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← Edinburgh: Meadowbank and Willowbrae Church of Scotland

2025-12-31-accounts

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TheChurchof Scotland
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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 2025

Congregation No: 010124

Charity No: SC 000963

Report of the Trustees and Financial Statements

For the Year ended 31 December 2025

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||||||| |---|---|---|---|---|---| |Contents|Page|:| |Reference|and|Administration|I| |Report of the Trustees|2-7| |Report of the|Independent Examiner|8| |Receipts|and|Payments Account|9| |Statement|of Balances|10| |Notes|to|the|Financial|Statements|11-14| |Funds held by the General|Trustees|Appendix|I| |of the|Church|of Scotland|

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Edinburgh: Meadowbank and Willowbrae Church of Scotland

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Reference and Administrative Information

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

Trustees (Members of Kirk Session)

Rev Lourens de Jager Alison Arnott Elizabeth McLean Fiona Beveridge David Nimmo Jim Davidson Margaret Nimmo Elaine Farrow Jackie Pantony Yvonne Keith Alan Risk Lorraine Johnston Eleanor Robertson Robert Lowey

Principal Office-bearers

Session Clerk: Mrs Lorraine Johnston Treasurer: Mrs Margaret Nimmo _ Assistant Treasurer: Mr Tom Watson (resigned Dec 2024) Minister: Rev Lourens de Jager

Independent Examiner: Bankers: Suzanne Graham FCCA Bank of Scotland ple Hollis Accounting Limited 172 High Street Chartered Accountants Musselburgh 3, Melville Crescent EH21 7DZ Edinburgh EH3 7HW

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Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 2

Trustees’ Annual Report for the year ended 31 December 2025

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

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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 througha 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

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Trustees’ Report (continued)

In furtherance of these purposes:

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 have moved from the Willowbrae building to the Meadowbank building. A Closing and Thanksgiving service for the Willowbrae Building took place on 8th 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.

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, Guides and Mini Fun Clubs.

Also supports the work of religious and charitable bodies beyond the immediate area, and beyond the wider work of the Church of Scotland. In 2025 we gave financial support, along with our interest and prayers, to many charities both local and overseas.

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

We offer 2 weekly Bible Studies which are open to all to learn with each other the Word. Both of these are very well attended.

Achievements and Performance

Here are some aspects and comments on our work during 2025.

We started a Sunday School and we are hopeful for the future.

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 centre in our parish. We have links with the ‘Conversation Café’ Salaam Project of Edinburgh City Mission.

We commenced Messy Church in December 2023 and although well attended in 2024 and early 2025, due to capacity constraints, we prayerfully made the strategic decision to pause this ministry until we employ a family/mission outreach worker to lead and assist.

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 Marionville Care Home with permission from Leith and Restalrig Church and continue to lead Monthly Monday services at 2pm in the Meadowbank Building as an alternative to Sunday services and these have been well attended and appreciated by those attending.

We continue to engage with Portobello and Joppa Church with our monthly prayer meetings and our minister and two of our elders have volunteered at their holiday clubs. We hada joint meeting in 2025 which was well attended.

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

The Alpha Course in January 2025 during Sunday Service went extremely well, and the Kirk Session agreed to plan an Alpha in 2026 to offer to the community, this is in the planning stage. Our Kirk Session’s facilitated Away Day in May 2025 where we reflected on our strengths, gave us ideas for growth, and explore new ways to engage with the changing needs of our parish.

Some of our elders and members have assisted at Scripture Union Camps.

We now have a Hospitality Team to organise and cater for our social events.

Plans for the Future

As we look ahead, Meadowbank and Willowbrae Church enters 2026 with a renewed sense of purpose and direction. The Kirk Session’s facilitated Away Day in May 2025 was a pivotal moment in which the Session sought the Lord’s guidance for the future of our congregation. Out of that time of prayer and discernment came a clear sense of God’s call across five areas of church life: worship, teaching, community, service, and witness. These priorities now form the framework for our plans going forward.

