Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
_Scottish Charity No._ SC004673 _Congregation Number 030204_
## **The Church of Scotland Gorebridge Parish Church**
Trustees’ Report and Financial Statements _For the year ended 31 December 2025_
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Contents of the Financial Statements** for the year ended 31 December 2025
||Page|
|---|---|
|Report of the Trustees|1 - 4|
|Report of the Independent Examiner|5|
|Statement of Financial Activities|6|
|Balance sheet|7|
|Notes to the Financial Statements|8 – 18|
|Appendix|19|
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Report of the Trustees** _for the year ended 31 December 2025_
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
**Principal address Bankers** 96 Hunterfield Road Bank of Scotland Gorebridge 47 High Street Midlothian Dalkeith EH23 4TT Midlothian EH22 1JA
## **Status of Charity and Governing Document**
Gorebridge Parish Church (GPC) is administered in accordance with the terms of the Deed of Constitution (Unitary Form) the framework of which is decided by the General Assembly of the Church of Scotland. It is a registered Scottish Charity (Number SC004673).
**Trustees** Rev. Mark Nicholas Brian Wilson Elspeth Coulson Peter Coulson (resigned 7 October 2025) Alastair Dunlop Diane Nicholas John Purves (resigned 7 October 2025) Agnes Renton Keith Tait June Walls Amanda Dodds Guy Johanson Nathan Nicholas **Office Bearers** Minister Rev. Mark Nicholas Youth Minister Mr Joel Nicholas Session Clerk Mrs Agnes Renton Church Treasurer Mr Kevin Roose
## **Recruitment and appointment of Trustees**
GPC’s trustees are its Active Elders, all of whom are current members of the Kirk Session. New Elders are chosen on the basis of character, commitment and appropriate gifting. The ordination of Elders and decisions regarding the Kirk Session membership are the sole responsibility of the Kirk Session. Active Elders may serve for life or may step down from office voluntarily or because of disciplinary action. Only Elders may be Active members of the Kirk Session. The Moderator of the Kirk Session is the current Minister in the Charge.
## **Organisational structure**
The Kirk Session has the sole responsibility for the good order of GPC. Its primary roles are discerning and approving future direction, the appointment and discipline of Church personnel, the setting of budgets and overall financial propriety and overseeing the life and mission of the Church. The Kirk Session also has the task of overseeing resourcing, vision and strategy for the life of GPC and its impact on the wider community and the world. The Kirk Session oversees the Treasury and Property Teams who look after the financial and property concerns of GPC.
## **Objectives and activities**
The Church of Scotland is part of the one Holy Catholic and Apostolic Church, established by our Lord Jesus Christ. We are Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. We exist to glorify God and work for the advancement of Christ’s Kingdom in Gorebridge Parish, regionally, nationally and internationally. As a part of a national Church, we acknowledge a distinctive call to bring the ordinances of religion to the people of every parish in Scotland through a territorial ministry (Church of Scotland Declaratory Article 3). We co-operate with other Churches in various ecumenical bodies in Scotland and beyond. We also partner with other local agencies both in local government and community work. The mission statement of GPC is: to encourage everyone to live in the reality of Jesus’ love. Our four core values are that we are Jesus centred, Bible based, Spirit filled and God honouring. It is our objective to establish and nurture a vibrant community of faith in Gorebridge Parish, which includes the village of Temple, so that people might enter into a personal
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Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Report of the Trustees** _for the year ended 31 December 2025_
## **Objectives and activities (cont’d)**
relationship with the risen Lord Jesus Christ, that they might worship Him, grow in faith and serve the wider community, that through this church God’s compassion for all people in our parish might find expression. We extend pastoral care to members and non-members alike and seek to bring God’s love to bear in our local community and the wider world.
We provide an opportunity for weekly worship, and run other groups so that people have an opportunity to find support in a more intimate setting. We encourage people in worship, in prayer, in study of the Bible, in social and community action and in personal growth.
We also provide a weekly Community Recycling Project (CRP) and Community Cafe, prayer meeting, and Youth Groups. Funds raised through the Community Recycling Project are distributed to local causes by application. The CRP provided a grant for a series of concerts with Fischy Music for all the local primary schools as a part of our celebrations for the fiftieth anniversary of the union that created Gorebridge Parish Church. CRP also funded a fun day for the whole community. We partnered with the Trussell Trust, Midlothian Council and other local organisations to establish the Midlothian Foodbank which now runs as an independent charity. However, we continue to have a close association with it, and are active in supporting it, including providing premises rent free to assist during a shortage of grant funding. Through this partnership we provide a Thursday Community Meal. This is provided on a donation basis and we have partnered with Citizen’s Advice Bureau to provide a worker to meet with clients at this time. This has been made possible with a grant from the Trussell Trust to Midlothian Foodbank.
Our provision is aimed at all ages from crèche provision through primary school age, high school and adult. We provide a place where people of all ages and backgrounds can mix and develop supportive friendships. Through our Ministry staff we provide School Chaplaincy in Gorebridge, Stobhill and Gore Glen Primary Schools and occasionally to Newbattle High School. We also provide a Pastoral Care Team to help people in times of crisis, and to visit the housebound and a Church Family Pastor who provides additional pastoral support. We provide a benevolent fund to help in times of hardship and encourage charitable giving to other good causes. As far as possible we raise our own income from congregational giving and fundraise for external causes which have included the Children’s Hospice Association Scotland and Blythswood Care during the past year. Our members individually sponsor over twenty children in developing nations through Compassion and World Vision.
