Scottish Charity No. SC004673 CoAgregaÈion NunthÉr 030204 The Church of Scotland Gorebridge Parish Church Trustees, Report and Financial Statements For theyear ended 51 Decémber 2024 l+P Innes & Partners Chartered Certlf*d AccuumantS Gorebrid e Parish Church Contents of the Financial Statements forthe year ended 311)ecembcr 2024 Pagc Report of the Tn￿tee& Re[￿ of the IndepeTtht Exarniner Statanent of Financial Activities Balan￿ sheet Notes to th¢ FIn8n¢l￿ S￿t￿ents 9-19 Appendix 20 Gorebrid e P￿iSh Church Report of tbe Trusteesfor iheyear ended 31 December 2024 The Trustec5 arc pleased to pr¢sent their report together with thc financial staten)ent8 of the church for the year ended 31 Decembu 2024. Prlncipal address 96 Hunterfield Road CJ0￿brIdge Midlothi8n EH23 4TT BAnkers BAnk of Scotland 47 High Strttt Dalkeith Midlothian EH22 IJA ststus of Cbarity #nd Governing Documellt Gorebrid8¢ Parish Church {GPCI is administcrcd in accordance with the ternis of the Deed af Conslitulinn (Uni12ry Forni) the ftamework of whieh is decided by the General Asgembly of ihe chll￿h of Scotland. 11 is a Tegisiered Scottish Charity (Nurnber SC004673). Trnste Offlee Be*r• Minister Youth Minister Se$$ion Clerk Chur¢h Tr¢asurer Reeruitment #nd *PPDintment of Truite GPC'S tn￿te¢S are its Activ¢ Elders, all of whom are current members of the Kirk Se8sioTh New Elders chosen on the basis of charllcter, commitment and appropriate gifting. The ordination of Elders aThd decisions re8ardin8 tbe Kirk Session membership the 501E responsibility of the Kirk Stssion Active Elders may serve for life or may Step down from office voluntatily or because of disciplinary 8Ction. Only Elders m4y be A¢liv¢ members of the Kirk se&810￿ The Moderator of the Kirk Session is the cutrent Ministet in the Cbarge. organ1￿tIOnal strnethre The Kirk Session has the sole responsibility for the good order of GPC. Its primary Toles a￿ discerning and approving future direction, the appointment and discipline of Chu)th personnel, the setting ofbud8¢t8 and overnll financial propriety and overseeing the life and mission of the Church. The Kirk Session also has the talk of overseeing resourcing. vision and strategy for the life of GPC 8nd its impact on the wider community and the world. Th¢ Kj'rk Session ov¢rse¢s th¢ Tr¢a9ury and Propety Teams who look after the fllwicial and propety Conc￿ ofGPC. ObJe¢tlves wnd Artli4tle8 Thc Church of Scotland is pfirt of the one Holy Catholic and Ap08tolic Church. ￿￿bIl&hed by our Lord Je8U5 Christ. Wc arc TrinitsTiaD in do¢trin¢, Rcfornicd ia trndition And Presbyterian in polity. We exist to glDrify God and work for the advanc¢m¢nt of Chri8t's Kingdom in Gorebridge Parish. regionally. nationally and int¢rnatiollally. As a pan of a national Church, wc a¢kttowledge a distinctive call LO bring the ordinances of religion to the people of ¢v¢ry parish in SwtlLod thro4gh a t¢Thitorial ministry (Church of Scotland Dcclaratory Arti¢l¢ 3). W¢ cO￿perat¢ with oth¢r Church¢s in various ¢¢um¢nical bodies in S¢oti8nd and beyond. We also partllcr with otheT agencie5 both in local gov¢nLuKnt and communty work. The mission 3tatem¢nt of GPC is.. to ￿￿Urag¢ w¢ryon¢ to liv¢ in th¢ r¢&lity of Jc5U5' love. Page I Gorebrid e Parish Church Report of tbe Trustee8]or theyear ended 31 December 2024 ObJecllves and acrfvltley (cont?d) Our four core values are that we are Jesus centred, BiblebRssl Spirtt filled and Godhonouring. Itis our objective to ¢stablish and nurture a ￿lbr&llt cornmunity of faith ill Gorebridge P8ri8b, which includes the village of Temple. so that people might enter into a personal relationship with the risen I￿rd J&8ug Christ. that they might worship Him, grow in faith and serye the wider comrnunity. that through this church God's comp&$sion for all people in our parish might find expression. We extend pastoral care to members and non-members alike and Scek tn bring God's love to bear in our local commw)ity and the wider WOTitL We provide an opportunity for weekly worship* and run other ￿0uP5 SO that pwple have an Op￿rtUnIty to find support in a more inlimate settin8. We encourage people ID worship, in Prayer. in 8tudy of th¢ Bible. in $oci81 and community a¢lion 8nd in personal gr0￿h. We also provide & weekly Community Recycling Project and Community Cafe, prayer meetin& and Youth Groups. Funds raised through the Community Recycling Pmject are distributed io local causes by 4)plicatlOD. We partn¢red with lh¢ TNss¢ll Trusl Midlolhian Council and otherlocal organi5alion8 to eslablish the Midlothian Foodbth which now runs as an i[￿ependent chariry. However, we continue to have a clo$¢ association with it and 8re ictive in 8upponing it in¢luth'n8 proYidin8 premises retti fr¢¢ to assist during a shortage of grant fundRDg. Through thi$ partnership we provide a Wednesday Lunch Club for over 65.6 and a Community Meal, This is provid¢d