The Church of Scotland ABERLADY AND GULLANE PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNTS 2025 30259 SCOOi237 Accounts 202) Aberladj. and Gullane Parish Church SC005237 Reference and Administrative Information C,harity Name: ABERLADY AND GULLANE PARISH CHURCH Charity Registration Number: SCOOi237 Congregation Reference No: 30259 Contact Address.. clo Tre&sur¢r Ashrig Cockle Squar¢ Aberlady EH32 OSB Trustees Mrs Val Barrie, Mr Raiunond Binnie. Mr Michael Black. Mrs Morag Black, Mrs Muriel Calder, Mr Paul Casely, Mr David Chalmers, Mr Gordon Dai'ie, Mrs Anne Dobie. Mr Douglas Donaldson: Mr James Donaldson, Mrs Allison Frostwick, Mrs Joy (vrey, Mrs Fran Goodma￿ Mrs Ruth Huntei. Mrs Joan Logan. Mrs Kaye Macaskill, MTS Val Morrison, Mr StLWt Munro, Imrs Caml Murray: Mrs I lazel Phisatori,, Mr Ken .Sims, Mrs Hilary Srnyth, Mr Peter Sm)rth, Mrs JacLie Thomas. Mrs Tracey Thomson, Mr Tom Walker, Mrs Elspeth ￿lalker, Mrs Rachel ￿lallaCe. Mr Barry While, Mrs Kathleeen White, Mr Ken Wright, Mrs Carol Yarrow. List Kirk Session members - same as Trustees stated abol'e Principal Offi¢¢-b¢arers Minister Rel'erend Elisabeth Stenhouse Session Clerk Mr Michael Black(until 31.8.25). Mrs Elspeth Walker(until 31.8.25) Mr Ban), Whilc(unlil 31.12.25) & MTS Hazel Phisatory Mrs Ka)'e Macaskill Church Treasurer: Independent Examiner Name: Mrs Jean Fre Address: 3 Ramsay Place Penicuk EH26 9JS Bankers Bank of Scotland Court Street Haddington EH41 Accounts 2025 Aberlady and Gullane Parish Church (Church of Scotland) Trustees, Annual Report SC005237 Year ended 31 December 2025 Structure, Governance and Management Governing Document Aberlady and Gullane is a local parish church and operates under the Church of Scotland Deed of Constitution (Unitary Forn]). Th¢ fimctions assi￿ed to the MiJ)isler and to Kirk SessÈon respectively are governed by th¢ common law of the Church of Scotland and by Acts of the General Assembly appIicable thereto. It is in the poww of the Gener81 A￿semblY or any Ix)dy to which they may delegate powers at any tin]e, or from time to lime. to alter, revoke, amend or modify the Deed of Constitution, in whole or in parL or to substitute a new Deed of Constitution for this Deed of constitutio￿ subject always to such Conditions and provisions relative thereto &s th¢ General Assembly OT its del¢gat¢d Lx)dy sl]all deterniine. A sample copy of the Church of Scotland Deed of Constitution (Unitary Forni) Can be found at: https://wwW.churchofscotlaDd.OTg.uklresource￿1aW-cit¢u1a[￿teMpJdocslConStitutiOns/unltary- constitution-sample.pdf Recrnitment and Appointment of Trustees Members of the Kirk Session ar¢ the cELarit! I￿￿ee$. The Kirk Session members are the elders of the chuTch and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk sessio￿ is ¢l¢cted by the congregation and inducted by PreSb￿ery. Our minist¢r, Reverend Elisabeth Stenhouse works very hard although she is employed for 5(P/o of a full time ministy and is achieving a grear deaL in the life and worship of the congregatio Organisational Structure The Kirk Session is operating with several committees. These are: Communication, Christian Aid, Finance, PTopety. Saf¢guarding and Worship. The tnthitionai ServI￿S are held every Sunday at Gullane at 9.45am and at Aberlady at I1.15am and on other specific occasio￿% such as EasteT and Christm&s. In addition we hold a montbly joint service at 10.30am atternating between the churches and this is led by the Worship team. This allows time for socialising and fellowship between the two congregations whicb is re&sonably well suptM)rteJl. The JAM Club meets during the service and is attended by families from both villag¢s.There is also EJam for older children who meet ti¥ice termly at Gullane.Wethiesday morning coffees are held at G￿lane which allows fellowship and contributes to fundraising. Aknlady Kirk Stables Church is well used by vatious community groups and makes a good contribution to their upkeep. The Church Office is also located there. Objectives and Aetivities Th¢ Church of Scotland is Trinitarian in doctrine, Refonned in tradition and Presbvterian in polity. It exists to glorify God and to work for the adNancefflent of Christ's Kingdom throughout the world. As a natkonal Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territoiiai ministy. It CO-operat¢s with other Churches in vario￿$ ecumenlcat bodies in Scotland and beyond. page 31415 Accounts 2025 Aberladv and Gullane Parisb CbU￿h (Church of Scotland) SC005237 Achievements and Performance The 2025 reporting year proved to be remarkably signifi(￿nt for Aberlady and Gullane Church. 