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2024-12-31-accounts

Presbytery of Edinburgh and West Lothian

Edinburgh: Meadowbank and Willowbrae Church of Scotland

1A Willowbrae Road & 83 London Road

EDINBURGH

Report of the Trustees and Financial Statements For the Year ended 31 December 2024

Congregation No: 010124

Charity No: SC 000963

Report of the Trustees and Financial Statements For the Year ended 31 December 2024

Contents Pages
Reference and Administration 3
Report of the Trustees 4 - 7
Report of the Independent Examiner 8
Receipts and Payments Account 9
Statement of Balances 10
Notes to the Financial Statements 11-13
Funds held by the General Trustees Appendix I
of the Church of Scotland

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 1

Reference and Administrative Information

Charity Name : Edinburgh: Meadowbank and Willowbrae Church of Scotland. Charity Registration No.: SC000963 Congregational Reference No.: 010124 Contact Address: Meadowbank Church, 83 London Road, Edinburgh EH7 5TT

Trustees (Members of Kirk Session)

Principal Office-bearers

Session Clerk: Treasurer: Assistant Treasurer: Minister: Interim Moderator:

Independent Examiner:

Bankers:

Bank of Scotland plc 153 Portobello High Street Edinburgh EH15 1AG

Hollis Accounting Limited Chartered Accountants 3, Melville Crescent Edinburgh EH3 7HW

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 2

Trustees’ Annual Report for the year ended 31 December 2024

Structure, Governance and Management

Governing Document

The congregation is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Meadowbank and Willowbrae is a Parish Church within the Church of Scotland serving a community in the North East area of Edinburgh. A Parish Church exists to serve all the people living within the Parish irrespective of their individual beliefs or religious affiliation.

Recruitment and Appointment of Trustees

The Church is administered by the Kirk Session and 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, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Organisational Structure

The Kirk Session, which meets regularly is responsible for spiritual and temporal affairs within the church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Church membership flows from a ‘public profession of faith’ or transference from another congregation. Membership is a requirement for participation in the Courts of the Church. However, worship is open to all as is the provision of pastoral support and inclusion in Churchbased community activities. The Church of Scotland has an "open" communion table to members of any branch of the Church. Outreach of the congregation is for all and not just members.

The purposes of the Church are as in the 5 Marks of Mission

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 3

Trustees’ Report (continued)

In furtherance of these purposes:

On 5[th] of August 2024 of Full Word and Sacrament was inducted on a reviewable charge to Edinburgh: Meadowbank and Willowbrae Church.

With regards to the Presbytery Plan, the Kirk Session agreed to accept the decision of the Deployment Group that the Willowbrae building be sold and the Meadowbank Building be retained. From January 2025 weekly Sunday worship has commenced at Meadowbank. The current hall lets, and community groups continue in the Willowbrae building. A Closing and Thanksgiving service for the Willowbrae Building has been arranged for 8[th] June 2025.

Our Church:

Provides facilities for worship, fellowship and the enriching of community life.

Provides regular opportunities for worship and celebration and the teaching of the Christian Faith.

Provides pastoral care to the people in the parish in times of difficulty, illness, bereavement, crisis and stress. The Minister is called on to conduct funerals of persons not members of the congregation. So, the community at large is served, not just the membership.

Through its Minister and office bearers, it offers spiritual counselling, advice and support to anyone living in the parish.

Provides social and recreational facilities for groups of all ages within the Church and community groups throughout the week – Cook Club, Knitting Group, Fellowship Group, Warm Welcome, Babies and Toddlers, Tap into IT, children and young people, e.g. Messy Church, Brownies and Guides.

Also supports the work of religious and charitable bodies beyond the immediate area, and beyond the wider work of the Church of Scotland. In 2024 we gave financial support, along with our interest and prayers, to the following charities:

Four Square, Sat 7, Edinburgh Young Carers, Christian Aid, Mary's Meals, Try Praying, Tearfund, Venture Scotland, Edinburgh City Mission, Tabeetha School and Mercy Ships.

