The Church of Scotland Presbytery of Edjnburyh and West thI4 Drylaiy Parish Church of Scotland, Edinburgh RECEIPTS AND PAYMENTS ACCOUNTS For the year ended 31 December 2024 Congr¢g8don Flo: 011)031 Charlty No: SC 005744
Drylaw Parlsh Church Trnstees, Annual Report Year ended 31 December 2024 Page l. The trustees preseni the atsoual ryort and fJn4ncial ststements for Drylaw PaTish Churcb of Scotland, Edinburgb for the year ended 31 December 2024. Reference Ind Admlnfi8trAtlve Infonuallon Charity N8me.' Drylaw Patish Church of Scot]all& E41inbwgh Cb*rity Registradon Iyumber: SC(K)5744 Congregation Refèrenee 010031 Contaet Addr$. Church OtTice Groathill Road North FAlinburg EH4 2RG Tru$teeJ Prlnel 81 Offiee-beArer8 Independeiit ExAminer ccounting 3 Melville Cre8ceni Edinburgh, EH3 7HW Bankers Bank of Scotland pl¢, PO Box 1000, BX2 ILB
Dr)'law Parish Chureh Trustees, Annual Report (cDnL) Year ellded 31 December 2024 Page 2. Strnetur4 Governall¢¢ and ManagemeDt Covernlbg Documettt The Church is admini$ter¢d in aord&ncC with the t¢mts of the Lked of CO$11tion (Unitary Fonn). Reernltment and Appolll¢ment of Trnlte Members of the Kirk Seision are the chan'ty ttiistees. Th¢ Kirk S¢ssion members are the elders of the church and are thosen from those members of the who aTe considered to bave the appropriate gifts and skills. The minister is a m¢mbei of the Ki Session. and is indu¢ted by Presbyw. Organl$2tlon41 Structure The Kirk Session, which is th&ir&J by the Minister. norrnally meets six iim¢s a ycar al is responsible for spiritual and all other affairs within the cEwrch, There are s¢verdl task groups made up of elders and congregational memixrs who r¢port regularly lo th¢ KI Session. The main task groups are fman¢4 property, pastoral ¢are, outrea¢h, worship. thndraising 4nd communication8. Objecdves 4nd Actlvltlt8 The Church of Scot]4nd is Trinitarian in doctrine, R¢ftxJ]¢d in tradition alld Presbytttian in lity. Ei exists to glorify God and to work for th¢ advancemerkt of Christ'5 Kttigdom throughout the world. As an8tional Cbur¢h. it acknowledges a distinctive call and dury to bting the ordinances of religion to th¢ p¢ople in everv pAri8h of Scotland through a territorial ministy. It Co-operatrs with other Churthes in various etumeulcal l)odies in Scotland and beyond. A¢hlevethents and Perforniance remain and jntsrim Mod¢Tth ufttil hcr retir¢ment at Cen cto er. &8 appoint&l Inrerim M 2024. Pulpit Supply coveTed worship in November. rom Novcrnber was appoimed As8iStanr Ministcr And divid¢d his lime bctwccn Dry14w and St Nicholas, shthi11, l¢ading worship in Dryl8w from D¢cemb¢r 2024. Wonhlp While we still have soll who dial in to 8¢Thiccs on Zwm, the majority of m¢mbers worshipping do so in the building. The Ial ¢aTe bome continues tt> join servi¢e8 via Zoo Usually with two silttns TOOMS Participatitig. A worshkp group meets every f¢w months and & re8u]ar thYd Iw been estsblished for lay participation in leadtng prayeTS, ¢hoosin8 hymtts and ei)ntributing ¢xperI¢nS related to climate change. There have been s¢v¢n tt¢raIS in the past year and no w¢ddings.