4Ji Throughout the year. the church community experienced numerous noteworthy developments. marking vet another eventful chapter in its history. One of the most important milestones w&8 the welcoming of new members into the congregation. Eleven individuals took the meaningfill step of professing their faitm demonstrating a strong commitment to the church and its value& tn addition to these. a fijrther two individuals have expressed their intention to join the church by profession of faidL higblighting ongoing growth. During the year the Propety and Mission Planning Group develO￿d its plans for a much-needed renovation of Gullane Church and Gullane Church Centre and for a new AV system. ligbting and toilet to be installed at Alxrlady Church. We commissioned a con￿lUDity audi'L and from tbe results we developed plans for missioo plans which were essential for accompanying and supporting our building prowsals and application for fimding to Pr¢sbirtery and the General Trustees, both of which were submitted in December 2025. All the initial plans have now been approved and the G¢neral Trnstecs agreed to contribute £150K of grant Whic￿ together with our own reserves, means we require to raise approximatel). £18K during 2026. Disappointingly, the end of the Year brought the news that our minister, Lis Stenhouse. had decided to retiTe in April 2026. Since her aTTival tn N0veMl￿ 2023, Lis h&s been at the forefront of many of our achievements. Changes haTre been made to seThryce and joint services times. alld an all-age worship smic¢ introduced. A new logo and improvememts to the website were developed and ar¢ now used on all our correspondence and publicity DMteria15 . Alx>ve all, Lis has encouraged us to be forward looking in tern]s of where we hope our ch￿￿h will be in five years. time against a background of deckining attendance. fiDanc¢s and churcb closures. With all the building and other development WOTk now planned and und¢nYay we are in a very good position to weather any sto which may lie ahead. We thank Lis for the energy and con)mitment sh¢ has brought to our church and we Thish her every success in the next chapter of her ]ife. Financial review Kirk Session considers that the fmancial stat￿S of Aberlady and Gullane Parish Church remains very sound since the union in 2022. In 2025 general income incre&rf legacy income was down but it was difficult to achieve all budget levels. There were som¢ decreases in expenditure on heating and lighting and fabric mainterLance. There was a minor repair to the roof at Gullone Church due to a leak and at Aknlady some preparatory work was done for the installation of a much needed toilet with the chosen architect. Som¢ necessary maintenance work and minor purchases were made at both sites. The Kirk Stables lets improved considernbly and contribute well to the buildings upkeep. The united church w&s able to end the year with an improved surplus in the bank and its considerable reserves. Our investments saw good rates of growth with increases in our reserves which helps vlith our major proposed expenditure at both churches mentioned elsewh¢re in thAS report. In 2025 the congregation maintained its goLxI level of charitable giving including a donation to a church in ditTl¢￿ty elsewhere in the Presbytery for wluch they were extremely grateful. Reserves Policy KiTk Session are aware of the n¢¢d to trv to mainlain a fin8n¢ial reserve consistent with its objectives to advance Chrisvs