on a donation basis and we havo pBrtn¢red with Citizen's Advice Bureau to provide A worker to meet with ¢liertts at this time. This ha8 been mad¢ possible with a8t7nt from the TnLssell Tru81 to Midlothian Foodbank. We partner with the Bethany Christian Ttwt to run a recovery programme called Bridg¢ to Freedom. Thi8 provides much needed addiction recovery provision in Midlothian and a mean8 of recovery for other life issues. Our Proj¢ct Worker ig an ¢mployo¢ of Bothany. As & corLgregation we 80U￿ £6.000 w PAY for our part of this work. Our provision ig aimed al all ages ftom crèche provision Ihrou8h primary school age. high gchool adult. We provid¥ 8 pl8¢z where people of all ages backgroundq cart mix and develop supportive friendships. Throug ow Ministy staff we provide School Chaplaincy in Gorebridge, Stobhill and Gore Glen Primary Schools aTrJ OC¢osionally to Newbattle HigE] School. We also provide a Pastoral Care Team ¢0 help people in times of CLISIS, 9nd to visit the housebound and a c￿u￿b FBmily Pastor who provides additional pa8tOTal support, We provide beDcvolenl ￿nd to help in lime5 of hLtrdship and encourage ¢hAritabl¢ giving to other gocd causes. A8 far possible we raise our own income from Gon￿¢satiOnal yivill8 and fimdrais¢ for external cau5e8 which have included the Children's Hospice Association Scotlttnd and The Bamabas Trust durin8 ihepasl year. Ourmembe Individu￿lY sponsor overtweryty children in developing nations through Compassion and WoAd Vision. We also WO￿ ill partncrsbip witb Safe Falnilies for Childrcn lo providevolunteersupport to families inneed in Midlothian. Our member5 are encour&gcd in their membership of other Cornm￿1ty works. This year our partner clwity for community youth work Gorebrid8¢ Opportunities (GO) wound up due ¢0 l&ck of funding. Our Youth Team have taken over the running of the Friday night drnpins wbi¢h have beeo r¢nam¢d.conn￿t" During the year we ernpl0￿d & Youth Mini5t¢r who ovorsaw the team who provide youth ministy and commullity work in GPC, tbc local schoo15 gmd ConnccL Wc also ¢mploy¢d a part lime10.5 FTE) Youth and Schools Worker to &8sist with our young people'5 work. This was in response to ourRebuild and Rencw initiative wbicb has shaped our rcspoase to tbe challcnges of the Covid Lockdowi and its effects on our church family. Our Youth Team has strong links with Gorebridge, Stobhill and Gore Glen Primary Schools. We have &lso started a SGriptyr¢ Union group at N¢wbattl¢ High Srhool. They ran a youth adivity and outre&ch week call Stsg¢'n'Slam and gssi5t¢d in th¢ delivrry of anoth¢r w¢¢k in Liberton. Each FTiday two dTOP-ins are call 'Thnnect". These are not faith b&8ed and are by our Youth Team. Our Yollth Minister and our Youth and Schwls Work¢r ar¢ ¢mploy¢d by GPC with a small portion of our Youth Minislcr salary being PTovidedby Reign Mllllstrl¢s for njtsttlttg a l¢arntng cl￿91¢t for th¢ walolng of other youth mtttisiers. Most Youth Ministry staff salary fiwding is raised from tbe Congregation Trith some grant funding for our Youth and S¢hoo15 Worker. Pag¢ 2 Gorebrid e Parish Church Report of the Trusteesfor the year ertde4131 December 2024 ObJertlve5 RctIvltl￿ (cont'd) In addition to penonal evangelism we Tun tbe Alpha Cout5e as a mejms to en￿urage people to consider faith in Jesus ChTiSt for themselves. We aTe encouraged thatpwle Goming to faith report the positive changes thai have happened in their live8 as a consequence. We algo provide an adult discipleship programme Ihrough Thut3day Church whi¢b meets weekly during ienn time. We also run a few Homegroups. most notably our 20 Something Homegroup Ihal.qupports young adults. This year we admitted 13 new members lo the congregation. We provide a guite of halls and facilities to a wide range of local groups on a not for PTofit b&sis. regularly subsidising, in part or in whole, the letting fees. We have renovated the woodell floor in the 9rn￿l h811 and result rtew hall l&s have been secured. We cont'nue to run our Hilltop Community Project to raise ￿fftd$ to refresh atsj expand our hall facdities and provide a permanent home for the Midiothian Foodbank. tknng 2024 the Ktyk Session decidel to reviyit the original plans to rationalise alld phase the PToiert in the ligbt of the reduction of available grant funding. A¢h1eweme￿tll and perfornJAnee We provide cmployment for a Millister. Youth Minister (40 hours), Youth and School& Worker (40 hour8), Busin£s8 Manager {16 hours), a Children's and F8mily Worker (5 hours). a Church Family Pastt)r (6 hours) and a Facilities A.i.ii.siant (6 hours). We ￿ trAining And mentoring one Youth Mtssion s￿dent and Support a wider network of trdinee Youth Ministers through Reign Ministries and our Leader8hip night on a Tue.sday. We participate in the wider work of the Church thmugh Presbytery and the GeDer81 Assembly and continue to foster close links with