The Chureh of Seotland Presbytery of Edlnburgh 9nd West ￿thI￿￿ Drylaw Parish Church of Scotland, Edinburgh RECEIPTS AND PAYTrtENTS ACCOUNTS For the year ended 31 December 2025 CoAgrwtlon No: 010031 Charlty No: SC 1105744 Drylaw Parish Church Trustees, Annual Report Year eDded 31 December 2025 Page l. The trustees pr¢scnt the annual report and financial statements for Drylaw Parish ChuTch of Scotland, Edinburgh for the year ended 31 December 2025. Refere￿¢¢ AdmI￿lStratIVe Inforniation Charlty f*ame'. Charity Registration Number: Drylaw Parish chU￿h of Sc()tland, Edinburgh SC005744 Congregation Reference No: 010031 Cotbtaet Addres5: Church Office Groathill Road North Edinburgh EH4 2RG Trnstees: Kirk Scssion Members Dr Hazel Hastie Mrs Amanda Lawson Miss Elizaberh Marti Mrs Jill Mclntosh Mrs BaTbara Mclntyre (resign¢d Aug 2025) Mrs Molly RfTrss (dece&sed O¢t 2025) Mrs Damaris Walwanda Mrs Barbara M¢lntyre was appointed as an Emeritus Elder in August when she rdir¢d from active duty. Trust¢e EmeritU5 status conveys no voting or other pow¢ts. PrincipAI OfficeuBearers Interim Mod¢ralor: Assistant Minister.. Locum Ministcr- Mrs BorbaTa Finlayson Rev. William Wart (resigne(l Feb 2025 Very Rev. Dr. Angus Morriso (appointed Feb 25, resigned .lun 25) Rev. Derek Munn (appointe(l Jun 25) Mrs Amanda Law50n Dr Ha￿[ Hasrie Mrs Susan Jeffr¢y S¢ssion Clerk.. Chur¢h Treasurer: Gift Aid Tr¢asurer'. lffjdependent Examiner Suzanne Graham FCCA Holli5 Accounting Ltd. 3 M¢lville Cre%cnt. Edinknrgh, EH3 7HW Bankers Bank of Scotland plc, PO Box l O(M), BX2 ILB Drylaw Parish Church Trustees, Aftnual Report (cont.) Year ended 31 December 2025 P4e2. Structllr￿ Governance and Man*gement Governing The Church is administered in a¢cordance with the lem)s of the Deed of C'.onstitution (Unitary Fom). Reeruitmenl Appoin¢ment of Trusttts Members of the Kirk Session are the charity trustees. Th¢ Kirk Session members are the eld¢ of the church and are chosen from those members of the chur¢h who ar¢ ¢onsidered to have the appropriate gifts and Skills. The minist¢r is a member of the Kirk Se&%ion, and is inducted by p￿Sbyt¢ry. Organ1￿￿Onal Strnttsre Th¢ Kirk Session, which is chaired by the Minister. nornially meets six tim¢s a year and is r¢sponsible for spiritual and all other affairs within the church. The￿ are sev¢ral task groups made up of elders and congtEgationa] memb¢r5 who report regularly to ihe Kirk Session. The main tssk groups are finance, proikny. pastoral ¢ar< outreacK worship, fundrdising and communications. Objeetlves #nd Activltles The Church of se￿Iand is Trinitarian in doctrine, Refornjed in tradition and Ptesbylerian in polity. It ¢X15ts to glorify God and io work for ihe advancement ol- Christ's Kingdom throughout the world. A5 a national Church, it acknowledgesa distinctive catl and duty to bring th¢ ordinances of r¢ligion to the p¢ople in ev¢ry parish of S¢otland ihrough a territorial ministry. It Co-operates with other L'hurch¢s in various ¢¢uTn¢nical t*)die5 in Scot18nd and beyond. Achievements Performan Mr5 Barbara Finlayson ¢ontinues &s Interim Moderator. Reverend Williain Watt continued as Assistant Minist¢r and divided his time behv¢en Drylaw and St Nicholas, SighthilL leading worship in Drylaw until the end of January 2025. Th¢ Very ReVere￿d Angus MO￿[50n was then appointed as Locum from Febtwary to the beginning of Jun¢. The Rev¢Tend Derek Munn as Ih¢n appointed as Locum from mid-June onwards. Th¢ Reverend D¢rek Munn wa5 also appointed as OLM to Drylaw. Since taking over as Locum. Derek has been re-l)uilding connections