kingdom Ixith locally and nationally. To this end. budgets are prepared aud reviewed at regular intervals. Furtherniore, the P￿]Sh Church continues to maintain funds, held centrally at 121 George Stre¢L following the sale of both Manses and these would be used to supplement any unforeseen expenditure. In addition there are substantial res¢rves in the Investols TrusL page 31415 Accounts 2025 Aberlady and Gullane Parish Church (Church of Scotland) SC005237 ststement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records WbIc￿ on requesL must reflect the fllmicial position of the Church at that titne. This must be done to ensure that the financial statements comply with the ChaTities and Trustee Investrnent (Scotland) Act 2005, the Charities Accounts (Scodand) Regulations 2006 and the Regujations 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 Church and must take re&sonable steps for th¢ prevention andlor det￿tIOn of fraud and other itrgularities. Approved by the Trustees and signed on their behalf, Session Clerk 9326 Date page 31415 Accounts 2025 Aberlady and Gullane Parish Church (Church of Scotland) SC005237 ABERLADY AND GULLANE PARISH CHURCH SC005237 Report of the Independent Eiaminer to the Trusttts of Aberlady and Gullane Parish Churd I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 12. Respectii'e responsibilities of trnstees and examiner The charity's tNstees are responsible for the prcparation of the accounts in accordance wAth the temis of the Charities and Trusfre Investment (Scotland) Act 2005 and th¢ Charlties Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my reswnsibility to examine the accounts &s required under section 44(1) (c) of the Act and to state M,hethei particular matters have come to my attention. Basis of independent enminer's stateDJent My examination is caryied out in accordanc£ with Regulation 11 of the Charities Accounts (Scodand) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those Tecords. It also includes consideration of any unusual items of disclosures in th¢ accounts. and ￿kS explanations from the ttustees concerning any such matters. The procedures undertaken do not Provide all the evidence that would be required in an audiL and consequendy I do not express an audit opinion on the view given by the accounts. Independent cxaminer's staternent tn the course of my examinatio￿ no matter bas come to my attention [other than disclosed which gives nie re&sonable cause to klieve that in any ll￿terial respect the requiTements: . to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulations, and . to prepare accounts ththich accord with the accounting T¢cords and cornply with Regulation 9 of the 2006 Accounts Regulations have not been meL or to which, in my Opinio￿ attention should be drnwn in order to enable a proper understanding of the accounts to be reache(L Name Mrs Jean Frew Signed Address Jean D Frew 3 Ramsay Place Peni¢uik EH26 9" Date..-.. 23-Mar-26 Please delete the words in brackets if they do not apply. If the wor(ts do apply set out those matters which have come to your attention. page 6 Accounts 2025 Aberlady and Gullalle Parish Church (Church of Scotland) SC005237 ts and Pa ABERLADY AJND GULLANE PAWSH CHURCH ments Account Year ended 31 December 2025 UJDrestricted Fufjds 2025 Restricted Funds 2025 Note Donations Legacie5 Activities for Generatitig FuDds Bank & Deposit illterest Inves(ment inconTre Total 2025 Total 2024 71271 71,271 71,323 21.550 3.813 1,593 1.676 99,955 5,136 1771 3,517 84.695 326 5,136 3,097 3,517 85.021 Donations for the use of premis¢s Sale of assets Sale of iuvestments Grnjts Other Receipts- Life & Work sales Total Recei ts 326 7256 7256 9,145 126 93.077 1.000 126 93,403 1,380 126 110,606 326 Costs of generating funds Cbaritable activities Governanee ¢osts Total Pa 35 136.755 35 136,755 88 106.166 Excess /Deficit of Reeeipts over Payments for the year before transfers J36,790 136.790 106,254 Transfers 326 43J87 4,352 Exeess/deficit of Receipts over Payments for the year 43.713 Ajmual