Edinburgh: Meadowbank and Willowbrae Church of Scotland

Page 5

Trustees’ Report (continued)

Central to our vision for the coming year is the development of our family and children’s ministry. Having prayerfully paused Messy Church in 2025 due to capacity constraints, the Kirk Session is actively investigating the employment of a family and outreach worker to lead and pioneer this vital area of ministry. This post would help us to develop work among children and young people, create forms of worship accessible to families, and build stronger connections with the many young families in our parish. Alongside this, we will continue to develop our weekly Baby and Toddlers group and our small Sunday School, seeking to grow these as welcoming entry points for families in the community.

The Alpha Course, which ran during Sunday services in early 2025 and proved deeply encouraging, has now been developed into a community-facing outreach. In early 2026 we launched Alpha on Wednesday evenings, beginning with a hot meal, and open to anyone in the community. We plan to continue running Alpha regularly as a key part of our evangelistic outreach, creating a relaxed and welcoming space in which people can explore the Christian faith, ask questions, and encounter the gospel.

We are committed to deepening the prayer life and discipleship of our congregation. We plan to develop teaching on prayer and establish dedicated times for united, gathered prayer during the week. Our two weekly Bible Studies and Discipleship Group will continue, and we will create further opportunities for discipleship in small groups, ensuring that the existing congregation is supported and equipped for the work of ministry.

Now settled at the Meadowbank building as our sole place of worship following the Closing and Thanksgiving Service for Willowbrae in June 2025, we are looking to make the most of our consolidated location. The monthly Monday afternoon services will continue at Meadowbank, and we will actively invite others from the surrounding community to these. We will also explore hosting free, open community events with refreshments, such as concerts and other such activities. Our partnership with Portobello and Joppa Church within our parish grouping will continue to develop through joint prayer meetings, holiday club volunteering, and shared initiatives. We will also seek to strengthen relationships and collaboration with other local churches, and to build on our existing links with Abbeyhill Primary School and other schools and children’s centres in our parish. We will prayerfully consider practical ways to offer hospitality and support to overseas students and new arrivals in Edinburgh, and plan activities that bring the church’s presence into the local community.

Our Pastoral Care team, Worship Team, and Hospitality Team and newly formed Mission and Outreach Team will continue their faithful work. We will maintain our regular services at Lauder Lodge and Marionville Care Homes, our links with the Conversation Café Salaam Project of Edinburgh City Mission, and our weekly support of the Basic Bank at Wilson | Memorial Church. We will continue to support local and overseas charities through our giving,

Edinburgh: Meadowbank and Willowbrae Church of Scotland

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Trustees’ Report (continued)

especially at our monthly Soup Sundays, and to keep our social media and communications up to date to ensure our message of hope reaches as wide an audience as possible.

In all our plans, we seek to be guided by the Holy Spirit, trusting in God’s provision and faithfulness. We are grateful for the foundations laid in recent years and confident that, as we respond to God’s call, Meadowbank and Willowbrae Church will continue to grow as a beacon of hope and a source of blessing to our community.

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 £10,332, and the Tax Recovered on Gift Aided Donations is £483 (£7,128 in 2024), with some Gift Aid due at year-end. Receipts from General Trustees are drawdowns from the funds held by the General Trustees on the charity’s behalf (see Appendix) which can be applied for to cover utilities and insurance costs and to carry our fabric works.

On the expenditure side, our running costs continue to be high due to running two Church buildings. Expenditure for the year is £130,733 (2024: £123,546). The net deficit for the year is £18,428 (2024: deficit of £61,731).

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 £99,220 (2024: £117,698) and £9,544 (2024: £9,544) designated for the purposes specified in Note 2 of the accounts.

Investments with a market value of £50,125 (2024: £48,243) 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 £2,449 (2024:£2,399) of restricted funds and £512 (2024: £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,

Len 0h gh |

Lorraine Johnston, Session Clerk

Date 0...Sth APRILeee ¢ U2 be

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 2025 which are set out on pages 9 to 14.