Drylaw Parish Chureh Trustees, Annual Report (cont.) Year ended 31 December 2024 Page 3. Achievements and Perfonnan¢¢ (eont.) This group has taken on responsibility to consider how the outside space of the church is us to engage with the community. Th¢re have been 3 funernls Én the past year, and no weddings. Strrdtegic Planning 2nd Consultation related to Edinburgh Presbytery Plan. DrylaNN' had been working towards a union with Blackhall St Columba's. Th¢ congr¢gational vot¢ took place on 13th October 2024. The congregation voted to enter inio a union with Blackhall St Columba's. However, the Drylaw congregation being in vacancy had, in tern]s of the Presbytery Mission Plan Act {Act 8, 2021), an additional vote as to whether to accept the sitting Minister of Blackhall Si Columba's as the minister of the united congregation. The Drylaw Congregation voted against the sitting Minister of Blackhall St Columba's. As a TesulL progress towards the union voted in favour of came to a hatt. Representslives of Presbytery's Deployment of Resources Committee met wilh the Kirk Session in NovembeT and it was agreed that they should meet wtth the ¢ongr¢gation after the morning seThice on 9th February 2025 to consider and discuss possible nexl steps for Drylaw. Finance This group continues to work as a team fulfilling the many rol¢s pr¢vtously held by our Treasurer. Property: Th¢r¢ were no significant property probletns in 2024 except with the healing sysi¢m which is now down to one boiler. The other is no longer working and parts cannot be obtained as they are obsolete. Pern]ission was given from th¢ CTeneral Trustees to appoint Andrew Macowan to survey the syst¢m and pr¢par¢ papers to obtain tenders for the necessary works. The sale of the Manse was completed in May 2024 and the net sale proceeds have been lodged with the Church of Scotland Consolidated Fabric Fund. (see Appelldix). StAfflng A part-time administration continues to work as before and we continue to employ a cleaner. Both have had annual appraisals. Organists have continued lo offer music and so have continued to remain in employment. Outrcach iued contsct with the local schools up to her retirement isited them. thLrLali¥l Local Community meetings- Our Church rneMber attends all th¢ me¢ttngs and reports back to the Church.
Dryjaiv Parish Chureh Trustees, Annual Report (eont.) Year ended 31 December 2024 Page 4. Achlevements aDd Perfomance {conL) Pastoral Care Pastoral Care Contiftued Session up to date. Whe d the Kirk able to dg regular visiting, 'was agreed thai so w'ould no lon erhe 1Sit.4 to those neeth'ng Pastoral would take over from her. are. I$IL8 and telepholle calls continuc weekly. any ot the older members continue support ¢ach othEr by trlephone. Hall Letdngs The Rainbow Club Day Care who sUprt frail clderly eontinue in our building five days d week. NHS Mental Hcalth SerYic¢s continue to meet in our building tsvice w¢¢kly. The North West Singer8 hold fortni8hily me¢tings for pcople with d¢mentia and their carers. The Sjorgrens Group meet quarterly in OUT halls. There is also weekly Ju(b and HighIand Dance and Girl Guides. keeping Financial Review General Fund. In 2024 our Weekly Offenn88 of £17,140 (2023.. £17,441) w¢re 1gtEY behind the prior year. whilst KeNal of Premises of £11,424 (2023: £2 I.535) fell sigrAificantly. The £3,282 gift aid claimed in 2024 is also a small decrease on the 2023 claim 01£3.925. In 2024 our Giving to Qrow allocation was ll,129 (2023.. paid £1,161, refutthd £200 from 2022, giving a cost for the y¢ar of £961 J. Council Tax was sirnilkr at £2,540 (2023: £2,335), as the manse has been vacant since the previous mtnister's retirement. Ovr staff costs were slightly bi8h¢r for 2024 at £l1.918 than 2023 (£10,784), and Locum costs for 2024 werc £7,241 (2023: £14,622). Fabr1¢ Fund8 (Restrl¢t¢d ind De8*nated). These funds are llsed ro meet unexpected ormaior fabric expenses. Theff were no major f8bric costs in 2024 (2023: no major fairÉc costs). Youth Fund A grant of £1.500 was r¢ceiv¢d in 2020 from the Presbytery Wester Coales Fund for youth work, and in 2022 a £1,0 donation was received for the same purpo8¢. £nil was spent in the year (£nil in 20231" the remalning balance of £1.779 (2023.. £1.779) reznains unutili6ed * the year-end and is included in restn.cied funds.