Accounts 2025 Aberlady and Gullane Parish Church (Church of Scotland) SC005237 ABERLADY AND GULLANE PARISH CHURCH Statement of Balances As at 31 December 2025 UBrestricted FuDds Restiicted Funds Totsl Tota 2025 2025 2025 2024 Note Bank & De osit Balances & deposit balances ai 1.125 Transfer io Cof Investors Trust Transfer from GT revenue Fund Total 5,843 4.5 49.585 50.928 5.843 4,500 49.585 50,928 40.791 -39,300 1,49 Movement ill year: Excess of Receipts over Pay￿ents for the ycar Batfft & deposit balances * 31.1225 43.713 73215 326 326 43.387 7,541 4.352 5,843 Investments at market value ReseTh"e Fund-Gen Con ational Pll osit Fund-Gen Con sit FU￿d-Fabric 15.727 15,727 33,642 891 14,584 ational Pu 33.642 39.643 891 583 Illcome Fuud Growth Fund General Pu Growth Fund General Pur Fabric Fund Churches Buildi M&G CharÉfuDd Total 273 42.511 1513 273 265 42.511 1.513 5,531 10,558 46,793 157,439 39,422 1,403 5,129 5,531 10.558 Fund Pro 46.793 140.459 39,882 140.911 16,980 Session Clerk - KLtye/6 Treasurer Approved by tNstees alld sigtled at Kirk Session on 9 March 2026 page 8 ABERLADY AND GULLANE PARISH CHURCH Notes to the AccouDts 2025 l. Trustee Remuneration and Related Partv Trgns2ctions In this year Mrs Morag Black was paid £7056 for secretsrial services. 2. Movements in Funds as at 1.125 Net ￿0Vement ID sat31.1225 b*lall¢o held remotely Unrestricted funds Genera] FL￿d 29.665 136.204 175 45.085 31.510 658 lower Fund unday Club F¢md 4,451 34.949 411 4.153 36.321 93,077 136,PA> 45.085 Restricted funds Cortgalton Bequest abric Fund Welfare Fund 2,998 3288 ,934 I,ioi 130 3,082 3.288 ,934 i.ioi 372 Darling Fund Community 24? 9,451 326 9.777 Tot￿ funds 93.403 136. 4),085 46,098 38.557 Funds T(tytsl Totsl 2025 2024 3. Analysis of Donations Wbo ScherDe (non Gift Aid) Gift Aid Donations T&x Recovered on Gift Aid Donatio¥is OrdiTW Offerings (Open Platr) Other Offerings, Donatio¥is ei¢ 1240 4&164 13,015 1.829 46.792 13,236 5,921 3,545 71,323 48,164 13.015 2,386 71271 2.386 71271 4. Analysis of Payments Costs ofg¢nergtiDg ￿lld$ Offering etwelopes 35 35 88 Pages 9-10 5 Charitable activities 2024 Giiingto Grow a]IoL¥tion Don8tion to parish in difficul Presbjtery du Mfftister""s expeF Pulpit supply Fabric repair5 & mainterwice Paiinens¢ io LDN ArChit￿ts Manse Council T Other building ¢ostS-Manse Manse garden Ileat and light Insurance 64J19 64J19 31,708 lJ78 3,187 1258 lJ78 3,187 1,2)8 5.996 11220 3,001 238 175 1.045 1086 1.140 18.580 11220 3.IKTri 238 658 175 440 10,780 5.575 lJ16 3,499 2.312 8570 5.763 1.828 8,570 5.763 1.828 2,415 Church Garden Maijrtenance Church Office ExF¢nditure Printin& ststiooery a[￿ tKwage Other expenses Fundrdising F.xpensts SaEaTieS- Sec, orwdnists & othets Cleaning-sa]arie50nd Materiajs Lif¢ & Work costs Flower Fund 2.415 3.(K)7 i.007 1,169 12.631 A442 126 4,281 1.130 11.785 6J03 126 12.631 6,442 126 175 175 310 625 Jam Club expend 411 136.755 411 374 106,166 Governance eosts Independent &xoJnrner's fees Other pgymellts Pur¢h&8t of assets Total payments i*p)o 106254 6 Mini5ter'$ Stipend All Church of Scotland congregations contribute to the Nattonal Stipend Fund which bears the wsts of all ministers, stipends and employerfs contributions for national insurance. pension and housing and loan fund. MinisteTS' stipends are paid in accordance with the national stipend scale. which is related to years of serYi¢¢. For the year under review the minimum stipend was £31642 2nd the m&ximum stipend (in the fifth and subsequent years) £38884. 2025 7 Collections for Third Parties Gullane Village Assoc Christian Aid(donatirn) Christian Aid { emr8eneT¢s Cof S-syria Poppy Scotland E Lothian F(m￿ Bank Bethany Christian TDJSt Royal College of chU￿h Music 2024 325 1,650 391 535 460 522 363 485 485 62 3948 Purposes ot designated tun ds loweT Trund - I his is a tund io prO￿de tlowers tor display dunno S'ervjces ot Worship Ljte & Work Jam Llub trund I his is a tund tor Ya)qlleDt £k bale ot the Lhurcn ot bcotlana YUblicaTions abnc trund I his trund provides monev tor the purchase ot matenals