Our members are encouraged in their membership of other community works. Our Youth Team continue to provide Friday night drop-ins for P7 to S6. We have also provided support for families this year with our preschool Wee Scones morning drop in which is provided fortnightly during term time and Connect Families Afternoon drop in for families.
During the year we employed a Youth and Assistant Youth Minister who oversaw the team who provide youth ministry and community youth work in GPC, the local schools and Connect.
We qualified for a grant from the Church of Scotland’s Seeds for Growth Fund with an initiative to train youth ministry staff called “Clan Emmaus”. The funding term for this grant is now in its last year and we will be seeking to extend this funding or find alternative sources. Our Youth Minister leads a learning cluster for Reign Ministries assisting with the development of Youth Ministers across Scotland.
Our Youth Team has strong links with Gorebridge, Stobhill and Gore Glen Primary Schools. We have also started a Scripture Union group at Newbattle High School. They ran a youth activity and outreach week called Stage’n’Slam and assisted in the delivery of another week in Liberton. Each Friday two drop-ins are run called “Connect”. These are not faith based and are run by our Youth Team. Our Youth Minister and our Youth and Schools Worker are employed by GPC. Our Youth Team also provide evangelism through the running of a Youth Alpha Course.
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Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Report of the Trustees** _for the year ended 31 December 2025_
## **Objectives and activities (cont’d)**
In addition to personal evangelism, we run the Alpha Course as a means to encourage people to consider faith in Jesus Christ for themselves. We are encouraged that people coming to faith report the positive changes that have happened in their lives as a consequence. We also provide an adult discipleship programme through Thursday Church which meets weekly during term time. We also run a 20 Something Homegroup that supports young adults.
We provide a suite of halls and facilities to a wide range of local groups on a not for profit basis, regularly subsidising, in part or in whole, the letting fees. We have renovated the wooden floor in the small hall and as a result new hall lets have been secured. We continue to run our Hilltop Community Project to raise funds to refresh and expand our hall facilities and provide a permanent home for the Midlothian Foodbank. During 2025 the Kirk Session decided to revisit the original plans to rationalise and phase the project in the light of the reduction of available grant funding.
## **Achievements and performance**
We provide employment for a Minister, Youth Minister (40 hours), Youth and Schools Worker (40 hours), an Operations Manager (21 hours), and a Church Family Pastor (3 hours). We are training and mentoring two Youth Mission students and support a wider network of trainee Youth Ministers through Reign Ministries and our Leadership night on a Tuesday. We participate in the wider work of the Church through Presbytery and the General Assembly and continue to foster close links with other congregations in Gorebridge and offer assistance to other local congregations.
## **Financial review**
The financial statements for the year are set out in pages 6 to 18. The Statement of Financial Activities on page 6 reflects an increase in funds of £34,010 (2024: £101). The Church held total reserves at 31 December 2025 amounting to £205,882 (2024: £171,872) which was made up of an unrestricted general fund amounting to £5,118 (2024: £5,111), unrestricted designated funds amounting to £12,954 (2024: £11,912), restricted funds amounting to £182,758 (2024: £150,191) and an endowment fund amounting to £5,052 (2024: £4,658).
## **Core Church activities**
This year we received grant funding from the Church of Scotland Seeds for Growth fund to support our Youth Clan Emmaus project. The total award is £40,000 per year for 3 years. The second instalment was received in January 2025 as well as a combined third and fourth instalment and will cover costs up to May 2026.
Restricted expenditure is up considerably by 27% due mainly to
- work on the Hall Redevelopment project; and
- the Clan: Emmaus project funded by the Seeds for Growth grant.
## **Risk Management**
The Trustees regularly review the major risks facing the charity and seek to minimise these risks with appropriate action. A large proportion of expenditure is fixed, but a rigorous system of internal controls is in place to monitor the situation.
The principal risks facing the charity lie in raising sufficient income to support the work we are called to do, and in recruiting and training volunteers and leaders with the skills and gifting needed.
The risk of insufficient income to fund the work is the major risk the charity faces. In order to minimise this, the treasurer gives a short quarterly presentation to the congregation on the state of our finances, so alerting the congregation to any potential shortfall. This has worked well, encouraging new members to start giving regularly.
The adult and youth leadership teams are actively engaged in teaching, training and discipleship programmes which not only help develop our members’ faith, but also helps to encourage our members to participate in the work of the Church. It is also a means to help leaders identify and train the next generation of leaders.
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Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Report of the Trustees** _for the year ended 31 December 2025_
## **Reserves policy**
We are working towards a policy of having in the bank sufficient funds to pay at least two months Giving to Grow contribution and salaries. This equates to £29,312. The balance on unrestricted funds of £18,072 (2024: £17,023) is below the required level. It is our aim to review this quarterly and where possible transfer any further surplus into the new fund to safeguard our commitments.
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the method and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
02.04.2026
## _**Approved by the Kirk Session on ………………………………. and signed on their behalf by:**_
Mrs Agnes Renton _**Session Clerk**_
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Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Report of the Independent Examiner to the Trustees** _for the year ended 31 December 2025_
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 6 to 18.