We continue to make weekly donations of food and monies to the local Basic Bank based at Wilson Memorial Church.

Achievements and Performance

Here are some aspects and comments on our work during 2024.

Our Pastoral Care team continues with its valuable work making regular visits and telephone calls to those that require it and visits to those in nursing homes and hospital.

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 4

Trustees’ Report (continued)

We continue our links with the local schools and a children’s center in our parish. We have links with the ‘Conversation Café’ Salaam Project of Edinburgh City Mission.

We commenced Messy Church in December 2023 which has been well attended.

We continue our links with other denominations in our parish through prayer and vigils.

The Worship Team continue to lead monthly services at Lauder Lodge Care Home and now lead monthly service at Marionville Care Home with permission from St Margaret’s Church.

The Worship Team have also led Monthly Monday services at 2pm in the Willowbrae Building as an alternative to Sunday services and these have been well attended and appreciated by the local community.

We continue to engage with Portobello and Joppa Church with our monthly prayer meetings and our minister and an elder volunteer at their holiday clubs. We plan to work closer in the future in joint ventures.

We are keeping all our social media accounts up-to-date and communicating with the congregation with a regular newsletter sent via email and post.

The Kirk Session agreed to run the Alpha Course for 11 weeks in January 2025 the congregation have supported this and have engaged enthusiastically. This has been very encouraging as through the discussions giving an opportunity to talk about their faith many for the first time. A hot lunch was provided and this also has been appreciated.

The Kirk Session have planned a facilitated Away Day in May to discern our Mission.

Some of our elders and members have assisted at Scripture Union Camps. The social events we have ran in 2024 have been very well attended and we continue to plan more in 2025 with a new hospitality team.

Plans for the Future

As we look ahead, Meadowbank and Willowbrae Church is committed to building upon the foundations laid in 2024, navigating the changes brought about by the Presbytery Plan, and embracing new opportunities for ministry and service.

The primary focus for 2025 will be the establishment of a vibrant and welcoming community at Meadowbank, now our sole location for weekly Sunday worship. The closure of the Willowbrae building, while a significant transition, provides an opportunity to consolidate our resources and focus our core mission. We are committed to ensuring a smooth transition for all members and community groups who have made Willowbrae their home.

Page 5

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Trustees’ Report (continued)

The Thanksgiving Service on June 8th, 2025, will be a moment to honour the building’s legacy, recognise the years of blessing and celebrate the memories shared within its walls.

The success of the Alpha Course in early 2025 has highlighted a deep spiritual hunger within our congregation and the wider community. We plan to explore further opportunities for faith development and theological exploration, potentially through small group studies, discipleship workshops, and guest speakers. We aim to create spaces where people can ask questions, share their experiences, and deepen their understanding of the Christian faith.

The Kirk Session’s facilitated Away Day in May 2025 will be pivotal in discerning our mission and developing a strategic plan for the future. We will reflect on our strengths, identify areas for growth, and explore new ways to engage with the changing needs of our parish. This process will primarily be a time of focused reflection, discernment, and prayer, as we seek the Lord’s guidance for our future direction. We will set aside time to listen attentively to the Spirit, allowing God to shape our vision and equip us for the work ahead, ensuring that our plans are grounded in the realities of our context.

We will continue to strengthen our partnerships with local community groups, and other denominations. Our commitment to ecumenical cooperation remains strong, and we will actively seek opportunities to work together on joint projects and initiatives, as well as joint worship events. We will look to expand our involvement with the local schools in our area.

Our social media presence and communication channels will be further developed to enhance our outreach and engagement. We will explore new ways to use technology to connect with people of all ages and backgrounds, ensuring that our message of hope and love reaches a wider audience.