Drylaw Parish Church Trustees, Annual Report (conL) Year ended 31 Deeember 2024 Pa8¢ 5. Other restricted The Deaconess Sjnd is for the work of the retired Deaci)ness assisting with our family work. The Poor Fund is to help the poor of the parish. At the e1 of tbe year fiJJds held were £226 and £572 (2023.. £226 and £372) resliVety. Crnlgroygton Fund. Tn July 2015 we re1Ved the sum of £10,366 frorn Craigroy8ton Cot)ununity TnLSt Wh this charity was c105ed. On receipt of this donation we agreed with the Tnt that part of it would support the Tent paid by the Mothers and Toddters group who use our halls each week During 2024 we transfetred £nil (2023.. £nil) from the Cra10 FwM1 to our General Fund for this PUrySe, giving a total suppon tt) d* for th¢ Moth¢rs and Toddlers of £6,219. Reserves Po]i¢y It is the policy of the Trustees to bav¢ av3tlabic reserves in our unrestri¢ted funds of at l¢ast 4 months normal exprndit)Jre. W¢ w¢re able to m8inthin this position during 2024 and QUT unrestricted fimd8 at 3 l D¢c¢mber are adequate to meet our fortlrtg requirements.
Drylaw Parish Church Trustees, Annual Report (conL) Year ended 31 Deeenjber 2024 Statement of Trustees, RuponbIlItieS Pa8e 6. Themembers ot the Kitk Session must prepare financial ststewents wbich give sufficient d¢tsil to enable an appreciation of the trattÈttctions of th¢ Church during the financiat y. Th¢ members of the knrk Session are r<8powible for keeping pro accountll records wbt¢h. on request, must reflect the financial Position of the Chureh * that time. This must be done to en4ure that the financial statements compty with the Charities and Tru$tee Invtrneftt (Scotland) Act 2005, the Cbarities Aco)unts (Scotland) Regulations 2(h)6 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They a also reswnsible for safeguardiag the a&%ets of the ChuTch ana must take reasonable steps for the prevention anOr detection of fraud and other irregularities. Approved by the Trustees &nd signed on their b¢half,
Kndependent Examiner's Report to the Trustees of Drylaw Parish Church Page 7. I report ¢)n the accounts of th¢ charity for the year ended 31 December 2024 which arc set out on pages 8 to 12. Respective responsibililies of trustees and examiner The charity's trustees are responsible for ihe preparation of the accounts in accordance with th¢ tenns of Ihe Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulalions 2006. The charity twslees consider that the audit requirement of Regulation 10(1 ) {d) 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 slate whether particular matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examinalion includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those rewrds. It also includes consideration of any unusual items or disclosures in the accounts, and se¢ks explanations from the trustees conceming any Such matters. Thc proccdurcs und¢rtak¢n do not provide all the evidence that would be required in an audtL and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In ihe course of my examination, no matter has come to my attention which gives me reasonable cause lo b¢lieve that in any maierial respect the requiremenls: to keep accounting rwords in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Acwunts Regulations: and to prepare accounts whiLh accord with the accounting records and comply with RegNulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which. in my opinion. attention should be drawn in order io enable a proper understanding of the accounts to be reached. Hollis Accounling Limited 3 Melville Cr¢scent. Edinburgh, EH3 7HW Date Lg-
D law Parxsh Church Rec A tsandP ments Year ende Dectmber 2 ullt 24 Page 8. Llorestrlcted Reytricted Fuod$ Fllndg 2024 2024 Totsl 2024 Total 2023 Note Donations L¢gacies Aetivities for Generating Funds Bank & Deposit inteTr$t Use of Prem&ses- Hall Gr8nts Jnsurance claim Oth¢r income 22,794 22,794 21,913 1544 300 11.424 1.020 2,544 300 11,424 1,020 2,043 239 21.535 145 145 Tot2 38227 38,227 Costs ofgenerating fund8 CrItable 2etlvltie8 Govern&nee 49228 1,122 49228 1.122 49,135 1.020 ent 50J50 50,350 Exeess of Ret*fpts over Payments for the yar before transfers (12,123) (12,123) (4,425) Tr•n8feri Exce5S of Reeelpts Payments for the year over 12,123 12,123 {4,4