oth¢r congr¢gation$ in Gor¢bridg¢. and off¢r as$i8tan¢¢ to other lo¢￿ con8re8&tions. D*ndal revlew The finan¢i4] $taternent5 for the year are Bet out ID pages 7 10 19. The StsiemeDt of Fillattcial Activities on page 7 refle¢ls an increase in fimds of £101 (2023: nei decrease of £6,781). The Church held lo¢al reseryes at 31 December 2024 amounting to £171,872 (2023: £171,771} which was made up of An uttre8tticted genernl fjjnd amountin8 ¢0 £5.11] (2023.. £13.3871. unrestrict¢d designated fimds amounting to £1 1,912 (2U23.. LI 5,6071. restiicted fimds Amounting to £150,191 (2023: £138,403) an erjdowment fi￿d ￿nOUnting to £4.658 (2023: £4,374). Core Church 4cllvldeB Almost 850/0 of GeneiAI fund illcome in 2024 cgme from donations from ourmembets. includin8 gift aid recelved on these donatious. There were several llew standin8 orders re￿IVed during the ye￿. &ving an increase of 7.611/0 on the P￿10￿$ year. Offerin88 At Sunday Seryices 4tt up by 6.8ts/• on last year. Income from hall rerttals is slightly biBher thAD la8t year, reflecting increA8ed usaBe. Gen¢rnl fund ¢xpetsditure 15 ruuch higher than thE previous year. up by 25 %. ULainly due to Incr￿sed Giving to Grow contributions, and Loihians and Borders Presbytery fccs Incr￿¢$ in Salary wsts. This 18 ID part due to the extrk cost of training a n¢w tre&8urer. Highcr utility c05t& including & watcr ratc5 bill which should hav¢ bccn receiv￿1 in 2023 Travel costs. for the Asslstant Minister This year we received grant fjjllding from the ChuTGh of Scotland S¢e(Ls for Growth lknid to support our Youth Clan". Emmaus projecl. The total award 15 £40.000 pu year for 3 years. Th¢ first in5talment of £20,000 w& received in October and covered costs from l May 2024. The second instalment is due in January 2025 and will cover costs from l November 2024. This instalment h&8 been entered as a debtor. A new restri¢ted fimds w48 set up to manage tbese grants. Restric,ted expendihire. is up considerably by 27Vo dlie mainly to Travel costs for the A5sistsnt Minister increased s81ary costs. Th¢ &ssistsnt Youth Minist¢r was nwv¢d to a full time contr8ct work on the Holl R¢d¢Y¢lopmcnt proj¢ the Clan.. Erllmau5 projxt fundcd by th¢ S¢¢ds for Growth grant other D¢W projects fimdsj by Church of Scotlalld grants received at the end of 2023 Page 3 Gorebrid e Parish Church Report of the Tru$tee$ Jor ihe year ended 31 December 2024 Church Grojps The Communlty Recycllng ProJett (CRP) had fi￿dS of £7.499 at the start of the year. Income has increased by 12fj/D, &llowing gr￿ts totslling £6,000 io be made to local causes. In addition to the grants made to external organisations listed in the not&$ lo the accounts money was ttzttsfetred to other fillxis as Stat￿ below. At the end of the year the fund stood at £3,223. The Monday Fellowsbtp had full& of £707 at the start of the year. The fellowship end￿ the year with funds of £660. Tr4ll$fer be¢wetD fuDdi Community Re¢yelingfynd- transfer to the Youth Outreach Fund as a ¢ontributs'on to the running costy of the prngrthime (£5001; tra￿$fer to Bridge to Freedom lo cotttribuie toward5 thc f¢¢ we pay to Bethany TNst (£2.000)' trAnsfcr to the Music projeci (£1,000) transfer to th¢ Family Outr¢ach ￿lld 88 a contribution towards Ihe Comlect Famili¢s 8TQUP {£500) transler w the General fund towards the cost of the Sunday Club Wayfinder camp (£500) transfer io the Hall Redcveloprnent project from the sale of spring bulbs donated forthat purpoae (£lW) transfer lo the H811 Redevelopment project (£4,0(Ml) tTmfer to the Youtb Outr¢A¢h Fund as a ¢ontribution toward8 the co8t8 of the Canty Bay weekend (£l,(KlO), trAnsfer to the General fund for hcat Ylttd light (£1.500) trAa$fcr to thc Gcneral fund aj a contribution towards thc cost of a wat¢r boilcr {£78Q) Mond4y Fell(>wsknpJrmd- transfer lo the General fund to contribute towBr&s the cost of Heat and Light (£150). See￿I0￿ Growthfund- transfer to the General fund for heal and light {£1,500) re-imburse Pullin8er fund for Clan.. Emmaus ¢08ls1£6,OlyJ) re-irnburso General fund for CIBn.' Emmaus Ldmin costs (£514) r￿l￿burS¢ Youth Outrwh fimd for Clan.. Emmaus ¢osts (£86) imburse Youth S&laries fvnd for Clan: Fjnmaus c08ts (£27,351) This year we have combined the funds for yeveral prujects. while UL the yame time a]lowing u5 ￿ kccp tr￿k or IDcome and expenditure for eaLh projeLt Ubin¥ s¢psJrate #LLuullL uxle¥. The b&lunLe of closed futids h&% beell Lransf¢rred io the new funds. re-imburse Youth Salaries ffijnd for Clan.. Emmaus cost8 (£27.351) c.onnect Families And Wee Scones have htetj Combin￿ into the Family ()lltreach fimd. Youth Alph4 Youth Actt"vities 8nd Friday Connect have been combined into the Youth Outreach fvnd. Invcstmellts The Lbuwh of Scotland General TThstees hold consolidated fabLlC funds on behalf ofthe Church. RISK M*nagement The Trustees regularly review the D￿JOrn8kS facing the clwity