## **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 (as amended). The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 in 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 (as amended) and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Juan Herbst CA**
_Director_
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
02.04.2026
Date: …………………...
Page 5
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebridge Parish Church
Statement of financial activities for the year ended 31 December 2025
|**Notes **
**Income and endowments**
Donations and legacies
**2**
Charitable activities
**3**
**Total income and endowments**
**Expenditure**
Charitable activities
**4**
Governance costs
**5**
**Total expenditure**
**Net income/(expenditure)**
**before transfers**
Transfers between funds
**14/15**
**Other recognised gains:**
**Net gains/(losses) on investments**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**Represented by:**
General fund
Designated funds
Restricted funds
Endowment funds
**Total funds**|**Unrestricted**
**funds**
**£**
133,546
21,221|**Restricted**
**funds**
**£**
191,682
6,368|**Endowment**
**funds**
**£**
-
98|**Total**
**2025**
**£**
**325,228**
**27,687**|**Unrestricted**
**funds**
**£**
132,260
22,211|**Restricted**
**funds**
**£**
152,728
5,556|**Endowment**
**funds**
**£**
-
98|**Total**
**2024**
**£**
284,988
27,865|
|---|---|---|---|---|---|---|---|---|
||**154,767**|**198,050**|**98**|**352,915**|154,471|158,284|98|312,853|
||155,054
1,164|162,983
-|69
-|**318,106**
**1,164**|168,855
1,056|143,027
-|215
-|312,097
1,056|
||**156,218**|**162,983**|**69**|**319,270**|169,911|143,027|215|313,153|
||(1,451)
2,500|35,067
(2,500)|29
-|**33,645**
**-**|(15,440)
3,469|15,257
(3,469)|(117)
-|(300)
-|
||**1,049**
-|**32,567**
-|**29**
365|**33,645**
**365**|(11,971)
-|11,788
-|(117)
401|(300)
401|
||**1,049**
17,023|**32,567**
150,191|**394**
4,658|**34,010**
**171,872**|(11,971)
28,994|11,788
138,403|284
4,374|101
171,771|
||**18,072**|**182,758**|**5,052**|**205,882**|17,023|150,191|4,658|171,872|
||5,118
12,954
-
-|-
-
182,758
-|-
-
-
5,052|**5,118**
**12,954**
**182,758**
**5,052**|5,111
11,912
-
-|-
-
150,191
-|-
-
-
4,658|5,111
11,912
150,191
4,658|
||**18,072**|**182,758**|**5,052**|**205,882**|17,023|150,191|4,658|171,872|
All income and expenditurs are from continuing activities.
The notes on pages 8 to 18 form part of these financial statements.
Page 6
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## Balance sheet as at 31 December 2025
|**Notes**
**Fixed assets**
Tangible assets
**9**
Investments
**10**
**Total fixed assets**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Total current assets**
**Liabilities**
Creditors falling due within one year
**12**
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**13**
**The funds of the charity**
General fund
**14**
Designated fund
**14**
Restricted funds
**15**
Endowment funds
**16**|**Unretricted**
**funds**
**£**
-
95|**Restricted **
**funds**
**£**
2,480
126,463|**Endowment**
**funds**
**£**
-
5,022|**Total**
**2025**
**£**
**2,480**
**131,580**|**Total**
**2024**
**£**
5,443
72,008|
|---|---|---|---|---|---|
||**95**|**128,943**|**5,022**|**134,060**|77,451|
||1,473
17,614|3,497
50,318|-
30|**4,970**
**67,962**|30,787
66,365|
||**19,087**
1,110|**53,815**
-|**30**
-|**72,932**
**1,110**|97,152
2,731|
||**17,977**|**53,815**|**30**|**71,822**|94,421|
||**18,072**|**182,758**|**5,052**|**205,882**|171,872|
||**18,072**|**182,758**|**5,052**|**205,882**|171,872|
||5,118
12,954
-
-|-
-
182,758
-|-
-
-
5,052|**5,118**
**12,954**
**182,758**
**5,052**|5,111
11,912
150,191
4,658|
||**18,072**|**182,758**|**5,052**|**205,882**|171,872|
02.04.2026
The financial statements on pages 6 to 18 were approved by the Kirk Session on …………………......... and signed on their behalf by the undernoted:
Agnes Renton Kevin Roose _Session Clerk Treasurer_
The notes on pages 8 to 18 form part of these financial statements.
Page 7
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Notes to the financial statements** _for the year ended 31 December 2025_
## **1. Accounting policies**
The principal accounting policies, which have been applied consistently in the current and previous year in dealing with items which are considered material to the accounts, are set out below:
## _**Basis of preparation and assessment of going concern**_
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)and UK Generally Accepted Accounting Practice.
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The accounts are prepared on a going concern basis as the Trustees consider that there are no material uncertainties about the Church’s ability to continue as a going concern. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS102 Update Bulletin 1 as published on 2 February 2016 and does not prepare a Statement of Cash Flows.
The Charity meets the definition of a public benefit entity under FRS 102.
## _**Basis of financial statements**_
The financial statements have been prepared on an accruals basis.
