EDINBURGH: ST ANDREW'S CLERMISTON CHURCH OF SCOTLAND CONGREGATIOIYAL ACCOUNTS (RECEIPTS AND PAYMENTS ACCOUNTS) FOR YEAR ENDING 31 DECEMBER 2024 Congregation No: 010085 ChArRty No: SC 002748 Page l of 12
Reference and Administrative Information Charity Name: EdinbLlI'gh.. St Andirw's Clermiston Chui'ch of Scotland Charity Registration Number: SC002748 Congregation Reference No.. 010085 Contact Address: Edinburgh St Andrew's Clermiston 17 Clern]iston View EDINBURGH EH4 7BU Regtstered Office Address: 7 Clerniiston Hill EDINBURGH EH4 7DH Trustees Membei's of tlie Kirk Session who have served during the fLnancial year up to the date of signing the accounts are as follows. Interim Moderfitor Rev Andrea Prlce Elders Cathy Henry June Herschell Reg Kingman John Philp Michael Cockburn Moira Robertson Sandra Steedman Assessor Elder (AppoinlLd May 2025) Proposed New Ei Iders From 2n41 November 2025 Mr Brian Endicott Mr Bruce Sherry Jenifer Mouat Irene Shaw Mrs Anne Sherry Principal Office-bearers Interim Moderator Rev Andi'ea Price Session Clerk.. Mrs Moira Robertson Church Treasurer: Mr Brian Endicott Independent Examiner Suzanne Graham FCCA. Hollis Accounting Ltd, 3 Melville Crescent, Edinburgh, EH3 7HW. Bankers Bank of Scotlaiid, 206 St John's Road, Edinburgh, EH12 8SH Page 2 of 12
Trustees, Annual Report Year ended 31 December 2024 Structure Governance and Management Governing Document Administration of the Church is in accordance with the terms of the Deed of Constitution (Unitary Forni). Recruitment and Appointment of Trustees Meinbers of the Kirk Session are the chai'ity's ti'ustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who al'e considered to have the appropi'iate gifts and skills. Tlie meinbers of the congi'egatioii are al80 invited to nominate individuals who are believed to have the skills and commitment to contribute lo the management affairs of the Church, to attend and conti'ibute to the Kii'k Session. Organisational Strueture The Kirk Session is chaired by the Interim Moderator, whilst the charge remains in vacancy, and is scheduled to meet six times in a yeai.. The Kirk Session oversees both civil and ecclesiasli¢al issues and these include evei'ything from property to pastoi'ak care and from finance to vision for th¢ future. Objectives and Activities The Church of Scotland is Trtnitartan in doctrine, Refom)ed 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 briiig the ordinan¢¢s of religioi) to the people in every paiish of Scotland through a tenitorial miiiisty. It eo-opei'ates with other Churches in various ecumenical bodies in Scotland and beyond. In the period of this report, St Andrew's CleiThiston did not have a minister in post. Tlie congregation has been sUPPOrted foi. various seivices by Rev Prtce (Interim Moderator). Also, with suppoi't from Coi'slotyhiiie Old Parish Church, it's Assistant Minister, Rev William Watt, preacl)¢d on a regular basis. Wher¢ a Minister of The Word & Sacrament was not available, members of the Congregation play an active part in the creation and delivery of services. Worship of God is offered on each Sunday at 10:30 am in Edinburgh St Andrew's Clemiiston. Tl)ere was no formal "Suiiday School" for children during the year although trained 8taff and resources were available every Sunday should young people attend. St Andrew's offers an opportuiiity for the Community to remember those killed and injiired thi'ougJh conflict at its annual Remembrance Service. To in(irk St Andrew's Day, Ihe church holds a "Toy Service" whei'eby members of the congregation can donate loys to ben¢fit those experiencing hardship Page 3 of 12
Edinburgh St Andrew's Clermistoll - SC 002748 Independent xaminer's Report to the Trustees of Edinburgh St Andrew's Clerniiston Church of Scotland I report on the accouiits of the charity for the year ended 31 December 2024 which are set out on pages 8 to 12. Respective responsibilities of trustees and examiner The charity's tISteeS are responsible for the preparation of the accouiits in accoi'dance witli the terms of the Charittes and Trustee liivestment (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 Regulalions does not apply. It is my responsibility to examine the accounts as required undei. stIOn 44(1) (c) of the Act EU)d to state whetlier particiilai. mattel's have Come to my atteiitLOn. Basi8 of independent exydminer's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting i'ecords kept by the charity and a comparison of the accounts presented with tliose records. It also includes consideration of any unusual items oi. disclosures in the accoullts and seeks explanations from the trustees concen]ing any such matters. The procedures undeitakeii do nol pi'ovide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by th¢ accounts. Independent examiner's statement In the course of my examiiiation. no matter has come to my attention: which gives mc reasonable causc to believe that in any niaterial rcspect 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 to pi'epare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounls Regulations have not been met. or 2. to which. in my opinion. attention should be di'awn in order to enable a proper understanding of the accounts to be ieach¢d. Signed: . 2025 Name: Address.. Suzanne Graham FCCA Hollis Accounting Ltd, 3 Melville Crescent, EDINBURGH. EH3 7HW Page 6 of 12