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: *to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

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

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

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

Signed eu lecacn.. (abr

Suzanne Graham FCCA

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

Date Le (4)26.q

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Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

Page 9

Receipts and Payments Account

Year ended 31 December 2025

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Unrestricted Restricted Endowment Endowment
' Funds Funds Funds Total Total
2025 2025 2025 2025 2024
Receipts Note £ £ £ £ £
Donations, Legacies & Tax Recovered 3 43,39] 50 - 43,441 39,279
Activities forGeneratingFunds 1,874 - - 1,874 2,454
Use ofPremises 10,962 - - 10,962 7,750
Bank interest 1 - - 1 131
Investment Income 6,055 - - 6,055 6,547
Receipts from General Trustees 40,251 - - 40,251 -
Other Receipts 336 - - 336 910
Third Party Collections - 5,735 - 5,735 4,744
North Merchiston Grant - 3,650 - 3,650 -
Total Receipts 102,870 9,435 - 112,305 61,815
Payments 4
Costs of generating funds 12] - - 121 -
Charitable activities 79,716 49,636 - 129,352 121,566
Governance costs 1,260 - - 1,260 1,980
TotalPayments 81,097 49,636 - 130,733 123,546
Excess of Receipts over Payments 21,773 (40,201) - (18,428) (61,731)
for the year before transfers
Transfers (40,251) 40,251 - - -
Excess ofReceipts over Payments
fortheyear (18,478) 50 - (18,428) (61,731)

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Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

Statement of Balances

At 31 December 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment| |Funds|Funds|Funds|Total|Total| |2025|2025|2025|2025|2024| |Note|£|£|£|£|£| |Bank &|Deposit|Balances| |Bank &|deposit|balances|127,242|2,399|512|130,153|191,884| |broughtforward| |Movement|in|year:| |Excess|of Receipts|over Payments|forthe|year|(18,478)|50|-|(18,428)|(61,731)| |Bank &|deposit|balances| |carried|forward|;|108,764|2,449|512|111,725|130,153| |Fixed|Assets| |Buildings|475,000|475,000|475,000| |Investments|at|Market|Value|50,125|50,125|48,243| |(Cost|£39,372)| |Assets| |Hall|Jet|debtor|1,400|-| |Gift Aid|(Estimate)|7,000|482| |Liabilities| |Accruals|Prof|Fees|1,980|1,260| |Accruals|-|other|fees|180|-| |Income|received|in|advance|315|-| |Other|creditors:|Council|Tax &|energy|15,544|3,212|

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The accounts were approved by the Kirk Session; and Financial| Board on .. sessedC/¢bees lerefeceesLe

For and on behalf of the Kirk Session and Financial Board

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} VV Yo yy NY Sh Session Clerk
ANN _ /Wat AND Treasurer
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Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

Page 11

Notes to the Accounts

Year ending 31 December 2025

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 2025.

The total donated to the charity by trustees in 2025 is £8,945 (2024: £7,160).

2. Movements in Funds At 1 Jan At 31 Dec
2025 Receipts Payments Transfers 2025
£ £ £ £ £
Unrestricted funds
General Fund 117,698 102,870 (81,097) (40,251) 99,220
Designated Legacy Fund 9,544 - - - 9,544
127,242 102,870 (81,097) (40,251) 108,764
Restricted funds
FlowerFund 475 50 - - §25
FabricFund - - (40,251) 40,251 -
Mission& outreach - 3,650 (3,650) - -
Church WorkerFund 1,436 - . - - 1,436
Defibrilator Fund 488 - - - 488 -
Other Restricted - 3,735 (5,735) - -
2,399 9,435 (49,636) 40,251 2,449
Endowment Funds
Miss Moffat Memorial Fund 512 - - - §12
512 - - - §12
Totalfunds 130,153 112,305 (130,733) - 111,725

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 relevent 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.

Mission & Outreach: This was the North Merchiston grant from Presbytery, which was fully spent on mission and outreach in the year.