## _**Fund accounting**_
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
_Unrestricted funds_ are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
_Restricted funds_ are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
_Endowment funds_ are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
## _**Income recognition**_
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations this is normally when received. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in Note 8.
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Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Notes to the financial statements** _for the year ended 31 December 2025_
## _**Income recognition (cont’d)**_
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
## _**Interest receivable**_
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## _**Expenditure recognition**_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.
## _**Debtors and creditors receivable / payable within one year**_
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## _**Charitable Activities**_
The expenditure on charitable activities includes grants made, governance costs and support costs as shown in the notes.
## _**Donated services and facilities**_
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
## _**Fixed assets**_
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
All tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Office and media equipment 5 years
## _**Investments**_
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
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Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## **Notes to the financial statements** _for the year ended 31 December 2025_
## _**Taxation**_
Gorebridge Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
## _**Financial instruments**_
Financial instruments are recognised in the Institute’s balance sheet when it becomes party to the contractual provisions of the instrument.
_Basic financial assets_ , which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market value rate of interest. Financial assets classified as receivable within one year are not amortised.
Cash at bank and in hand includes short term highly liquid bank accounts with a short maturity of three months or less.
_Basic financial liabilities_ , which include creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
## _**Pensions**_
The charity operates a defined contribution scheme. The amount charged to the Statement of Financial Activities in respect of pension costs is the contributions payable in the year.
Page 10
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
Notes to the financial statements for the year ended 31 December 2025
|**2.**
**Donations and legacies**
Regular offerings
Other donations
Gift aid recovered
Grant income (see below)|**Unrestricted**
**funds**
**£**
111,645
965
20,936
-|**Restricted**
**funds**
**£**
-
137,460
10,312
43,910|**Endowment**
**funds**
**£**
-
-
-
-|**Total**
**2025**
**£**
**111,645**
**138,425**
**31,248**
**43,910**|**Unrestricted**
**funds**
**£**
109,815
265
22,180
-|**Restricted**
**funds**
**£**
-
66,994
9,156
76,578|**Endowment**
**funds**
**£**
-
-
-
-|**Total**
**2024**
**£**
109,815
67,259
31,336
76,578|
|---|---|---|---|---|---|---|---|---|
||**133,546**|**191,682**|**-**|**325,228**|132,260|152,728|-|284,988|
|**Restricted fund grant income comprised the following:**
_Church grants_
Baird Trust
Church of Scotland - Seeds for Growth
Reign Ministries
Benefact Trust
J Murray Napier
Miss E C Henry
Church of Scotland - Admin support|**Total**
**2025**
**£**
**-**
**40,000**
**3,910**
**-**
**-**
**-**
**-**|**Total**
**2024**
**£**
5,000
40,000
1,079
19,500
10,000
500
499|
|---|---|---|
||**43,910**|76,578|
|**Unrestricted**
**funds**
**£**
16,085
2,137
886
5
2,108|**Restricted**
**funds**
**£**
-
98
2,062
4,208
-|**Endowment**
**funds**
**£**
-
-
-
98
-|
**Total**
**2025**
**£**
**16,085**
**2,235**
**2,948**
**4,311**
**2,108**|**Unrestricted**
**funds**
**£**
18,036
1,250
793
5
2,127|**Restricted**
**funds**
**£**
-
100
1,502
3,954
-|**Endowment**
**funds**
**£**
-
-
-
98
-|**Total**
**2024**
**£**
18,036
1,350
2,295
4,057
2,127|
|---|---|---|---|---|---|---|---|
Page 11
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
Notes to the financial statements for the year ended 31 December 2025
|**4.**
**Direct costs**
Ministries and missions allocation
Salary costs
Fabric repairs and maintenance
Heat, light and utilities
Minister’s expenses
Consulting fee
Insurance
Council tax
Worship and music
Church office expenses
Presbytery dues
Taxis
Youth, Sunday Club and creche expenses
Cleaning and catering supplies
Conference and training costs
Hall redevelopment planning
Pulpit supply