Edinbu h St Andrew's Clermiston Recei ts and Pa ments Account Year ended 31 December 2024 Unrestricted Funds 2024 R¢5tricted Funds 2024 Endowment Funds 2024 TotAI 2024 Total 2023 Recei Donations Note 25,685 1,201 19 25.685 1,201 19 25,433 914 Activities for Geiierating Fund5 Bartk & Deposit interest Inv¢stment incoine 66 240 26,905 26,905 26,653 Rental of premises Sale of investm¢nt5 7.074 12,040 7,074 12,040 14,753 Receipts from General Trustees Otlier Receipts 676 676 1.398 Total Rccei 46,695 46.695 ments Costs of generating funds Charitable activitics Governance costs 79 79 243 30,129 515 24,795 277 54,924 792 52,062 792 TotMI Pa ments 30,723 55.795 Exeess of Reeeipts over Payments for the year before transfers 15,972 - 25,072 9,100 -IIY,293 Transfers -25,072 25,072 I xcess of Receipts over Payments for the year -9,100 -9,100 -10,293 Page 7 of 12
Edinbur h St Andrew's Clermiston Recei tsandPa ments Account Year ended 31 December 2024 Unrestricted funds Restri¢t¢d funds Endowment funds Total 2024 Total 2023 Note Bank & De osit Ilalances Bank & deposit balances bi'ouglit foTward 13.189 1.683 14,872 25.165 Movement in year.. Excess of Receipts over Payjnents for the year 9,100 -9,100 -10,293 Bank & deposit balances arried forward 4,089 Investments at market value (Cost £1,000) Nil units held as Sold in year, Assets Gift Aid Receivable Cash Received 2024 1 Banked 2025 H&ll Letitng IncoElle 11,060 4,100 4,100 3,327 314 314 675 4.414 4,002 Liabilities Tliese Iliibilliles were.seiiled InfullsIng ftéldliltsiifilfupiils drawii dowiilrnm Iht Consolidle Fubrlc Fundlieldby Ihe Generrtl Trusi*e.i. Locum Services 17,922 The accounts were appiDved by the Kirk Session on I l April 2025 For and on behalf of the Kirk Session. Rev Andrea Price, Interim Moderator Brian Endieot¢ Treasurer Page8 of12
Edinbu h St Andrew's Clermiston Notes to the Accounts l Trustee Remuneration and Related Party Transactions No trustee received any remuneration or reimbursement of expenses during the ye. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by th¢ charity during the year. 2 Movements in Funds At31 Dee 2024 At l January 2024 Reeelpts Payments TrYdll8fer8 Unrestricted funds DesignEted Fabric Fund General Fund 20,384 7.195 -20,384 -4688 25.072 30.723 Restricted funds Clermislon Churches Fund FAST PrOjt Fund Modernisation of Toilets Fund "Breathing Space" Services Fund 473 473 - 25,072 25,072 700 700 253 257 253 257 Lepr03y Fund 83 - 25,072 25,072 Total funds 5,7n Pur 08es of Desi nated Funds Fabric Fund: The Trustees had set aside funds for the maintenance of the Church propety. the reserve is now deemed un-necessary due to fund5 being available from the General Trustees if required. Pur os¢s of Restrlcted Funds Clenniston Churches Fund.. The fund is to support charitable Works by St Andrew's and St Kentigern's. FAST Project Fund: The fund supported various ways of engag¢ment within the wider community of Clerniiston. The project has now been suspended. Modemisation of Toilets Fund: This fund is to faciIitate a feasibility study into Upgrading the toilet facilities. "Breathing Space" Services Fund: This fund is to assist with the provision of additional mid-week services. Leprosy Fund: This fillld is to support the works of the Leprosy Missio Page 9 of12
- Analysts of Other Xncome other Donation9 Weddings & Funeral S¢rvi¢es Other Income- Mlsc. 200 300 176 676 200 300 176 676 1.298 loo 1,398 S. Analysis of Paymellts Costs of gellerating funds Off¢ring envelopes Expenses for Churth Bvents 226 79 79 79 17 79 243 Charitable activitie Ministrie5 & Mission 8Ilocalion Presbytery dues Minisl¢r's expenses Plllpit supply Oth¢rstaffing costs Fabrlc repairs & maintenanc4 Council Tax 9,812 810 240 9,812 810 240 9,235 419 441 22,307 1,531 6,445 6,807 2,742 1,173 962 52,062 7,158 961 5.287 2,583 771 1,296 17,582 24,740 961 5,287 7.873 2,694 .296 Heat And light Insurance 5,290 1,923 Church oifice expenses Prirtling> Stationery, and postsge 30,129 24,795 54,924 Governance eosts Indopendent examiner's fees SAS 277 792 792 Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund that bears the costs of all minister8, stipends and employer's contributions for national insurance, pension, and housing and loan Thd. Ministers, stipends are paid in accordance with th¢ national stipend scale, which is related to years of service. For the ye. und¢r review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884. Page 10 of 12
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 Decembei at cost 512,828 69,578 Market Value of Balances at 31 December 545 091 Note.. The Manse, owned by St Andrew's Clermiston, was sold in November 2024. The proceeds, after legyal & pi'ofessional fees, are held by the Church of Scotland's General Tiustees on St Andrew's behalf in the "56 Cons. Fab. fund-capital (Il), account. REVENUE ACCOUNT Credit Balance at 31 December 66,624 60,235 Page 11 of12
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