with schools. parti¢ularly Ferryhill Primary Schwl, and others within our Parish. Worship Whilc w¢ still have some who dial in to services on Zwm, the majority of m¢mbers worshipping do so in the building. Drylaw Parish Chureh Trustees, Annual Report (eonL) Year end¢d 31 D¢¢ember 2025 Pag¢ 3. Achlevements and Performance {eoDt.) A worship 8roup meets every few months and a regular rh￿hM has beeii established for lay participation in leading prnyer4 ¢hw5ing hymns and contributing exi)eri¢nces related to clirnate ¢I￿g¢. There have b¢¢n two baptisms in the chU￿h in th¢ last year, four parish fU￿[S and no w¢ddings. Strat¢Bic PlanDlng aDd ConsultAtion related to EdInb￿ry￿ Prejbyters. Pl*n, Drylaw had bern working towards a union with Bla¢khall Si Columba's. Th¢ congregalional vote took place on 13th October 2024. The eongreg81ion voted to ¢nt¢r into a union wilh Blackhall St Columb8'8. However, the Drylaw congregation being in vacancy had. in lemis of the Presb>rtery Mission Plan Aa (Act 8, 2021), an additional vote as to M.hether to accept the sitting Minister of Blackhall Si Columba's as the minister of the uni¢cil collgregation. The Drylaiv congrcgation vot¢d against the Sitting Minisier of Biackhall St Columba's. As a resull progress towards thc union voted in favour of came to a halt. Since then, WOTk h&$ tKen continuing on the dise¢mment of the best way forward for Drylaw. R¢prcSentat￿Ves of Presbytery's Deployment of Re50ur£es Committe¢ have re¢ently met with Mrs Barbard Finlaywn. Interim MtyJ¢rator and Mrs Amanda Lawson, Session Clerk. Mrs Barbara Finlayson and R¢verend Derek Munn continue to meet M'ith local Chyr¢hes in our clu4er. This helps all with sharing of infomialion and kttping wmmuiik¢ation between all involved open. FinAD¢e This group ¢ontinues to work as a l¢am fulfilling ihe many roles previously held by our Treasurer. Property P¢rmission was givcn by the General Trustees for our heating systcm to be replaced. Those extensive works w¢re carried out from SepteM￿r finishing at the ¢nd of Nov¢mber. providing Dryla￿ with a modern ¢ontrollable 2nd more effici¢nl (so polcntially less expensive to run in the long¢r tcrni) heating system. The Sanctuary wa5 also r¢-painied and rL'_carpeted at the ¢nd these ¢xtcnsive WOTks. The ¢ongre¥ation were out of ihe San¢tuary for a number of wcek& with worship services i*ing held in ihe small hall whil¢ the works werL' ongoing, but wer¢ d¢li¥hted to return for the first Sunday in AdvenL Stgtfing A part-time administrator contitkues to work as trtfore and we ¢ontinue lo employ a cleaner. Both hay¢ had annual appraisals. Organists have ¢ontinued io offer music and so have remain¢d in employment. The commitment of all who serve at Drylaw is greatly appreciated. Drylgw Parish Church Trustees, Annual Report (eont.) Year ended 31 December 2025 Page 4. Aehievemethts and P¢rformatt¢e (conL) Outreach Reverend D¢rck has incr¢used contsct with the local schools and the local youth project. H¢ also participates in the monthly worship atthe k>¢al etderly ¢are home. Local communily meetings - Our Church m¢mber. Mrs Eileen Brash ¢ontinued to attend all the meeting5 and report back io the Church. Hall Lettlngs The Rainbow Club Day Car¢ who support frail elderly continue in our building fiv¢ days a week. NHS Mental Health S¢Tvices continue to meet in our building twice w¢¢kly. The North West Singers hold fortnightly meetings for people with demcntia and their ¢arers. Th¢ Sjogren's Group meet quarterly in our halls. Judo and Highland Dance cla55es and Girl Guides, m¢eiings