Session expenses
Community recycling grants (see below)
Community recycling expenses
Monday Fellowship costs
Bridge to Freedom expenses
Community outreach and events
Other expenditure
Depreciation|**Unrestricted**
**funds**
**£**
70,545
29,457
5,579
22,777
2,879
610
3,577
3,494
1,245
3,251
1,449
1,376
3,898
1,595
132
-
200
347
-
-
-
-
422
2,220
-|**Restricted Endowment**
**funds**
**funds**
**£**
**£**
-
-
75,870
-
622
-
-
-
847
-
-
-
-
-
-
-
874
-
-
69
-
-
-
-
27,510
-
-
-
653
-
34,205
-
-
-
-
-
5,250
-
6,374
-
2,916
-
-
784
4,114
-
2,964
-|**Restricted Endowment**
**funds**
**funds**
**£**
**£**
-
-
75,870
-
622
-
-
-
847
-
-
-
-
-
-
-
874
-
-
69
-
-
-
-
27,510
-
-
-
653
-
34,205
-
-
-
-
-
5,250
-
6,374
-
2,916
-
-
784
4,114
-
2,964
-|**Total**
**2025**
**£**
**70,545**
**105,327**
**6,201**
**22,777**
**3,726**
**610**
**3,577**
**3,494**
**2,119**
**3,320**
**1,449**
**1,376**
**31,408**
**1,595**
**785**
**34,205**
**200**
**347**
**5,250**
**6,374**
**2,916**
**-**
**1,206**
**6,334**
**2,964**|**Unrestricted**
**funds**
**£**
69,499
36,139
12,700
21,757
3,013
-
3,134
3,236
2,106
2,402
2,091
1,079
2,673
1,531
434
-
100
256
-
-
-
4,000
-
2,705
-|**Restricted Endowment**
**funds**
**funds**
**£**
**£**
-
-
67,408
-
461
-
-
-
-
-
-
-
-
-
-
-
754
215
-
-
-
-
-
-
21,630
-
-
-
619
-
29,379
-
-
-
61
-
6,000
-
2,683
-
3,327
-
2,000
-
5,017
-
70
-
3,618
-|**Restricted Endowment**
**funds**
**funds**
**£**
**£**
-
-
67,408
-
461
-
-
-
-
-
-
-
-
-
-
-
754
215
-
-
-
-
-
-
21,630
-
-
-
619
-
29,379
-
-
-
61
-
6,000
-
2,683
-
3,327
-
2,000
-
5,017
-
70
-
3,618
-|**Total**
**2024**
**£**
69,499
103,547
13,161
21,757
3,013
-
3,134
3,236
3,075
2,402
2,091
1,079
24,303
1,531
1,053
29,379
100
317
6,000
2,683
3,327
6,000
5,017
2,775
3,618|
|---|---|---|---|---|---|---|---|---|
||**155,054**|**162,983**|**69**|**318,106**|168,855|143,027|215|312,097|
|**Community Recycling fund grants made comprised the following:**
Women's Aid
Blythswood Shoebox
Borthwick Pipe Band
CHAS
Kids United
Stobhill Primary School|**Total**
**2025**
**£**
**3,000**
**500**
**1,000**
**500**
**-**
**250**|**Total**
**2024**
**£**
3,000
1,000
1,000
500
500
-|
|---|---|---|
||**5,250**|6,000|
Page 12
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
Notes to the financial statements for the year ended 31 December 2025
|**5.**|**Governance costs**|**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Unrestricted**|**Restricted**|**Endowment**|**Total**|
|---|---|---|---|---|---|---|---|---|---|
|||**funds**|**funds**|
**funds**|**2025**|**funds**|**funds**|
**funds**|**2024**|
|||**£**|**£**|
**£**|**£**|**£**|**£**|
**£**|**£**|
||Independent examination|1,164|-|
-|**1,164**|1,056|-|
-|**1,056**|
|||**1,164**|**-**|
**-**|**1,164**|1,056|-|
-|1,056|
## **6. Staff costs and numbers**
|**Staff costs and numbers**
Gross salaries
Employer's National Insurance
Pension contributions
The average number of employees during the year was as follows:
Children and Youth Ministry
Administration and finance
Premises|**Total**
**2025**
**£**
**98,089**
**2,045**
**5,193**|**Total**
**2024**
**£**
99,277
340
3,930|
|---|---|---|
||**105,327**|103,547|
||**2025**
**3**
**2**
**2**|**2024**
**4**
**2**
**3**|
||**7**|9|
No employee received total employee benefits in excess of £60,000 (2024: nil).
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 £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884
## **7. Trustee remuneration and related party transactions**
The following trustees or related parties received remuneration in relation to their employment in the church:
Joel Nicholas received a salary of £37,564 (2024: £35,523), with employer pension contributions of £2,254 (2024: £2,151) in his capacity as Youth Minister. Joel is the son of trustees Mark and Diane Nicholas
Nathan Nicholas received a payment of £683 (2024: £11,912), for work done on the manse and church hall repair.
Elspeth Coulson received a salary of £2,432 (2024: £4,604) in her capacity as Church Family Pastor.
3 trustees received reimbursement of expenses incurred totalling £6,285 (2024: £6,449). These included travel costs, Catering and general office costs.
Chivone Nicholas received a salary of £1,815 (2024: £1,111) for Admin Support. Chivone is the daughter-in-law of trustees Mark and Diane Nicholas.
During the period, Mark Nicholas, Trustee, who is also a Trustee of Midlothian Foodbank (SCIO), Scottish Charity number SC048580. Gorebridge Parish Church rents premises to Midlothian Foodbank and for four months in 2025 the rent charge was waived. The market value of the rent would be £3,000.
During the year a total of £58,295 (2024: £50,311) was donated by Trustees to the funds of the Church including general funds, youth ministries and hall redevelopment.