D l*w Partsh StAtement of Balance% Page 9. Funds 2024 IMnds 2024 Totsl 21)24 2023 Nots Bank & De It Balances Bank & depogit balances brought fotward 39,079 2,577 41,656 46,081 Movement An year: Exttss of Rrycipts (W¢T Payn for the year (12.123) (12.123) (4.425) BaDk & deposit balances Carried fOard 26,956 2,577 29.533 41,656 hAinistties & Missiofjs tefimd du¢ Rent du¢ Gift Aid RcceAvable Rent receiv¢d in advance Othcr crltorS 2.503 1.122 1,122 For and behalf of the Kirk Segsion
Drylaw Partsh Church Year ended 31 December 2024 Notes to the Accounts Pagr 10. l. Truste¢ Remullerathm and Rela Party Transadlon$ Th¢ Interim mleTOr¢1Ved rclmlxset of£927 (2023: £1,373) for phon¢ and travel Other cxpengeg reimbursed to truBte¢s totalld £863 to 2 m)s*es (2023: £956 to 2 trustees}. who is 2 trus¢# was paid £6,095 as Administr2tor12023.' £5,542). No tnjstee or a p¢r50n related to a trustee had any personal intertst iti any contract or transact1 entered into by the charity during the y¢ar (2023.. none). 2. Movements in Funds AtlJan 2024 At31 Det 2024 UDre8trfcted NdS Designated Fabric Fund Crdigroyston Fw G¢nerai lld Rtrelpts Payments Tran1rS 5,003 1.661 32,415 39.079 5.003 1.661 20,292 26,956 50,350 (50,350) 38,227 Restrlet¢d funds Poor Fund Youth fwid Deaconess fund 572 .779 226 2,577 572 1.779 226 2,577 Totsl fundj 50,350 29.533 of tksi ated F Fabric Fund: The Tntee$ have set aside funds for the maintenaT)ce of the Churchprom. CM8royston FuTt(I: Part of this fund 16 being used to support th¢ Motbers and Toddlers Group who use OUT halls on two rnonJing8 ¢ach week. of R trict¢d F d8 Poor Fund.. This fund ¢on5iSt8 of donations ftorn the Cralnmond Poor Fund and other sourc4 and the related exp¢nditurc. Deaconess Fund: Grant for family work by the deacolless, and th¢ relata cxp¢nditure. Youth Fund.. This fund consiyts of donations the Westsr Coates wt 8ivcn for youth worL and the ielated eXpendire. There w¢r¢ no tran8fers in thc year
D law Parisb Church Year ended 31 December 2024 to e Accounts cont'd Page 11. Unrestrlcted Restsleted Funds Funds 2024 2024 Totsl 2024 Tot 2023 3. Anatysis of Donatlons FWO Scheme (noD Gift A) Gift.Aid Donltiong Tax ReLoveral on GiftAid Donation8 ¢)rdinary Offerings (Open Plate) Otlw Offeriw, Douatiolls et 1.372 14591 3282 2549 1.372 14,591 3282 2,549 1,000 22.794 117 15,730 3.925 1,711 430 21.913 22,794 4. AnAly$18 of Payments Costs of generatlng fuDd$ Offuing Ettvclws Futidrai$in8 Events Charitable a¢tivldes Giving to Grow alloration Pffsbytery Dues Pulpit supply Ministevs expenses Locum Minister Other StstTing Costs Fabric RepaiTS & Maintenance Council Tax Heat aad light Insurance Ciiurch office expcn8es Other expenses 3,129 338 200 927 7241 11,918 5.047 2,540 12,768 2,035 1,661 1.424 49.228 3,129 338 200 927 7.241 11.918 5.047 2,540 12.768 2,035 1.661 1.424 49.228 961 325 239 1,373 14,622 10,784 3,362 2,335 7,943 2.132 2.706 2,353 49,135 Governauee Accounts & tudependent Exan)ination 1,122 1,122 1,122 Mlntster'5 Stlpend All Church of Scolland gatio ¢outribut¢ to the National Stipend Fund which bearn the ¢05ts of all ministers, 51ipends and employerfs ¢ontrAbutions for n&iooal insur8nce, pension and housitig and loan fimd. Ministers, Stipends are paid In a¢¢otdanc¢ with the uationai stipend gc&k, which is rclated to years of service. FOT the year under ffview the Millim stipend w&8 £31.642 and the stipend (in the fLfth and subsequent year5) £38.884.
Drylaiv Parlsh Church Year ended 31 December 2024 Notes to the Accoullts (cont'd) Page 12. 2024 2023 6. Collertlons for Thlrd P*rtl£s Bin twin School Sharing Shelf 240 95 335
APPEND FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL Accour(r CreAlit Balances held at 31 December at cA)st 448,652 4271 Market Value of Balances aÉ 31 Dectmber 450,633 CTedit Balance at 31 Dettmber 11,040 2,264 TEMPORARY ACCOUNT Credit balance at 31 De£emb¢r (1,674)
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