take place weekly. The local nursery also held thetr Nattvity ¢ott¢¢rt in our halls. FlTraM¢l#l Revlew CTeneral Fund. In 2025 our Wcekly Offerings of £17,400 (2024.. £17,140} were in line with the prior year, whilst Rentsl of Premises of £15.46212024.. £11,424) rose to partially recover from the drop in the pr¢vious year. The £4,160 gift aid claimed in 2025 is a small incre&%e on the 2024 claim of£3.282. In 2025 our Giving to Grow allocation was £14,824 (2024: 3,129). Council Tax was £nil a5 the has now been sold. Our staff ¢05ts wer¢ slightly higher for 2025 at £12.214 {2024.. £11,918), and Locum costs for 2025 were £3.781 {2024.. £7.241)- Fabrie Funds (Restricted DesÉgnated). These funds are used io meet unexpect¢d or major fabric eXpen￿S. Fabriu costs in 2025 were funded by drawdown from funds held by the G¢neraI Trustees and are therefore shown es Ejrestricted ¢osts. {2024- no major fabric ¢¢)5ts). Youth Fund A grant of £1,500 was r¢¢eived in 2020 from the Presbytery Wester Coates Fund for youth work. and in 2022 a £1,000 donation was received for the same pUr￿Se. £nil w85 spent in the ye8t {£nil in 2024). the remaining balance of £1.779 (2024.. £1,779) remain5 unutilised at the year-￿d and is included in restrt¢ted funds. Drylaw Parish Church Trustees. Annual Report {conl.) Year ended 31 December 2025 Pag¢ 5. Other re4tricted funds The D¢a¢oness ￿nd is for th¢ work of the Tetired Deaconess wisting with our faTnily work. Th¢ Poor Fund is Èo help the poor of the parish. At the end of the year funds h¢ld were £226 And £572 (2024.. £226 and £572) r¢yctively. CraigroyitOD Fulkd. In July 2015 we received the sum of £1 0.366 from Craigroyston Community Tn￿ when this charity was closed. On rrf¢ipt of this donation we agreed with the Trust that part of il would support the rent paid by the Mothers and Toddlers group who used our halls ea¢h w'eek. The tothl support to date for the Mothers and Toddler5 is £6,219, with £1,6C)I r¢maining in this designated fund. Reserves Pollcy It is the N>licy of the Trust¢es to hav¢ avatlable reserves in our unrestricted fuftds of at least 4 tnonths nomal expenditure. W¢ were abl¢ to matntain this position during 2025 and our illlttStriCt￿ funds at 31, Deccmber art adequate to meet our forthcoming T4uirements. Drylaw PArish Church Trustees, Annual Report (cont.) Year ended 31 December 2025 Page 6. StstemeBt of Trusle¢s' Responslblllties The membeTS of th¢ Kirk Session mustprepar¢ financial statcments which give sufficient detail to enable an appre¢iation of the transactions of thc Church during the financial year. The members of the Kirk Session aT¢ resEx)nsibl¢ for keeping proper ac¢ounting records which, on request, must reflect the financial position of th¢ Church at that time. This must be done to ¢nsure that the financial stst¢m¢nts comply with the c.harities and Trustee Investment (Scotland) A¢t 2005, the Charities A£￿Unts (Scotland} RegulattoM$ 2006 and the Regulations Anent Congregational Finance apptovtyj by the General Ass¢mbly of the Church of Scotland irt 2007. They ar¢ also reswnsible for saf¢gu&rding the 455ets of th¢ Church and must take rcasonable steps for the preveniion anwor detection of fraud and other irrcgularities. Approved by the Trusl¢es and Sign￿ on their behalf. Amanda Lawson Session Clerk 0810412026 IDdependent Examiner's Report to the Trustees of Drylaw Parlsh Church Page 7. I rep()rt on the accounts of the charity for the year cnded 31 De¢¢mber 2025 whi¢h are s¢t out on pages 8 to 12. Respective respoDsibiliti¢s of trustees And examiner Th¢ charity's