We are committed to building upon the success of our social events and fostering a strong sense of community. The new Hospitality Team will play a vital role in creating welcoming and inclusive spaces where people can connect and build relationships. We aim to offer a diverse range of activities and events that cater to the interests and needs of our congregation and the wider community.

Our commitment to serving the vulnerable and marginalized remains unwavering. We will continue to support local charities and initiatives, including the Basic Bank at Wilson Memorial Church, and explore new ways to address the needs of those facing hardship and isolation.

Finally, we will continue to explore ways to make our buildings and activities more environmentally sustainable. We recognize our responsibility to care for God’s creation and will strive to minimize our environmental impact.

Page 6

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Trustees’ Report (continued)

In all our endeavours, we will seek to be guided by the Holy Spirit, trusting in God's provision and faithfulness. We are confident that, with God's help, Meadowbank and Willowbrae Church will continue to be a beacon of hope and a source of blessing to our community for years to come.

Financial Review

The Church receives its core funding from its members offerings and Gift-Aid recoveries. Other income arises from renting out the Church Halls, Investment Income and “fund raising” activities.

Donations are up by £6,027, and the Tax Recovered on Gift Aided Donations is £7,128 (£4,721 in 2023). We have seen an increase in the income derived from our Unit Trusts Investments - which are held by the Consolidated Fabric Fund of the Church of Scotland (see Appendix).

On the expenditure side, our running cost have increase due to running two Churches. Expenditure for the year is £123,546 (2023: £75,980). The net deficit for the year is £61,731 (2023: deficit of £10,618, excluding the ‘Transfer of Union’ balance).

Reserves Policy

It is the Trustees' policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held Unrestricted cash funds of £117,698 (2023: £179,449) and £9,544 (2023: £9,544) designated for the purposes specified in Note 2 of the accounts.

Investments with a market value of £48,243 (2023: £46,370) are held in the Church of Scotland Investors Trust and are available for the general purposes of the Church.

Funds held by the General Trustees which can be applied for by the Church to pay for agreed purposes are shown in the Appendix.

The Church also held £2,399 (2023:£2,379) of restricted funds and £512 (2023: £512) of endowment funds which are held for the purposes specified in Note 2.

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 7

Trustees’ Report (continued)

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Date ……………………..

Edinburgh: Willowbrae Parish Church of Scotland

Page 8

Independent Examiner's Report to the Trustees of Edinburgh: Willowbrae Parish Church of Scotland.

I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 9 to 13.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and

  3. Regulation 4 of the 2006 Accounts Regulations, and

  4. to prepare accounts which accord with the accounting records and comply with Regulation 9

  5. of the 2006 Accounts Regulations have not been met, or

  6. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Hollis Accounting Limited

Chartered Accountants

3, Melville Crescent Edinburgh, EH3 7HW

Date ………………………………..

Page 9

Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

Receipts and Payments Account

Year ended 31 December 2024

Receipts
Note
Donations, Legacies & Tax Recovered
3
Activities for Generating Funds
Use of Premises
Bank interest
Investment Income
Receipts from General Trustees
Other Receipts
Third Party Collections
Transfer of Union balance
Total Receipts
Payments
4
Costs of generating funds
Charitable activities
Governance costs
Total Payments
Excess of Receipts over Payments
for the year before transfers
Transfers
Excess of Receipts over Payments
for the year		 Unrestricted Restricted
Funds
Funds
2024
2024
£
£
39,259
20
2,454
-
7,750
-
131
-
6,547
-
-
-
910
-
-
4,744
-
-		 Endowment
Funds
Total
2024
2024
£
£
-
39,279
-
2,454
-
7,750
-
131
-
6,547
-
-
-
910
-
4,744
-
-
-
61,815
Total
2024
2024
£
£
-
121,566
1,980
-
123,546
-
(61,731)
-
-
-
(61,731)		 Total
2023
£
35,372
2,188
9,103
30
3,684
10,281
182
4,522
161,871
57,051
4,764		 227,233
2024
£
-
57,612
1,980
2024
£
-
63,954
-		 Total
2023
£
147
74,813
1,020
59,592
63,954		 75,980
(2,541)
(59,190)
(59,210)
59,210		 151,253
-
(61,751)
20		 151,253