Page 13
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## Notes to the financial statements for the year ended 31 December 2025
## **8. Volunteers**
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church.
|**9.**
**Tangible fixed assets**
**Office and media**
**equipment**
**£**
**_Cost_**
At 1 January 2025
27,486
At 31 December 2025
27,486
**_Depreciation_**
At 1 January 2025
22,043
Charge for year
2,963
At 31 December 2025
25,006
**_Net book value_**
At 31 December 2025
**2,480**
At 31 December 2024
**5,443**
**Tangible fixed assets**
**Office and media**
**equipment**
**£**
**_Cost_**
At 1 January 2024
26,007
Additions
1,479
At 31 December 2024
27,486
**_Depreciation_**
At 1 January 2024
18,426
Charge for year
3,617
At 31 December 2024
22,043
**_Net book value_**
At 31 December 2024
**5,443**
At 31 December 2022
**7,581**|**9.**
**Tangible fixed assets**
**Office and media**
**equipment**
**£**
**_Cost_**
At 1 January 2025
27,486
At 31 December 2025
27,486
**_Depreciation_**
At 1 January 2025
22,043
Charge for year
2,963
At 31 December 2025
25,006
**_Net book value_**
At 31 December 2025
**2,480**
At 31 December 2024
**5,443**
**Tangible fixed assets**
**Office and media**
**equipment**
**£**
**_Cost_**
At 1 January 2024
26,007
Additions
1,479
At 31 December 2024
27,486
**_Depreciation_**
At 1 January 2024
18,426
Charge for year
3,617
At 31 December 2024
22,043
**_Net book value_**
At 31 December 2024
**5,443**
At 31 December 2022
**7,581**|**Total**
**£**
27,486|
|---|---|---|
||27,486|27,486|
||22,043
2,963|22,043
2,963|
||25,006|25,006|
||**2,480**|**2,480**|
||**5,443**|**5,443**|
|||**Total**
**£**
26,007
1,479|
||27,486|27,486|
||18,426
3,617|18,426
3,617|
||22,043|22,043|
||**5,443**|**5,443**|
||**7,581**|**7,581**|
Page 14
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## Notes to the financial statements for the year ended 31 December 2025
|**10. Investments**
Market value as at 1 January
Additions
Disposal
Unrealised gains on investments
Market value as at 31 December
The following investments are held:
Church of Scotland Investors Trust - Spalding Bequest
The following deposits are held:
Church of Scotland Investors Trust - Deposit fund - Fabric
Church of Scotland Investors Trust - Deposit fund - Hall redevelopment
Cost of investments held
**11. Debtors**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Gift Aid debtor
1,473
3,497
Donations for Youth programme
-
-
Church of Scotland admin grant
-
-
**1,473**
**3,497**
**12. Creditors falling due within one year**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
HMRC payments
-
-
Other creditors
1,110
-
**1,110**
**-**|**10. Investments**
Market value as at 1 January
Additions
Disposal
Unrealised gains on investments
Market value as at 31 December
The following investments are held:
Church of Scotland Investors Trust - Spalding Bequest
The following deposits are held:
Church of Scotland Investors Trust - Deposit fund - Fabric
Church of Scotland Investors Trust - Deposit fund - Hall redevelopment
Cost of investments held
**11. Debtors**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Gift Aid debtor
1,473
3,497
Donations for Youth programme
-
-
Church of Scotland admin grant
-
-
**1,473**
**3,497**
**12. Creditors falling due within one year**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
HMRC payments
-
-
Other creditors
1,110
-
**1,110**
**-**|**10. Investments**
Market value as at 1 January
Additions
Disposal
Unrealised gains on investments
Market value as at 31 December
The following investments are held:
Church of Scotland Investors Trust - Spalding Bequest
The following deposits are held:
Church of Scotland Investors Trust - Deposit fund - Fabric
Church of Scotland Investors Trust - Deposit fund - Hall redevelopment
Cost of investments held
**11. Debtors**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Gift Aid debtor
1,473
3,497
Donations for Youth programme
-
-
Church of Scotland admin grant
-
-
**1,473**
**3,497**
**12. Creditors falling due within one year**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
HMRC payments
-
-
Other creditors
1,110
-
**1,110**
**-**|**Endowment**
**funds**
**£**
-
-
-|**Total**
**2025**
**£**
**72,008**
**59,207**
**-**
**365**|**Total**
**2024**
**£**
97,653
**-**
(26,046)
401|
|---|---|---|---|---|---|
|||||**131,580**|72,008|
|||||**5,022**|4,658|
|||||**5,022**|4,658|
|||||**95**
**126,463**|95
67,255|
|||||**126,558**|67,350|
|||||**500**|500|
|||||**Total**
**2025**
**£**
**4,970**
**-**
**-**|**Total**
**2024**
**£**
4,187
6,600
20,000|
||**1,473**|**3,497**|**-**|**4,970**|30,787|
||**Unrestricted**
**funds**
**£**
-
1,110|**Restricted**
**funds**
**£**
-
-|**Endowment**
**funds**
**£**
-
-|**Total**
**2025**
**£**
**-**
**1,110**|**Total**
**2024**
**£**
1,675
1,056|
||**1,110**|**-**|**-**|**1,110**|2,731|
Page 15
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## Notes to the financial statements for the year ended 31 December 2025
|**13. Analysis of Net Assets Among**
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 December 2025
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 December 2024
**14. Unrestricted funds**
_General fund_
_Designated funds:_
J Drever fund
Benevolent fund
CAP fund
Fabric fund
Reserve fund
**Total designated funds**
**Total unrestricted funds**
_General fund_
_Designated funds:_
J Drever fund