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Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

2. Movements in Funds (cont.)

Purposes of Endowment Funds

thoseMiss Moffatleaving BibleMemorialclass. Fund: This fund transferred at Union and. is to purchase Bibles for

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

Unrestricted Restricted
Funds Fonds Total Total
2025 2025 2025 2024
£ £ £ £
3. Analysis ofDonations and legacies
Offerings 42,363 - 42,363 32,031.
GiftAid 483 - 483 7,128
Legacies “ - - -
Other Offerings, (Flower - 50 50 20
Fund) Donations etc
Other donations 545 - 545 100
43,391 50 43,441 39,279
4. Analysis ofPayments
Costs of generating funds
Free Will Offering envelopes 121 - 121 -
U2 - da- -
Charitable activities-
Giving toGrow allocation 54,982 ~ 54,982 43,989
Presbyterydues 1,235 - 1,235 989
. Minister’s expenses - - - 39
Pulpit supply - ~ - 1,627
Other staffing costs 1,260 - 1,260 1,200
Fabric repairs& maintenance - 9,960 9,960 20,140
Council Tax - - - -
Water rates 1,420 - 1,420 -
Heat and light 8,102 15,900 24,002 18,698
Insurance - 14,39] 14,391 12,533
Cleaning 8,640 - 8,640 8,000
Church office expenses 1,210 - 1,210 2,386
Printing, stationery 378 20 398 545
Flowers - - - -
Organ& Music 550 - 550 1,736
Outreach& Activities 1,699 - 1,699 -
Otherexpenses - 3,630 3,630 3,398
Telephone& Broadband 240 - 240 1,482
Third Party Collections - 5,735 5,735 4,804
79,716 49,636 129,352 121,566
Governance costs
Accounts& Independent 1,260 - 1,260 1,980
Examination 1,260 - 1,260 1,980

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Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

5. Minister’s Stipend

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All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years of service) £39,856.

  1. Assets

  2. The Manse (New Restalrig) is owned by the charity, and was valued at £475,000 in 2013. Ownership of all other buildings is vested in the General Trustees of the Church of Scotland.

No consideration is payable for the use of these assets and expenditure incurred on the repair, maintenance and insurance of these assets is included in the expenditure shown in the Receipts and Payments Account.

Investments

Investments are shown at market value on the Statement of Balances. Investments comprise the following;

Church of Scotland Investors Trust

2025 2025 2025 2024 2024
Number Cost Market Number Market
ofUnits Value ofUnits Value
£ £ £ £ £
‘GrowthFund Units 1,430 6.88 9,838 1,430 9,123
Income Fund Units 3,537 11.39 40,286 3,537 39,119
50,125 48,242

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Edinburgh: Meadowbank and Willowbrae Parish Church of Scotland

2025 2024
7 Collections for Third Parties £ £
Barnabas 135 -
Bethany 380 250 "
Care Fund - 276
Children First - 70
Christian Aid 1,131 1,580
Church ofScot Appeal - 360
City Mission - 311
Crisis UK 251 -
Crossreach 658 -
Edin Young Carers - 254
Edinburgh ChristianUnion 324 -
Edinburgh City Mission 285 300
Erskine 325 80
Four Square Change - 270
Jesus Wings Ministry 731 -
Mary's Meals - 300
RNIB 109 -
SASRA 100 -
Satilite 7 - 237
Scripture Union 162 -
Tear Fund 714 -
Try Prying - 223
Venture Scotland - 293
Young Lives versus Cancer 430 -
5,735 4,804

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Meadowbank and Willowbrae Church : Edinburgh

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Appendix I

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

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For the Year ended 31 December 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |CAPITAL ACCOUNT|£|£| |Credit Balances|held|at|31|December|at|cost|1,856,900|1,856,900| |Market|Value|31/12/2025|2,128,731|2,021,382| |REVENUE ACCOUNT| |Credit|Balance|at 31|December|183,665|141,848| |TEMPORARY FUNDS|(1,174)|-|

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