trustec5 are resp)nsible for the preparntion of th¢ accounts in accordance with the temis of thc Charities and Trustee Investment (Scotland) Act 2005 and the Lharities Accounts {Scotland) Regulations 2006. The charity trusiees consid¢r¢h¥¢tthe audit requir¢ment of Regulation 10(1 l (d) of the Ac¢ounts Regulations does noi apply. It 15 my responsibility to examine the accounts as requir¢d under section 44{1) {c) of the Act and to state whether p2rti¢ul3r matters have come to rny attention. Basls of Indepetsden¢ examlner's statement An examination is earri¢d out in aecordpnce with R¢gulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination in¢ludes a review ofiheac£ounling records ke by the charity and a comparison of the accoLmts presented with those records. It also includes consideration of any unusual items or disclosures in the ae¢ount& and seek.s cxplanations frorn the trustees concerning any such matters. The prO¢¢dUr￿ undertaken do not provide all the evidence that would be required in aTh audi( and ¢on5¢quently I do not express am #udit opinion on the view giN'¢n by the a¢counts. IndependeDt examiner's statement In thc wurse of my ¢xamiTtation, no matter has com¢ to my attention which gives me reasonable caus¢ to ￿lieve that in any mat¢ria] resp￿¢ thc requirements.. to keep accounting records in accordance with S¢¢tion 44 (Ixa) ofthe 2005 Aci and Regulation 4 of the 2006 A￿OUnts Regula¢ions, and to prepare accounts knhich accord with th¢ accounting re¢ords and comply with Regulation 9 of the 2006 Accounts Regulations have n(A been mel or 2. to whi¢h, in my opinion, att¢ntion should be dTawn in order to ¢nable a proper understanding of the accounts to b¢ reached. Suzanne Graham fccA Ilollis Accounting Limit¢d 3 Melville Crescent. Edinburgh, EH3 7HW Date 0910412026 ## **Dn:law Parish Church Receiuts and Pal'.ments Account Year ended 31 December 2025** Page **8.** |**Dnlaw Parish Church**
**Receiuts and Palments Account**
**Year ended 31 December 2025**||||Page**8.**| |---|---|---|---|---| |**Receints**
**Note**
**3**
Donations
Legacies
Activities fr Generating Funds
Bank & Deposit interest
Use of Premises - Hall
PresbyteryGrant &Receipt
from GeneralTrustees
Insurance claim
Other income
**TotalReceipts**
**Pa:ments**
4
**Costs of generating funds**
**Charitable activities**
**Governance**
**Total Payments**
**Excess**
**of**
**Receipts**
**over**
**Payments for the year befre**
**transfers**
**Transfers**
**Excess**
**of**
**Receipts**
**over**
**Payments fr the year**|**Unrestricted**
**Funds**
**2025**
**£**
23,790
2,805
144
15,462
130,114
172,315
173,404
1,122
174,526
**(2,211)**
**i2,211)**|**Restricted**
**Funds**
**2025**
**£**|**Total**
**2025**
**£**
23,790
2,805
144
15,462
130,114
172,315
173,404
1,122
174,526
**(2,211)**
**!2.Zlll**|**Total**
**2024**
**£**
22,794
2,544
300
ll,424
1,020
145
-| |||||38,227
49,228
1,122| |||||50,350
**(12,123)**| |||||**il2,123)**| D law Parish Church Statement of Bal4tyees At 31 Decem er 2025 Page 9. U*restrlcted Restricted Fllnd$ Fu#d$ 2025 2025 Tot*1 202) Total 2024 Not* BaDk& Bank & deposit balances bnjughi forward 26.956 2577 29,533 41,656 Mov¢m¢nt in yesr.. Excess of Receipts over Payments for the yt&r (2211) (2211} (12.123) Bank & dep05It ba1￿ceS carried forward 24,745 2,577 27.322 29.533 Due from ChuToh of Scotland Rtht du¢ Gift Aid Recetvobk 3,851 3.851 Rent received in adv8nce Oth¢T ¢reditor5 AccnJal$ 1,067 1230 I,1￿7 .230 1,122 0810412026 The accounts were approved by the Kifk Session on...... .................... For and on behalf of the