Benevolent fund
CAP fund
Fabric fund
Reserve fund
**Total designated funds**
**Total unrestricted funds**|**Funds**
**Balance at**
**01.01.25**
**£**
5,111|**General**
**funds**
**£**
-
-
6,228
(1,110)|**Designated**
**funds**
**£**
-
95
12,859
-|**Restricted**
**funds**
**£**
2,480
126,463
53,815
-|**Endowment**
**funds**
**£**
-
5,022
30
-|**Total**
**2025**
**£**
**2,480**
**131,580**
**72,932**
**(1,110)**|
|---|---|---|---|---|---|---|
|||**5,118**|**12,954**|**182,758**|**5,052**|**205,882**|
|||**General**
**funds**
**£**
-
-
6,527
(1,416)|**Designated**
**funds**
**£**
-
95
11,817
-|**Restricted**
**funds**
**£**
5,443
67,255
78,808
(1,315)|**Endowment**
**funds**
**£**
-
4,658
-
-|**Total**
**2024**
**£**
5,443
72,008
97,152
(2,731)|
|||5,111|11,912|150,191|4,658|171,872|
|||**Income**
**£**
153,725|**Expenditure**
**£**
(156,218)|**Gains on**
**investments**
**£**
-|
**Transfers**
**£**
2,500|**Balance at**
**31.12.25**
**£**
**5,118**|
||7,314
1,858
1,635
105
1,000|-
1,037
-
5
-|-
-
-
-|-
-
-
-
-|-
-
-
-
-|**7,314**
**2,895**
**1,635**
**110**
**1,000**|
||**11,912**|**1,042**|**-**|**-**|**-**|**12,954**|
||**17,023**|**154,767**|**(156,218)**|**-**|**2,500**|**18,072**|
||**Balance at**
**01.01.24**
**£**
13,386|**Income**
**£**
154,167|**Expenditure**
**£**
(165,911)|**Gains on**
**investments**
**£**
-|
**Transfers**
**£**
3,469|**Balance at**
**31.12.24**
**£**
5,111|
||7,314
1,558
1,635
100
5,000|-
300
-
5
-|-
-
-
-
(4,000)|-
-
-
-
-|-
-
-
-
-|7,314
1,858
1,635
105
1,000|
||15,607|305|(4,000)|-|-|11,912|
||28,993|154,472|(169,911)|-|3,469|17,023|
Page 16
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebridge Parish Church
## Notes to the financial statements for the year ended 31 December 2025
## **14. Unrestricted funds (cont'd)**
## _**Explanation of funds**_
_The General fund_ is for all income and expenditure relating to the primary focus activities of the charity. _The Designated J Drever fund_ has been designated for specific church property upgrades. _The Designated Benevolent fund_ is a charitable fund to be disbursed at the discretion of the Minister. _The Designated CAP fund_ helps to fund the work done in partnership with CAP. _The Designated Fabric fund_ is for maintenance and improvement of church buildings.
_The Designated Reserve fund_ holds funds to be used for core expenditure in the event of a sudden loss of income.
|**15. Restricted funds**
Music and media fund
Seeds for Growth Grant fund
Men's fund
Youth salaries and expenses fund
Hall redevelopment fund
Wellness project fund
Community recycling project fund
Youth activities fund
Monday Fellowship fund
Adapt and Thrive fund
Pullinger student placement fund
Alpha fund
Family Outreach
Events fund
Music intern fund
**Total restricted funds**|**Balance at**
**01.01.25**
**£**
3,686
8,726
166
943
122,598
1,000
3,223
3,949
660
1,872
1,629
-
1,078
61
600|**Income**
**£**
1,425
40,000
-
71,775
43,597
-
19,967
13,359
3,238
-
2,456
733
663
837
-|**Expenditure**
**£**
(2,588)
(35,393)
-
(51,894)
(34,205)
-
(11,656)
(14,376)
(2,916)
(1,872)
(4,000)
(1,292)
(663)
(2,128)
-|**Gains on**
**investments**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
**Transfers**
**£**
-
-
-
-
50
-
(6,700)
2,100
(50)
-
-
600
-
1,500
-|**Balance at**
**31.12.25**
**£**
**2,523**
**13,333**
**166**
**20,824**
**132,040**
**1,000**
**4,834**
**5,032**
**932**
**-**
**85**
**41**
**1,078**
**270**
**600**|
|---|---|---|---|---|---|---|
||**150,191**|**198,050**|**(162,983)**|**-**|**(2,500)**|**182,758**|
|Music and media fund
Seeds for Growth Grant fund
Men's fund
Bridge to Freedom fund
Youth salaries and expenses fund
Hall redevelopment fund
Wellness project fund
Community recycling project fund
Youth activities fund
Monday Fellowship fund
Adapt and Thrive fund
Pullinger student placement fund
Funds held for congregational group
Alpha fund
Family Outreach
Friday Connect drop in fund
Events fund
Church of Scotland Admin grant fund
Music intern fund
Wee Scones fund
Youth Alpha fund
Woodland project fund
**Total restricted funds**|**Balance at**
**01.01.24**
**£**
3,838
-
-
-
7,189
107,304
1,000
7,499
1,314
707
3,744
277
61
131
1,719
963
108
-
1,000
500
49
1,000|**Income**
**£**
2,809
40,000
236
-
33,413
40,573
-
16,287
11,504
3,430
-
7,352
-
488
96
765
-
499
50
682
-
100|**Expenditure**
**£**
(2,961)
(296)
(70)
(2,000)
(67,011)
(29,379)
-
(8,683)
(10,412)
(3,327)
(1,872)
(9,000)
(61)
(619)
(1,290)
(1,130)
(47)
(499)
(1,450)
(1,130)
(690)
(1,100)|**Gains on**
**investments**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
**Transfers**
**£**
-
(30,978)
-
2,000
27,352
4,100
-
(11,880)
1,543
(150)
-
3,000
-
-
553
(598)
-
-
1,000
(52)
641
-|**Balance at**
**31.12.24**
**£**
3,686
8,726
166
-
943
122,598
1,000
3,223
3,949
660
1,872
1,629
-
-
1,078
-
61
-
600
-
-
-|
|---|---|---|---|---|---|---|
||138,403|158,284|(143,027)|-|(3,469)|150,191|
## _**Explanation of funds**_
_The Music and media fund_ represents donations given to upgrade/replace our audio and visual equipment. _The Seeds for Growth fund_ holds the grant received from the Church Seeds for Growth programme _._
_The Men's Group fund_ holds funds for the Church Men’s group
_The Bridge to Freedom_ holds funds donated for a future project to be set up by Bethany Christian Trust. The funds were transferred to Bethany Trust to fund the salary of a new outreach worker.