and 8eek to minimise these risks with 4)pfopTiate action. A large proportion of¢xp¢nditur¢ is fix¢( but & rigoTou$ 8ySt¢m of internal ¢ontrol8 is in place to monitor tJJ¢ situation. The principal tisks facing th¢ ¢hority li¢ in raisinK 8ulfj¢i¢nl in¢om¢ lo 6UPPOrt th¢ WO￿ w¢ ￿ ¢all¢d to do. 4n¢J in recNiting and training volunt¢¢T8 and l¢ad¢rs with th¢ skills and gifting n¢¢d¢ Th¢ risk of in$ufficient in¢om¢ to fill￿ thc work is th¢ major risk the ¢hgrity fa￿5. In order to minitnise tbi$. th¢ tTeasurer gives a short quarterly presentstion to the consregation on the state of our finances, so alerting the congregalion to any potential shortfall. This has wort 151,728 5.556 1SV84 2K918 27.165 314153 122.5 222SI 90￿15 6J61 96.974 211203 28.700 194071 144A41 88 241&03 108,855 14Jm7 215 311197 lJ56 131.m 1.056 I32￿29 112,679 244,452 109Jll 143027 313.lJ3 114679 245,508 115.440) IJ257 12.012 13hOS1 5,469 13,4691 11.060) 10,9J2 IlJJ711 1117) (Jfjo) I14￿45) 13.60JI 0th•rr¢¢rv￿ 401 41Jl 314 NeLI*•vEmtslIrt 111,971) {14,6451 40Z {6,7811 Totsl fDThYxd 28.994 138,403 1SW19I 4.374 153.048 3,972 4.374 178.552 17033 171J72 28,W 138,403 R•pr•M*•l byi 13J87 13J17 15,607 138AQ3 4J74 IlJ12 I￿191 1SQ191 138AOJ 4,6SI 4,374 4.)74 T•thi r• 17,013 )SQlg1 171072 18,9 onrtwon p4r49 to 19 forrn rArtof fiwrd&l Gorebridge Parish Church Balance sheet as at 31 December 2024 Not•1 UnY¢trlet•d R￿trIcted Endowmont fund$ funds Tot*1 2024 TotAI 2023 Fffixed *Me T4n8ibl¢ &45ets Inve$tinents 5,443 67.255 $443 72,IJ08 7,581 97.652 95 4,658 Total Ilxed #Mets 72,698 77,451 105.233 Current aijeti li 1,995 16,349 28,792 50,016 3(1,787 66,365 2.107 66,547 Cash at bank and in hand Tot￿ enrrent *uets J%.344 7480 97,152 68,654 LlalAIItI Credilors falling due within one Net ¢wrent A8*ts 12 1,416 2.731 2.116 1&928 77.493 94,421 66,538 Totsl l¥¥¥ current ]IAIA]Id 17,023 150,191 4,6SS 171,8n 171,771 Totsl D¢¢ •JMts 17,023 150.191 4058 171,872 171.771 The of the cb#rlty G¢nLYal fijttd D¢Big￿l¢d fi￿d R&strictod fiJn&g Endowm￿¢ fithd8 14 15 16 17 5,111 11,912 150,191 4,6S8 171072 13,387 15,607 138,403 4,374 17l,771 11,912 150.191 4.658 17,1123 13 Th¢ financial stat¢ments on ￿g¢s 7 to 19 were approved by tho Kirk Se88ion ￿ ..,...............April 2025 alld si8ned on their behalf by the undernixed.. The n￿8 on pages 9 10 19 fcThi part of thege fits*nci81 st8tmieDts. Pige 8 Gorebrid e Parish Church NO1￿ to the flnanelal ststements Jor theyear ended 31 December 2024 l. Al￿￿nI1￿g poll¢le$ The priwipal a¢countingpoli¢ies, which have been appb.ed consistently in the curreni 8ndprevious ye£rin deal￿18 with items whi¢b are Considered material to the accounts, are set out below.. Btuis ofpryiorolion Qf5essmenl of¥4Jing concern The financial statemenis hAve been prepared in accordance with AccouDtinB 8Dd RepoTting by Charities.. Statement of Reconunended Practice 8pplicable to charities preparing their accounts in a¢¢ordance with the FinaJKial Rq)orting Stslld8rd appli¢able in the UK and Republic of Ireland issued in October 2019, the binallcial Keportin8 Stsndard aFvlicable in ihe United Kmgdom and Republic of Irel&nd {FRS 102), the CoMp￿]eS Acl 2006. the Charitics and Trusttt Investment (Scotland) Act 2005 and tbe C1￿7t1c5 Accounts (Scotland) Regulation8 2006 (as on)ended)and UK Generally Accepied Accol￿tIng Practice. The ¥wunts have been prepared under the historical c05t convention with items recognised at cost ortransACtion value unless otherwise stated in the relevant note to the8e accounts, The accounts are prepared on a going concern basis ￿ th¢ T￿￿teeS CODsider th&t there are no rnaterial uncertainties about the Church's ability to continue as 8 going concern. Tbe financial &tatements are pr¢sent¢d in sterling which ￿ the fvnctional ¢UTren¢y of th¢ ¢barity and rounded lo the tteare81 £1. The Charity has taken advantsge of the provisions in the SORP for charities applying FRS102 Upthte Bulletin I 98 published on 2 February 2016 and does not prepare a Ststement of Cth Flows. The Charity meets the definition of a publi¢ benefit entity ullder FRS 102. B45is offvanci41slatem•nts The fin&Dcial statements have been prepar&1 on an ac¢rual$ basi8. Fundaccoxnrfns Funds ¢l&qsified as either restrictvj funds or unrcstricled fi￿a5, defined a8 follows. unr￿triCI¢d￿Th￿￿ are expendable at the di8CTetion of the tru8tee8 irL furthar8ncc of tbe objects of the ¢hArity. If parts of the unrestricted fijnds are ¢arniarked at th¢ discretion of th¢ lrnsiees for a particular purpos¢, they are desI￿ated as a separate fi￿d. This desi8n&tion has an thinistrdtivc purposg only attd docs nor le8aUy rostri¢t the trustees, discretion to apply th¢ fund. Restrictedfynds are funds subject to specific requirements as to their use which may be declBred by the donor or with their &uthority OT created thrnugh legal processes. but still within th¢ wider objects of tbe charity. Endowmenifyndv