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 tI￿SteeS 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. s￿tIOn
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 Infull￿sIng ftéldliltsiifilfupiils drawii dowiilrnm Iht Consolid￿le￿ 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 PrOj￿t 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

4. 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

THIS PAGE IS INTENTIONALL YLEIFTBLANK