Page 17
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
## Notes to the financial statements for the year ended 31 December 2025
## **15. Restricted funds (cont'd)** _**Explanation of funds (cont'd)**_
_The Youth Salaries and Expenses fund_ holds grants and donations given for our Youth staff team.
_The Hall redevelopment fund_ holds donations for our hall redevelopment project.
_The Wellness project fund_ holds donations given for a future Wellness project.
_The Community recycling fund_ holds donations and receipts for the Community Recycling Project.
_The Youth Activities fund_ is used by the youth of the Church to fund their various activities.
_The Monday Fellowship fund_ holds donations and receipts for the Monday Fellowship.
_The Adapt and Thrive fund_ holds the grant given to fund the purchase of Video and Audio equipment for the Church livestream facility
_The Pullinger student placement fund_ holds donations to fund students on placements with the youth team.
_The Funds held for congregational organisations fund_ represents money temporarily held on behalf of groups within the Church. It is now closed.
_The Alpha fund_ holds donations given for the Alpha course.
_The Family Outreach (fromerly community fellowship)_ holds income from the Wee Scones and Connect Families projects _The Friday Connect drop in fund_ holds donations and grants given for the Friday youth drop-in.
_The Events fund_ holds donations and income received at special events such as concerts and the Hogmanay party.
_The Church of Scotland Admin grant fund_ holds a grant given to employ a part time admin assistant _._
_The Music intern fund_ holds grants given to establich a music project for local people with additional needs _._
_The Wee Scones fund_ holds grants and donations for the 'Wee Scones' mums and toddlers group.
_The Youth Alpha fund_ holds grants given to fund the Youth Alpha course.
_The Woodland project fund_ holds an intern grant given for a young person to develop a piece of waste land within the community.
|**16. Endowment fund**
Spalding bequest fund
**Endowment fund**
Spalding bequest fund|**Balance at**
**01.01.25**
**£**
4,658|**Income**
**£**
98|**Expenditure**
**£**
(69)|**Gains on**
**investments**
**£**
365|
**Transfers**
**£**
-|**Balance at**
**31.12.25**
**£**
**5,052**|
|---|---|---|---|---|---|---|
||**4,658**|**98**|**(69)**|**365**|**-**|**5,052**|
||**Balance at**
**01.01.24**
**£**
4,374|**Income**
**£**
98|**Expenditure**
**£**
(215)|**(Losses) on**
**investments**
**£**
401|
**Transfers**
**£**
-|**Balance at**
**31.12.24**
**£**
4,658|
||4,374|98|(215)|401|-|4,658|
## _**Explanation of funds**_
The _Spalding bequest fund_ is used for music related purposes.
## **17. Collections for Third Parties**
|**Collections for Third Parties**
CHAS
Barnabas Trust
Last Brightness of everything
Blythswood Shoe Box
For individuals|**Total**
**2025**
**£**
1,834
-
260
500
945|**Total**
**2024**
**£**
1,602
123
-
-
-|
|---|---|---|
||**3,539**|1,725|
Page 18
Docusign Envelope ID: FAE1E017-C1EA-43BE-A2A3-687F6A85574B
## Gorebrid e Parish Church g
Appendix for the year ended 31 December 2025
## **FUNDS HELD ON BEHALF OF THE CONGREGATION**
## **BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|Market Value of Balances at 31 December
Church of Scotland Deposit Funds
Church of Scotland Consolidate Fabric Fund Growth Fund
Church of Scotland Consolidate Fabric Fund (II) Growth Fund
**REVENUE ACCOUNT**
Credit Balance at 31 December
**TEMORARY ACCOUNT**
Credit Balance at 31 December
Church of Scotland Deposit Funds
Church of Scotland Consolidate Fabric Fund Growth Fund
Church of Scotland Consolidate Fabric Fund (II) Growth Fund
**CAPITAL**
Credit Balances held at 31 December at cost|**2025**
**£**
-
3,117
3,117
-
3,181
3,181
528
(264)|**2024**
**£**
-
3,117|
|---|---|---|
|||3,117|
|||-
3,173|
|||3,173|
|||679
(120)|
Page 19