Kirk Sessio Lxw50n. s¢￿10￿ Ckrk HAZtI H*$tK Treasurer Dry14w Parish Church Year ended 31 December 2025 Noteg to the Aeeouu¢s Pag¢ 10. l. Trnst¢¢ and Related Party TrIn￿rtIOnS The Tnterim Moderator r¢c¢ived ￿1mburstrnr￿t uf £216 {2024.. £9271 for phone attd trdvel Other expenses r¢1mb￿d to tr￿te¢S totall¢d £460 to i Iru$tee {2024.. £863 to 2 trt]sttt6). Amthda Lawson. who 1$ a trustee, was paid £6J23 45 Administrator {2024-. £6,095). No tru5te¢ or 4 person related to a trustee hod 4ny personal int¢rcst in any Co￿0*¢ or transaction ent¢rcd into by the charity durin8 the year{2024.' none). l Movements in F¥nds AtlJan 2025 At 31 D¢¢ 1025 Reeelpts P&ym¢nts Ti•n5fers UThr¢stritted funds DeSigna￿d Fabric Fund Crdi8roystoN Fund Gen¢rnl fund 5.Q03 1,661 20.292 26,956 5.003 1,661 172.315 172,315 174,526 (174.526 24,745 Restrk¢ed fu4d Pwr Fund Youth fund Deaeones$ furtd 572 1,779 226 2,577 572 1,779 226 2.577 Totxl fund$ 29.533 172J15 174J26 27,322 Funds Fabric Fund.. Th¢ Tnjstees ha¥¢ Set ￿]de fvnds for the mgintenance of th¢ Chwch proF¢ty. Cr4igroyston Fund.. Part of this fund is being uscd to 5UPPOrt the Mothers and Toddlers Gro who use our halls on two tnOrnin8s ¢a¢h week. trict Poor Funii This fund con51$t$ of don8ttons from th¢ Crammond Pty)r Fund and ￿her SO￿rces, and the r¢lated expenditure. tkacone4 Fund.. Grant for family work by th¢ deaconess, and the related¢xpetmli￿Te. Yotsth Fund.. This futtd consi515 of donations and the W¢st¢r Coates grant giTren for youth worK and th¢ related expertditu Ther¢ W¢Fe no transfets in the year D law P#rlyh Church Year ended 31 December 2025 Notes ¢0 the Accounts cont'd Page 11. Uttrestrleted Re5trl¢¢wJ Fynds Fu*dB 2025 2025 Total 2025 Total 2024 3. A••Jy5is of Donations FWO Scheme (non Gift Aid} Gift Aid Ixinations Tax Recov¢red on Aid Donations Ordittary Offerings (Op¢n Pist¢) Oth¢T OtTerings, Don31ions etc 880 15,935 4,160 1.465 .350 23,790 1,372 14.591 3282 1549 1.000 22,794 15,935 4,160 1.465 1,350 23,790 4. Athalysis of Payments Cfj5ts of gtn¢r*tiBg fitnd5 Offering Envelopes Futsdrai5ing Events ChAritable aetivitie5 Giving to Grow alloc4tioN PreSb￿ery Due5 Pulpit supply Ministerfs expens¢5 Locurn Minister Other Staffing Costs Fabri¢ Rep&ir5 & Mainten&n¢¢ Council Tax Heat and light Insura¥bce Church office exp¢n5¢5 (kher expettses 14,824 400 14,824 3,129 338 200 927 7241 11,918 5,047 2,540 11768 2,035 1.661 1.424 49,228 216 3,781 12214 124.659 216 3,781 12,214 124,659 12J12 2.115 990 1,793 173.404 12,312 2,115 990 1,793 173.404 Cov¢rnaBce Accounts & Ind¢p¢ndent Ex8mination 1.122 1,122 1.122 1,122 1.122 Mttstster's Stlpthd All Church of Scotlzttd wngregation5 wntribute to the National Stipend FuTrd which b¢￿S the ¢05ts of all minisiers. stiWLd5 and employee5 coniributions for national in%uT&nce, peosion and houstttg aod loan fijnd. Mintsiers, stip¢nds are pAtd in accordaÈ)ce with the tsational stipthd scale, which is r¢lat¢d to years of 5¢rvice. Fot the year review th¢ minimutll $tipend was £32.433 and the maximum stipend {tn th¢ fifth and subsequent yea￿) £39,856. Dryl#Jv Parish Church Year ended 31 December 2025 Notes to the A¢couttts (cont'd) Page 12. 2025 21124 6. Collt¢tiOll5 for Thinl PArtI¢s Poppy Scotland Other chariti¢s 83 85 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF scofLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNT Credit Balan￿5 held At 31 December at Cost 330.389 448.652 Market Valu¢ of Balances at 31 Decemb¢r J32,671 450.633 REVENUE AccOu￿r Credit B￿anCe at 31 Dtternber 20.907 11,1140 TEMPORARY ACCOLfNT Credii balance at 31 tkcemFKr