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 a￿ord&ncC with the t¢mts of the Lked of CO￿$11￿tion (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, s￿hthi11, 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 I￿al ¢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¢n￿S 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 sUp￿rt 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 ￿1g￿tEY 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 e￿1 of tbe year fiJJds held were £226
and £572 (2023.. £226 and £372) res￿liVety.
Crnlgroygton Fund.
Tn July 2015 we r￿e1Ved the sum of £10,366 frorn Craigroy8ton Cot)ununity TnLSt Wh￿ this
charity was c105ed. On receipt of this donation we agreed with the Tn￿t 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 Cra1￿0￿ FwM1 to our General Fund for this
PUry￿Se, 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 fortl￿￿rtg requirements.

Drylaw Parish Church
Trustees, Annual Report (conL)
Year ended 31 Deeenjber 2024
Statement of Trustees, Rupon￿bIlItieS
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 Inv￿trneftt
(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 an￿Or 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
C￿rItable 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 fO￿ard
26,956
2,577
29.533
41,656
hAinistties & Missiofjs tefimd du¢
Rent du¢
Gift Aid RcceAvable
Rent receiv¢d in advance
Othcr cr￿ltorS
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 m￿leT￿Or￿¢1Ved rclmlx￿se￿￿t 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 Tran1r￿S
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 Tn￿tee$ 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 eXpendi￿re.
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)

Iilllliil l.