are funds which have been given on the condition that the original cllpitai sum i5 not reduced, but the illcome there from is used for th¢ purpos¢ defined in ￿ordAnc¢ with tb¢ obj¢¢ts of the d)arity. Jnwme recOgn￿oN All incoming resourcey are includ¢d in th¢ S¢4tcmcnt of Financiol A¢tiviti¢s {SoFA) wh¢n th¢ Ghority is 1¢g￿lY entitled to the income after perfonnanc¢ ¢ondition5 havc bc¢n m4 the aLJOUllt ¢gn bc rn¢asured reliably and it is PTobable that the illcome will be I￿1ved. For donations to b¢ rcco8ni5cd thc charity will h&ve been notified of the ￿0￿nts and the settlemcnt date in writing. If Ih¢rc arc wndition5 attachcd to thc donation and this requir¢s a l¢Ycl of p¢rfornianc¢ bcforc cntitlcment can be obtained then incomc is dcferrcd until those conditions are fully met OT thc fulfilmcnt of thosc ¢ondition5 is within th¢ ¢ontrol of th¢ charity and it is probable that they will be fulfilled. No amount 1$ in¢lud¢d in th¢ finawid 8tsteJ)thts for voluntca lim¢ in line with the SOB￿. Furthtt detail 18 givcn in Note 10. Page 9 Gorebrid e Parish Church Notes to the financial statementsfor iheyear ended 31 December 2024 Income r¢eogni￿oA fetjnt'd) For legacies, elltitlement is the earlier of the chgrity I￿]ng notifi￿ of an impendin8 distrl'bution or the legacy being received. At thi's point income is recognised. On L￿c8s1on legacies will be notified to th¢ ¢harity however it is not possible to measure the amount expected to be distiibuted On these occasions. the lega¢y is treated as nlingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities tOrni8e funds for th¢ charity. lftcome is I￿¢1Ved in exchange for 8wyplying goods and services in order to rnise funds and 18 recognised when entitlement has occurred. Income from government and other 8rgnts are recognised at fair value when the charity has entitlement after any perfomiance conditions have been met. it 18 probable that the income will be receiv￿ 8Dd the atnount can be rne&sured reliably. If enliilemenl is not met then these amounts are deferred. Inlepest reeel*ible Interest on funds held on depogil is included when re¢eiv&bl¢ and the amouot can be measured reliably by the ch8rity' this is llorn￿lIY upon notification of tbc interest paid or poyablc by th¢ boak. Eypendlfype recogAlIlo Li8biliti¢8 are re¢oEnised as ¢xp¢nditure u soon as ther¢ is 4 1¢8al or constru¢tiv¢ obligation eommitting the chon'ty to that expeDdilure. it is probablE that scttlernent will be required and the arno￿t of the obligation be mcasuTed reliably. All expenditure ig accounted for on an accruals basis. Debtors and crediiors recelvabie/payoble withln oneyear D¢btors and cr¢diiorg Hith no 51alcd inlcTC8t ratc attd rc¢eivabl¢ or payable within on¢ y¢Ar are Tecorded at tranS￿li0n pric¢. Any Io$K8 ari8iD8 from itnpairnienl arc rc¢ognised in expendittw¢. Chor114bl¢ Artlvlrles The expendi￿r¢ on ¢hgri¢ablc ￿tiVIti08 includcs srants mqd¢* 8ovemancc costs and support C08ts as shown in the notes. Donatedlew￿% tTndfa¢ilili¢s Dontttcd professional scrvice8 and donated facilities arg reco￿lS¢d os income when th¢ ch￿lty ba5 control over Ihc Alcm, any conditions associated with thc donated i(em havc bccn rnet, the re￿ipl of economic benefit from the use by the charity of the itetn 15 probable and that ec(Trnomic benefit call bc mcA8ured reliably. In accord￿Ce with tbc Charities SORP (FRS102) thc gcncral wolunt¢¢r tim¢ of Gon￿8￿tion mcmbcrs 1$ not rccogni8ed. Fi¥eddssets Th¢ Charity has the right lo 0￿￿pY and us¢ for ils charitable objects ¢¢rtain tan8ible fixed assets, including the Cburch, halls and vested in the Church of Scotland G¢n¢ral Trn￿re¢S. No ¢onsiderotion is payable for th¢ use of thcse as5¢ts. Expenditurc Incu￿ed on the repair and maint¢naDC¢ of thc5c w¢ls is chArged as rewurce8 eX￿nd￿ in thc Stlltcmcnt of Finanrial ActivitlC5 in th¢ pctiod in which thc liability arises. ALI tangiblc fixed asscts cosling in excess of £1,000 having a value to the charity greater tban olle year. oth¢rth#n those aGquirEd for srKGific purposes, are capitalised. DeprgGiation is provided on a straigbt-lin¢ basis to write off the coyt or initial valu4 less re5idua] value, of tsngible fixed assets over their cstimated usehl lives: Office and media equipment 5 y¢yrs Inveslments Fixed asset investhients are slaled atm8rk¢t value a¢ th¢ bala￿¢ sh¢¢t date. Unreali8ed gains and losses rqJrc5CDt the difference bctweell the market value at the beginning and end of the financial y¢8T or. if pur¢h&s¢d in thc y￿. the dilTerence between cost and market value at the end of the year. Reali5cd gain5 and 10sSC5 Wtrscnl th¢ difference betsyeen the proceeds on disposal and the market value at the start of the y¥ar ur cust if purLhtibed i the year. Pag¢ 10 Gorebrid e Parish Church Note5 to the finalle1￿ statement8for iheyear ended 31 December 2024 Toratlon Gorebridge Parish Church is recoBttised gs & ch2rAty for