallyfor Ihe chuf¢h bulldlng and a￿O￿Al￿d
rép8lrs. Approv41 for any Mturrèd vxpendilurg mu4t b& oblaingd liom Tho
Pre$Wry ol lh• Church ol Scolland.
Gla¥s S¢holarshlp Fund
Comprfsès offunds athnlntsteyed ty the ¢hurth of*Wth 1hè Ineorne Is u$8d
b) provide $¢holarships io the thildren of church families In fut1her edu¢alion.
1£

An￿Y•l5 91 Inconw and Exp•ndltur•
Cgngwtlonal R•f8renco Numb•r. D30247
r•$triet•d Doslgnatod R•stri¢t•d Endowment
Funds
Funds
Funilx
Fund$
2914
2024
2024
a024
Totsi
2024
Total
2023
An•ly818 of Donatlons
FWO
Income $iandlng order
Girt Aid-T8x iecov•r•d
Opèn Plate
Coffee Mornings
Ola¥$ Seholarship
Other Oc•notlon$
Easl Lothlan Cowcil- Cooklng Club
Food Fund
Grohino Young
Mi11•nlum Fund
Wodding8, Fu￿rnI$ and Jolnt
Flower Fuftd
Lif• And Work
Sundry.. qLLizzeJ. penny mon8yètc
Total
6.982
30,234
9,113
6,982
7.137
30,234 28.565
9,113
8,844
2,540
3,071
5,636
I,T17
30
2,1C6
,397
.397
3,928 3,026
2.197
2,197
soo
144
1,050
144
1,050
287
942
62
12
1,8Q8
42
1.8Q8
511
3 921 81913 61 S21
4. An•Wl$ ¢1 P*ym•nl*
Co•¢ ol y￿14t4ng Futsd*
FWO onvelopes
Totsl
Charftabh A¢tivllie•
Mini8triM & Kqi•8lon
Présbytéry Duo$
inlil•rs Travel
Lllg ¥nd Work
Pulpit Supply
Wage8.'ory4nlst and doaner
Kllch8n Incl communion wine
Fabri¢ Ropaks & Miint•n•n
Wllldgw Cleonifig
Rgtas
Insuronce
He418nd li0h￿n0
Organ and Mugle Cosls
T8léphofi6 and Po$lao&
Gift￿d Data
Offic• ineluding pftnlllig and stalioniry
AKounldn
Subs¢dplons
Chrl8tiAn Copyftohl LiG8nsino IntemAiiartal
GenerAI Expènses Ind Mens B￿akfa&1 ctub
Gla$s Sth?larship
Sundry Exp¢nsES
Oonatlons 10 Chanlies
CymedAn$- Cooking Club
Total
39.001
1,179
39.Q01 39,1)uo
1.179
68S
42
220
4,593 4.699
220
4,593
57Q
3,701
240
3,629
2,Q81
5.7e6
125
3,701 8,612
240
245
3,829 3.592
2,oei
1,948
5,7eg J,723
125
517
165
75
2,298 4.409
1,41XI
1,400
824
t85
2,298
1,400
1.240
120
1,240
120
S,140
6,720
374
426
l.(*)2 2,009
8,140
374
1,062
8 140 Yg 146 B6 003
Ib

5. Mlnlst•¢# s11￿nd
I Churth of Seotland cong¥•g•llons contribute lo lh• Natlonal Sllp•nd Fundvthich bear$ Ihe c95t of all Mini81¢rf$ Stipend5 ?nd •mplgyef¥
N#¢bn41 Insw4nco. pension And 14ou8lng and L￿n Fund Thil ttsn9fegalion do•8 nol pay tOWArds any Houiing and Loon Fund.
Minl$t*rfs $tlp•nth are plid In accordan￿ Ihe Nat￿￿￿{ Slp8nd Scale, vthith is related to y¢afS of 5oNlc•. Fpr lh• ￿or to 3151 D•effiibei
2024. thÈs corwjregalton hai baan $8lf_$uppodlng kn makln9 the approprtala Pa￿￿en11.

JtAndmv'i Hlgh Parl¥h Chur¢h
ngre$*tlonal Roferènc• Numb•r'. 030247
IPPBNDIX
2024
2023
ccou
redlt B•l&ft¢•ts héld As at 311)èeamb•r lat Co•tl
of8 D•po8lt 56 (Fabric- 21 Fffid8
#rkét V#lu•
Aifs Dèposlt a6 {Fabrl¢- 2) Fynds
40,850
33,339
AC
CY•dll 8•l•ne•s held •¢ 31 D•c•mb•r
J,3&7
3,629
In¢oMe on Revenue A¢ct)unt
Intote5t
1,322
678
838
-ofS IDv•5tora TnJ61 Olvldond In¢om8
613
rotal Rovonue In¢om•
1.900
exp•ndlturn on R•v•nu• A¢¢ounl
f8brtc Expendltrjrè
4.578
Tgtal R•vonu• Exp•rÈdtur•
11

AP,PENDIX
FUN03 HPIO BY THÉ CYURCH OF ￿0TLAND GEPIERAL TRUSTÉES
FOR THE BEMEFII OF THE COHGR¢GATION
030247 Mu•A•lbvrgh 81 Hlgh
113=nlldoted Foèri¢ Fu+7
1024
CAPIT AL ACCOUNT
i".rvdil baLgnces I'.eld at 31 r)e¢embthr al tost
MAiket value DI al ?1 C•cemb¥T
3?,3Je.so
REVENUE h¢cfJUNT
5 387.46
TEMgnR.IRY IC.COUPIY
Ciei5It balaDcè 4111 Decernljei
IndiYidu4lFund
Pu¥yo••'.
2614
EXPENuA8LE
Ciedrt balap.ces held Jt 31 Dec*rri
ber at cosl
m￿k￿t valiie o! b3lance3 al 3.. Dpcenjtser
PERMANENT ENDOWMENT
Cr*d%l baiJnQ8b 8131 Debetyber al coil
pJiarkel va￿# ot balaiire$ 3131 )eG8Mber
19

St Andrew's High Parish Church Musselburgh
Financial Revlew and Notes for Financlal Statements
For the year ended 31st December 2024
Financial Revigw:.
Results for the
ear:
St Andrew's High Parish Church, Mu8selburgh reports a profit of £1,237
(2023. loss of £4,212), has £65,803 in bank accounts and £40,850 held
in Church of Scotland Fabric Funds as at 319t December 2024.
Reserves Polic
It is the policy of the trustees to hold at least six months, worth of
unrestricted expenditure of about £40,000 in General Fund Reserves.
As at 31 st December 2024, this target has been met by:
2024
2023
Unrestricted General Funds
As at 11112024:
plus Guild Fund balance blfwd
As at 3111212024
plus
Unre8trictsd Recelpts less Expendllurn: 4,871
plus
Deslgnated Fund¥:
Fabric Fund intere8t:
Endowment Funds..
Glass Scholarship and Investments
General Fund Reserves:
51,659
51,108
551
51,659
52,391
(12.009)
1,900
1,451
54.950
40,016
As shown in the balance sheet on page 14, £222,989 is held within
Endowment and Restricted Funds which must be used for specific
purposes.