2025-12-31-accounts

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The Church Of Scotland

North and South Leith Parish Church

King James VI Hospital Fund Accounts 2025

Scottish Charity Number: SC004698

The trustees present the annual report and accounts for King James Vi Hospital Fund for the year ended 31 December 2025.

Reference and Administrative Information

Charity Name King James VI Hospital Fund Charity Registration Number $C004698 Contact Address North and South Leith Parish Church Halls 6 Henderson Street Edinburgh EH6 6BS

Trustees

Masters: Janice Gailani Linda McKee Minister: Vacant

Independent Examiner

Bankers

Pauline McLaren Cert Acc (Open) Castle Community Bank 6 Denholm Way 49 Great Junction Street Musselburgh Edinburgh EH21 6TT EH6 SHX

King James VI Hospital Fund

$C004698

Page 1

Structure, Governance and Management

Governing Document

The charity is administered in accordance with the terms of the Deed of Constitution.

Recruitment and Appointment of Trustees

Proposals are made by the existing Masters and approved by the Kirk Session of North and South Leith Parish Church. ~

Organisational Structure

The Masters, along with the Minister and Treasurer of the Charity, manage the charitable activity of the fund.

The masters meet on an ad-hoc basis as required.

Objectives and Activities

The fund exists to provide financial assistance to members, parishioners or adherents of North and South Leith Parish Church. Applications are approved by the Trustees.

Achievements and Performance

Pensions were paid out to 2 applicants, fewer applicants than in 2024, though the individual payments were increased. In 2026, we will be examining how we can increase the number of applicants who meet the criteria

Financial Review

The Bank account and Investment portfolio continues to be held by Castle Community Bank and Church of Scotland respectively, separate from North and South Leith Parish Church.

No Trustee received any remuneration or reimbursement of expenses during the year. No Trustee or a person related to a Trustee had any personal interest in any contract or transaction entered into by the charity during the year.

King James Vi Hospital Fund

$C004698

Page 2

Statement of Trustees' Responsibilities

The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the financial year.

The Treasurer, on behalf of the Trustees, is responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

A = ‘ ; Mrs.nice[Janice][Gaila] Gaon!! Ms. LindaKanda,McKee MCzor Master Master Date: 2h. 3. 1G Date: 22-5 2@

King James VI Hospital Fund

$C004698

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independent Examiner’s Report to the Trustees of King James VI Hospital Fund

| report on the accounts of the KING JAMES VI HOSPITAL FUND for the year ended 31* December 2025 which are set out on pages 1 to 5.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (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 report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006.

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 | do nat express an audit opinion on the view given by the accounts.

Independent examiner’s statement

in the course of my examination, no matter has come to my attention

1. which gives me reasonabie cause to believe that in any material respect the requirements:

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

3. ® to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

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

Pauline McLarenff Cert Acc (Open)A-fMtort LE ARDate } -_ Ae26 6 Denholm Way Musselburgh EH21 6TT

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$C004698
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King James VI Hospital Fund

Page 4

King James VI Hospital Fund

Receipts and Payments for year ending 31 December 2025

	2025	2024
Receipts
Investment Income	2,049	1,010
interestfrom Castle Community Bank	48	25
	2,097	1,035
Payments
Charitable activities
Pensions paid to Applicants	500	800
Administration
Examination fee	50	50
	550	850
Excess of Receipts over Payments	1,547	185
Statement of Balances as at 31 December 2025
Castle Community Bank
Balance brought forward	967	782
Excess of Receipts over Payments forthe year	1,547	185
Balance carried forward	2,513	967
Investments
Value at 1January	36,951	36,617
Value at 31 December (Cost £34,646)	38,054	36,951
	40,567	«37,918

“A C 4 at “ » . © Caveg/ WA! Janice Gailani, Fund Master

\ Ul poy

Linda McKee, Fund Master

King James VI Hospital Fund

$C004698

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