the purposes of 4)pIic8ble taxation legislgtion and 18 therefore not subje(* to t&Kaiion on its chgritsble a¢tivities. The charity 18 noi registered for VAT and resources expended therefore include irrecoverable input VAT. Financiqlinstrumemts FinarKial instn)ments are recognised tn the Institute's bal8tsce sbeet when it b￿rnes p2rty to the contrxtu provisions of the instswnent. B￿le finanLryal assets, whi¢h include debtors alld bank balances. are initi4lly me&sured at tr￿S8¢t10￿ price including tronsaction costs and are subsequently caLTied at amortised cost Using the etTectivc interest method unless the arrdngement wDstitut¢8 a financing transaction, where the traDsa¢tion is measured at the present valu¢ of the future receipts discounted al a market value rate of inleregt. Fittancial &ssets classifted as receivable within one year are not anknised. C8sb at bank and in h&]d in¢lud¢s short term highly liquid bank accounts with a short maturity of three months or less. BaJi¢ fipwn¢i41 liabiliti￿. which include Gr￿ltOrS, are initially recogDiscd at tran6aCtion price UDIW th¢ aTrangement consti￿te5 a financing transaction, where the debt instNment is mea8ured at the present value of future payments discounted at a market rate of iDteresL Fin8ncial liabilities classified as payable within one year aTe not Amortised. Th¢ charity operate8 A defined contribuiion Scheme. The amount charged to th¢ Statement of Financial Activilie8 in re8pe¢t of pen8ion co8tB is the contributions payable in the year. Pa8e il Gorebridge Parish Church Notes to th¢ financial stat¢ments for the year ended 31 D¢c¢mb¢r 2024 L DDn•tioM and ItEKleJ Unr¢th¢t¢d R¢Jtrl¢¢cd EndoJTffl¢rtt fuDda T•t•l Ullrt•tritt￿ Re>trtd•] EndovmeDt 1024 fu#d• T•tsJ Rwlarofftrinsa Rcsiric¢ed donaiims Gift aid T¢eov¢r¢d Nation￿ Giving Day (Irani incorne15ee bclow) 109.BlJ 26J 22.180 IW,815 67,259 JlJJ6 102.114 280 19.996 IOL114 63,848 29.2Q7 63,5é8 9.211 9.156 76,578 7A578 17.834 18,034 132360 152.728 284,988 122,590 90,613 2l3,2Q3 R￿tr￿ted fwlld Rrawt In¢ome ￿mPTIOtd the tdlowiDII.' Totsl 2024 Tot 2023 Churr.h Bllird Tm¥t Churcb of kthlottd. for Gtowtb RoiBU Milli&tiic8 Benef8n Tr￿1 sloo 1,079 t9.500 1.170 s(M) CupilAI (Jrcdil Univn Chur¢b of ScotlaLd- Adtt￿D gUPPOrt Church of st￿18￿d- Outreich Churth of Sc4Jtland IPresb￿ery. tnterns andoutre￿hI DCMA (VAT 499 1,452 4,468 ISDJ 71578 18,034 3. Charltable 4rdwld￿- Imc•m¢ Uttreitrlcted Rutrirtwl EndoTrmeDt fuod• Tot41 Unreitrkted R*itrlcted EDdrniont 2024 funth Totsl 202J Rental Inoi Weddings and fuBerai8 Funth4i¥in8 ￿¢1vitIes Eveths alld ac¢i%rytse6 InvesiTn￿t income Ertdowent and Gl¢b¢ RoDt 18,036 1,25Q 18,030 10511 17,366 1,686 17.566 1,686 126 3.80?. 3,379 2,141 28.7rxi loo 793 1,502 3.954 2,295 4.•57 2,127 17,865 729 3.073 3.288 98 2,127 2,141 21211 S,SS6 22.251 361 88 Paee 12 Gorebridge Parish Church Notes lo the fjnancial statements for the year ended 31 December 2024 4. Dtrettco u•re￿lItt￿l Rtthlctéd TDt*l unregtrlE1￿ RatrtetÈd E#th)wnt 2024 Totsl 2023 Ministritsatyd tntskiong o]knrxllo sAlary￿S78 FHbriC￿P1ir1and rn4llth4noe HeaL li8btand uiililie¥ Ministcr'8 Ipjurgncc Counca Wonhry) and music Chutth offi¢etxpÈr4e• Prc4bytwydu 69.4W 30,139 12,700 21.7S7 3.013 3,134 3,236 2.106 2.402 2,091 1.079 2.673 69A49 l•JJ47 63.952 22,090 8.838 12J92 1.920 3J)37 3.148 3,423 2,385 07,408 461 55.442 77,539 8.838 12,892 1.920 3.037 3.148 3.423 2,385 21,757 3,OlJ 3,134 3236 3,075 2,402 2,091 1.079 24J03 754 215 708 1.828 1,381 294 708 14,710 Youth, Swid&y Club and L7￿be ¢xp¢D acanithi Ca￿1n&$upP￿tl c￿￿tere￿ce and trAiDill% ¢))Jts Hall r•J¢vtlopt[￿I pknu)8 PJlpit $ypply 21.630 12.882 434 6L9 29J79 962 19J79 21,121 256 317 291 291 4,500 2,724 2,948 CoM￿ll￿11Y r￿￿11￿8 sranli {￿￿beloV) c￿E￿¥￿Ityr￿71ll8 VXPEni Molld4vl¢JlowshTQ CQ81& BrSdsc to CxP￿ outr¢•¢h •lld LThh￿ exw)dlturn rkpr¢ciaNn 6,ODD 2,613 3,327 2.000 5.017 70 3,618 4.500 2.724 2,948 4.098 4.419 3,3Z7 4.iX)O 5,017 2.775 249 3Jll 4,669 1705 3.5B2 3.582 I￿853 143M7 215 312￿97 131.773 Il2,079 244.452 Rwcl* fuid yaAt• coryrlsld tb• Tothi 2024 Z02J Wornen￿ Ald Btythswojd Sh¢¢b)x Borthmck PipoBond CHAS d8 Uni¢ed SIAlldYcwA PTwSÈhtsol .%uT￿lY Cornrnullily FelknwilLiP I,q•o s•0 5L¥J •oo 4.JOO PA%e 13 Gorebridge Parish Church Notes to the fmancial statements for the year ended 3 l December 2024 GoverDan¢e ¢￿tI UDMtrl¢t¢d Re￿I¢*ed EDdowmtnt funds fuDds Total Unrestricted R¢utrid¢d E•dowm¢Nt 2024 funds fundy Trrtal 2023 1.056 1.•56 1,056 I,OS4S 1,1156 1.056 1.056 1,056 & Staff llumbe Tdal 2024 Trt 2023 GrosB 8aiarie8 Empl￿5 National InsUr￿Ce {inclwJin8 SMP ttfjjndl P¢n$iotJ ¢ontribution$ 99,277 340 3.930 103,547 74.484 3.054 77,538 Th¢avwe ouo*er ofeoJplo>ts d￿Ing thp >Er w&¥ ￿ h110v￿". 