Page 10

Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

Statement of Balances

At 31 December 2024

Assets
Sunday Collection 31/12/23
Gift Aid (Est for Dec)
Liabilities
Accruals Prof Fees
Other creditors SSE Gas Supply
Note
Bank & Deposit Balances
Bank & deposit balances
brought forward
Movement in year:
Excess of Receipts over Payments for the year
Bank & deposit balances
carried forward
Fixed Assets
Buildings
Investments at Market Value
(Cost £39,372)		 -
482
1,260
3,212
188,993
(61,751)
127,242
Unrestricted
Funds
2024
£
475,000
48,243		 2,379
20
2,399
Restricted
Funds
2024
£
 512
-
512
Endowment
Funds
2024
£		 191,884
(61,731)
Total
2024
£		 40,631
151,253
Total
2023
£
130,153
475,000
48,243		 191,884
475,000
47,102
338
400
1,980
-

The accounts were approved by the Kirk Session and Financial Board on …..........................

For and on behalf of the Kirk Session and Financial Board

Session Clerk

Treasurer

Page 11

Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland Notes to the Accounts Year ending 31 December 2024

Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

1. Trustee Remuneration and Related Party Transactions

No trustee received any remuneration or reimbursement of expenses during the year.

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year 2024.

The total donated to the charity by trustees in 2024 is £7,160 (2023: £4,840).

2. Movements in Funds

Movements in Funds
Unrestricted funds
General Fund
Designated Legacy Fund
Restricted funds
Flower Fund
Fabric Fund
Church Worker Fund
Defibrillator Fund
Other Restricted
Total funds
Endowment Funds
Miss Moffat memorial Fund		 179,449
57,051
(59,592)
9,544
-
-
At 1 Jan
2024
£
Receipts
£
Payments
£		 (59,210)
117,698
-
9,544
Transfers
£
At 31 Dec
2024
£
188,993
57,051
(59,592)		 (59,210) 127,242
455
20
-
-
(59,150)
1,436
-
488
-
-
4,744
(4,804)		 -
59,150
60		 475
-
1,436
488
-
2,379
4,764
(63,954)		 59,210 2,399
512
-
-		 - 512
512
-
-		 - 512
191,884
61,815
(123,546)		 - 130,153

Purposes of Designated Funds

Designated Legacy Fund: This fund was started with a £10,000 received.

Purposes of Restricted Funds

Flower Fund : This is a fund to provide flowers for display during services of worship.

Fabric Fund : This is a fund consisting of grants for Fabric and other Building expenditure and the relevant expenses.

Church Worker Fund: This was a fund transferred at Union and is for support of the workers directly employed by the congregation.

Defibrillator Fund: This was a fund transferred at Union and is for the ongoing costs of the defibrillator. Other restricted funds : These are 3rd party collections.

Purposes off Endowment Funds

Miss Moffat memorial Fund: This fund transferred at Union and is to purchase Bibles for those leaving Bible class.

Transfers in the year were from unrestricted to restricted funds as agreed by Trustees