2024 2023 Children and Ywth MiDi6ty Admini5tr41iou PTemisc8 No a¥lLryCC rxeived trt41 ettyloiv b¢n¢fits in exc¢ss of £60,000 (2023.. nil). All Chur¢h of S¢otland wigrewicw contribut¢ to the N￿Lo￿al StiFnd Fund wbich bears the C￿t8 of ajl miniatcrs, 8tiSXDdB atsd ¢uyJoy¢rfo wntributionJ for na¢ionaJ i2jJUr￿C¢1 pcD8ion and hou8itL8 and l(KD fij1￿. Mini¥terJ' rtiperydo llre poid in a¢cordettc¢ with th¢ nationHI Jtipvlld 5cal4 wllich is rdat¢d to Y¢￿ of s¢r%rytr. For th¢ ymr und¢r r¢￿¢W thr Mi￿]1[1￿M $tip¢rtd WB8 £31,642 atyd th¢ moxitnw stil￿ lin the fifth $ubs¢ou¢ttt £38.884 7. Truitee rerniiDu•rfon and rtl*led p*rty ec¢iv¢d • $4[￿ of£i 1,94412023.. £12,053) in hia ¢awity a8 Ctlurch Trwurer l Businc85 Managcr. Tcceived 8 5Rl8ry of 115.523 12D21. L32.8X2I. with enwliiyef p￿610￿ contributiothg of £2.151 {2023.. £2.004) in hi8 Lapdknily Yuulh Ministe eteival a ot £i,i 11 {2023.. £1,229) for Athnin Suwort. Lttived a nl of £1 1912 (2024.. £8DI), forwwk done on th¢ gndthe H811 Toile¢ Reh￿biShn￿nI t￿1Ved a I￿ary of£4,6O412023.. £4,251) in her cgpathty 8$ Chw¢h Fanrriliy P&8tor. 2 [￿￿1VOd r¢tTAyjMrn￿t of expenses in¢uThed totolling£6.449 (2023.. £5.5171. These included travel eOUDciI T)urin8 the year a total of £50.311 (2023.. LI7,831) wgs don8ted by Tntsiees to the bllttdg of the itieludw 8eneTal tkndg, Y￿tb nmnistries and hall redeve]oprnt. Pa£¢ 14 Gorebridge Parish Church Notes to the financial statements for the y¢ar ended 31 Dec¢mb¢r 2024 8. T*DBlble flxed auets Offleè And medla tqulp]rJellt Tol At l Jauuary 2024 AdditioB8 26.007 1,479 27,486 26,007 L,479 At 31 tk¢anber 2024 27,486 Depreci4lion At l January 2024 Cbar8e year At 31 DccL¥llbx 2024 18.426 3.617 18,426 3,617 22,043 22,043 N¢¢book v•1 At 31 December 2024 $443 7A81 $443 7A81 At 311)¢mnber 2023 Tin8lble Ilxed al￿￿ Oftle• And medl* •qulpmenl Tot At l JaDUWry 2023 Additions 21027 3,980 26,007 22,OtT 3,980 26,007 At 31 Deternlxr 2023 At l January 2023 Charge fiT At 31 Dw¢mbpr 2023 14,844 3.582 18.426 14,844 3,582 18.426 At 31 D￿Ernber 2023 7,$81 7,183 7,581 7,183 Ai 31 December 2022 Page 15 Gorebridge Parish Church Notes to the financial statements for the year cndcd 31 Dcccmbcr 2024 9. I￿veStMents Tot*1 2023 2024 Myrkct ￿lu¢ as at l January Additiolls Disposa] Unrealised gains OA iOVe5tmEnts Markd valuE a8 at 31 D￿eMber 97.652 97.541 3.287 (26,046) 401 (3.1761 97.652 7Z,0O7 Th¢ following inv¢srments are h¢ld.. Churth of Sry)tland Investors TnJst- Spaldirtg Bequest 4,658 4,058 4.256 4.256 C08t of inve8¢n￿lt6 held 500 5(Ml Th¢ following deposits are beld.. Church of Scotland Lnve$tor8 Tru8t- Lkpogtt ftsnd- Fabri Church of S•)tIAttd tnvestors T￿$t- fkpoBit fiAnd- Hall redevelopmrnt 95 67355 67J50 93.301 93.396 10. Volun¢ttr8 In Comrn￿ with all eth)gre8ations ()f the Chur¢h of Sujtland the con8re8aiion iThefi¢8 frLYn ihe Contri￿lon m&de by volunteers who give their titne Rnd talents willillBly for the benefit of the Chureh. 11. Debt•r• Unrutrl¢t¢d Reitrl¢ted Endowment fffjdi fulld8 TotAI 2024 Total 2023 Gift Aid delrtor D￿a￿L￿3 fur YoutFL pr()Brarnm¢ ChurLh uf &'otland a(Imin 1.995 2,192 6.600 20,000 4187 000 20,(M]O 1.975 132 1.995 28,792 30,787 2,107 12. Cr¢dltgr• f•Jllng due wlthln otte ye Unr¢Jtrl¢ted Rutricted Ettdowmetyt fwid• funds fuDd8 Tvt 2024 HKfRC pJJment8 Oth¢r crediior$ 360 1,056 1,416 1.315 1,675 1,056 1731 1,060 1,056 1116 Pag¢ 16 Gorebridge Parish Church Notcs to the financial statements for the ycar ended 31 December 2024 13. Analyilg ofNet Assets AthorJE Gener*1 Deslgnxted fknnds Rtstrlcted Endowrnent rundi nds 2024 Fixed Assets tnvestments CU￿£nt As5¢t8 Cuff¢nt Liabiliti¢S 5.443 67,255 78.808 (1.315) 5.443 72,(￿8 97,152 (2,731) 95 11.817 4,658 6.527 11.416) Nel 858ds at 31 D￿eM￿r 2024 siii 150,191 4,058 171.872 G¢Derxl Dolgn•ted Rellrlcted EndowrneTrl fwidi rtdi TolAI 2023 Fixed A￿ets Inv¢slm¢n Curr¢nt A¥8¢tS Cu￿¢￿1 Liabilitici 7.581 93,301 38,181 (660) 138 403 7,58l 97.652 68,654 12.1161 171771 95 15.312 4.250 118 14.843 11,4561 Net a88ets at 31 DecernEKr 2023 14. vnre1tr1d￿ f￿￿1 BAIAD¢e It 111.111.24 Income Expendltur6 Inveit]lleDts TrAnife 31.12.24 Genemlfuid 13,386 154.167 {165.911) 3,409 DÉsTgAa¢edfuFth.. J Drever fvnd B￿¢v01¢nt fund CAP fund Fabr1¢ tlmd R¢S¢r￿ fi￿d 7.314 1.558 1.635 7J14 1,8S8 1,635 ios 300 (4,000) Totsl d#lzft&ted hndi IS607 305 (4,NJO) 11,912 Tal￿ unreslrleled futtdi 28893 154,472 (169,911) 3,469 17,1123 GaffiDI IXI Rocorne È4>endibJre InveitmtDtI 01.lJl.23 'rr4niferJ 31.12.23 Genemlfund 7,738 144,538 (132,829) 16,0(rf)) 13,387 Desl¥naiedfyp&ls.' J Drever fund Alpha fiwd Benevoleni fiL)d CAP fund Fabric fimd 7,314 7,314 1238 1,635 3,587 300 1,558 1,635 IOD 13.49Y)) {3.4YJ} 13.4901 13,794 303 15,607 Total unrejtricted 21.532 144.841 (132.829) (1,060) 28.994 17 Gorebridge Patisb Church Notes lo the finan¢ial statements for the year ended 31 December 2024 14. Ullrntrttt¢d fYuth(toDt'd) The D￿￿1￿{¢￿jDrVverfvNd has beffl desiAoai£d fvrspEc)fjrthuc&rToTwiYuvgnth The CAPfyod lknndthe7￿ dontin ￿[thErlhIpVrith CAP. D￿￿*￿￿41F￿byI¢fyrtd forn￿7ntrj￿JWa￿j Unpro￿￿¢￿10fc￿uIthbJllth￿. The hpi& funthlobeusedf(YCOreexptudrtutEinthr￿￿*￿aVJ￿WI¢￿QtllY¢W l& fuTrdi IMv4$1mtots Tr•T*ftN JI.1224 3I38 2,809 40.000 236 r2.9611 12961 (701 12,D(K)) 121j?g} {%.6¥31 J*16 1.720 {3￿9?8) fu￿] Bridgeio Preedtsm hmd y￿1th llrd¢xpwJBb thd H•ll r￿￿V￿L￿t￿l fiwd weIknc￿S￿ojts￿ fulld CcAttmuTrtyTetytllDuTrqw* fvDd YoUth8cd￿tses bJThi MOndoyFello4￿lp Athpt •n4 T￿vI fi￿d 2,IX)O 27,J52 4.100 7.119 107.304 Jl,413 40,573 121S4¥ I￿0 JJ23 J949 é60 lJ7Z 7.499 16287 11.504 J,430 lJ43 707 3.74¢ 277 15.327) 7J52 I9,0￿> 3mO 418 Convnufftity ￿Tt0￿￿1p fiwd FrI￿Y ConllK4(knp kn OJnd Bvffjty ￿lld bof5coll￿dfvl￿￿ b￿1 Mwitiotern 11.29)) {1.1301 147) 14WI 553 1591? 1078 96) 76J 61 499 50 I.OOD JDQ 49 I,Nll lJgOOJ 1,0 (J21 YouthApb& WoDdlADd proj¥xlFJlld Y•tslMtrl*kd 11,i(K)I 114J027 151J IJ,469) IS•,191 01.012J l¥i•thtVTt Tr*4f•h 31.11.23 1,505 2.(Y48 1270 2.710 3.83% iidgekn Frcaj￿ll fvnd H•U (4.0981 1,121) 10,302 107.304 i.LhJo 5.616 17229 Y.7H 7.189 7.499 lJ14 707 277 61 l32 Youlb MIAfi054ndexrKDMfir CorDmUDiLyttGy¢1i￿?rnJ￿ YLwththrytiqi MojthyFellow*￿Pfi 44,158 14J6Z 5W17 154,198) 17.224) (4,7541 12,945) (6?301 (s￿0) so 1.702 4,80S FUrvJ5￿d foTwllmLu￿L youp (962) (2.549) {J240} (1￿71) rllrnrnU￿1ty fellllwihip FridayCoDDXEdtry)in EvElllsfiJtd 4261 96J 103 1.979 1,000 500 Wee 5rOJwq YwthAirkn £ WoothndrKoiect thd $00 49 J(¥J 9fi,974 118.4ni TreMuT4randmediafvnd reF<¢Jthitsdow¢iorts8iven to upY￿￿reP11￿￿our￿udK>1lld vigJ)J e4ui•. TheMdweJ(thrrcfyKd drJDlltiMg•ven WQTk ￿ theM8JL￿. né twdge tr Frtrdoot boldJ ffiJDdy d(mated thr a proj￿1 up by B¢th￿Y Christiall Tr fjJDJ& POF 18 Gorebridge Parish Church Not2S to the financial stafrments for the year ended 31 De£ember 2024 15. Rt5trtrted ffuDd5 {c•nt'd) ExplowAdow offtsAds {eoMt'd) The You¢h Salwie5 and ExpenJesfyNd hold8 gTants and drnati¢xy given for wr Youth styff le￿. ThEHull red￿lopIn¢￿ifM￿d hold8 donation5 for ourhall r¢dtyrlopEll¢nt projeci. Tre Ffélln£trproje('ifynd bolds donatIons ￿Ven fora futllTe We1]Th￿ project. 7Ae Cowxtrrtlty rrorlrngfvnd hoLd$ dtsllAtion$ ￿dreceiPtS for the C¢JDThmity Rttyclitlg PTojwL The You¢h AclivlilesfyAd is used by the y(XLth of the Chur¢h to fijnd th¢ir VaTtous actiTriti¢$. Thtmonday Fellowshwfynd hold& donations and rc¢eipts hrtkne Mottday Fellowsbip. Thehlllingersiudeniplacemenifund hold5 tu fun¢J $iudeoLB oll with th¢ youth 1¢8 Th¢ F[￿￿5 h¢ld for ¢Vn8WaiigNal orxavtsailons TCPTe8cnts money ten4)orarily held on ￿haIr of groups within thE Chwcb. IL is now c105cd. The Adapi and Thr[￿s￿￿d hold9 th¢ 8rant ￿VEn to ￿nd tho PUTchaye of Video w)d Audio equipjnenl for thr Church liv¢strea facility TheAlphofynd bold5 dL￿atiOns￿VB￿ for the Alpba COu￿e. The Fomjly 04ireo¢A (fromerly comnJ4Hityfellow5hipJ hold9 illcLYDe fromthe Wee Scones al￿ CoTmeKt F&￿ille9 kroiectB The Frldtty Co*necifuMd previou$lybeld don4ttQDS &ven for the Friday youth drnpin. It is now included in the Youth O￿tr￿Ch Furtd.FridJy Connect dmp in fi]nd holds donatio08 and ￿antS 81￿rt for the Fridiy youth dropin. nv holds donatl¢X18 and incortse Tt¢eAved Al SWI￿ ¢v¢nt8 su¢h Ai ¢on¢¢rf$ the Horyay p8rty. Th¢ chU￿h ofScoilandAdmlJ¥ hold$ a given to ¢mployA PArt tim¢ Admiti ￿61$to￿t. Themwlc InlenTfyKd holds gr4DtJ ￿V¢n to ctsthblich a musi¢ projoct for local p20ple with &ldiuonal lleedi. The WeeS¢oAesfMnd holds wnts alld dort&tiOllA for the Wfie Srollo5'TllU￿ llnd toddlers grwp. The Yo¥ih Alph4fiind bold5 gr￿ts Ri￿n tg fiJnd the Youth Alpha ¢OUTBe. The Woodlandpnijecifynd holds an intern 8T4nt ￿Ven fora young person to d¢￿t0p a plettof IAnd ￿lhi￿ the comriMDLty. rhe See￿IDr GYOwlhl￿d hold8 the Rrantrettiv¢d froth the Church SeeAls for (iro¥*th Prow￿. Thi Groupfvnd holdy fiJnd$ for the Church Men'8 8mUP Thè Bridge to FreEdomfyMd holds fvnds tOT tho Brid8Q to Freedomproiect which i& nm in patherghip wÉth BethanyThwL Th• were traD•ferrd to Beth4ny Trust to the sai8ry of tbe worker. 16, End•wnwDt fvnd B￿•￿te It 01.01.24 Gal￿ on BIl￿ge •t 31.12.24 Tr•D¥fv• SpDJdin¥ trqll¢31 fiwd 4,374 4J74 98 1215) {215) 401 4ffj58 98 401 4,658 (Lomei) on IM)me ExpEndlNYt knvrstments 01.01.23 Trnmft 31.12.23 Spaidin8 fLzttd 3,972 3,972 88 314 4,374 4,374 88 314 Th¢ Spaldth8 be9¥￿If￿nd 1> uJtd for ]llu8iF ￿14¢￿ 17. Colttctlo￿ forThiYd Partit Totsl 1024 2023 CHAS Bgrnab&8 Thjst Church %)f Scotland S>Tia 4wI Eth HA18 Fund L4)thi8ns VEteroDs Centre 1,602 123 1.333 211 125 125 1,725 .794 Pag¢ 19 Gorebridge Parish Church Appendix for the year ended 31 December 2024 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 21123 CAPITAL Church of Scotland I￿￿11 Funds Church of S¢oiland Consolidate Fabric Fund Growth Fur]d Church of Scotland Cortsolidat¢ Fabric Fund (11} Gro%￿ Fund 3,117 3.117 Church of Scotland Deposit Funds Church of Scotland c1￿$011date Fabric Fund Gro￿ Fund Church of S¢otlond Consolidate Fabric Fund (111 Gr0￿h Fund EVEN COUNT Credit Balance at 31 December 679 506 Credit Bglan¢e at 31 December 1120) Page 20