Page 12

Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

Charitable activities
Giving to Grow allocation
43,989
Presbytery dues
989
Minister’s expenses
39
Pulpit supply
1,627
Other staffing costs
1,200
Fabric repairs & maintenance
-
Council Tax
-
Heat and light
-
Insurance
-
Cleaning
221
Church office expenses
2,386
Printing, stationery
545
Youth & Children Worker
-
Flowers
-
Organ & Music
1,736
Other expenses
3,398
Outreach - Broadband +
1,482
Third Party Collections and dona
-
57,612
Governance costs
Accounts & Independent Examin
1,980
1,980
Unrestricted
Funds
2024
£
3. Analysis of Donations and legacies
Offerings
32,031
Tax Recovered on Gift Aid Dona
7,128
Legacies
-
Other Offerings, (Flower
Fund) Donations etc
-
Other donations
100
39,259
4. Analysis of Payments
Costs of generating funds
Free Will Offering envelopes
-
-		 -
-
Restricted
Funds
2024
£
-
-
-
20
-
20
-
-
-
-
-
-
-
20,140
-
18,698
12,533
7,779
-
-
-
-
-
-
4,804
63,954		 -
-
43,989
989
39
1,627
1,200
20,140
-
18,698
12,533
8,000
2,386
545
-
-
1,736
3,398
1,482
4,804
121,566
Total
2024
£
32,031
7,128
-
20
100
39,279
1,980
1,980		 ,004
4,721
-
165
4,482
,372
Total
2023
£
26
35
147
147
26,605
539
-
1,466
1,515
12,161
(2,860)
7,248
13,262
5,172
985
1,058
-
143
697
959
1,023
4,840
74,813
1,020
1,020

Edinburgh: Meyddowbvdnk and WillowbrAe Pydrish Church of Scotland 5. Mlnlster's Stlpend All Clll]rch of Scotlalld congregations contr11￿le to the Natsonal Stspelld Fund ￿kn"ch bears the costg of all minisiers, stipellds and en4)loyefs COlltribuiiollS for natio]￿1 insuralhce. pensioll and housillg and loa￿ fulld. Miw"slers' sttpends are paid in accordance the naiional siipend scale. ￿hich is related to years of senice. For the year imder reNiev4" the sttpend was Lll.642 and the Sti￿ld (i the fifth alld subsequent years of service) £78W. 6. Assets Page 13 The Manse INell Restalriq) is owned by the charity. and M'as valued at £475.(M)O in 2013. OHryLersbip of all other ￿MIthQgS is i.￿1ed in the General Truslees of the Church of Scotland. No consideraiion is payable for the use of these assets and exyendIn￿e incurred on the repair, Mainte[￿nCe alld insurdnce of these assets is iDcluded in the Cx[￿￿"t￿re SIK￿￿ in the Receipts and Paymellts Accoulli. Investments InVeStn￿ntS are shown ai nwei i'alue on the Sthiement of BalaJKes. IDi"cstnKDts cotnprisc th¢ folloming.. Church ol Scotland Ins"estors Trust 2024 2024 2024 2023 2023 Cost of Uuits of Ullits (p) GroThth Fwld UDits ]ncome Fulld Units 1.430 638 9.123 1.430 3.537 7.fA)5 3.537 39.1 l9 38.705 4V43 40J70 2024 2023 7 Coliectlons for Thlrd P*rties 250 CaIe Fuud CbiLdren First Christian Aid Church of Seot A￿ka1 Ciry Mission 276 70 1.580 -752 285 Cullills Ed8e Theatre Edin Young C￿5 210 254 215 Fishennen Missxi)n Four Square ClJaD8e Fresh Start 323 270 474 Mtys MeaLs Mular4e Hospital MALAWI 212 231 Pedal for Pok Re￿e￿￿rallce S 250 RidJJnond Ho Satilite 7 steppin8 s￿ne$ Street Pasto Try Prayins tllture Scirtjalld War¢r Aid 237 220 223 293 343 4.8(¥4

Meadowbank and Willowbrae Church: Edinburgh

Appendix I

Funds held on behalf of the congregation by the Church of Scotland General Trustees

For the Year ended 31 December 2024

CAPITAL ACCOUNT
Market Value 31/12/2024
REVENUE ACCOUNT
Credit Balances held at 31 December at cost
Credit Balance at 31 December		 2024
£
2023
£
1,856,900
2,021,382
67,672
1,856,900
141,848