The Church of Scotland Penicuik Trinity Community Church
RECEIPTS AND PAYMENTS ACCOUNTS
for year ending 31[st] December 2025
Congrega�on No: 030231
Charity No: SC005838
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Reference and Administra�ve Informa�on
Charity Name: Penicuik Trinity Community Church Charity Registra�on Number: SC005838 Congrega�on Reference No: 030231
Contact Address: Dr J Cape, 63 Carlops Road, Penicuik EH26 9HR
Trustees
Members of Kirk Session
Mrs M Black Mrs J E Cape Dr J N Cape Mrs M Darling Mr I Dickson Miss A Haggart Mr D Hogg Mrs J Hogg Mrs C A Jackson Mrs E Jacobs Mr G MacDonald Mrs J MacLean Mr J D Paterson Rev J C C Urquhart Mrs M E Webster Mr W T Webster
Principal Office Bearers:
Minister: Rev J C C Urquhart Session Clerk: Dr J N Cape Church Treasurer: Joyce MacLean, 11 Balfour Terrace, Penicuik EH26 0LY
Independent Examiner: Rosalind Paterson, 177 Mountcastle Crescent, Edinburgh EH8 7SY Bankers: Bank of Scotland, Penicuik Branch, 163A John Street, Penicuik EH26 8AT
Trustees’ Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Cons�tu�on (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congrega�onal Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gi�s and skills. The minister, who is a member of the Kirk Session, is elected by the congrega�on and inducted by Presbytery.
Organisa�onal Structure
The Kirk Session which meets approximately 10 �mes a year is responsible for spiritual and temporal
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Objec�ves and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradi�on and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a na�onal Church, it acknowledges a dis�nc�ve call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co operates with other Churches in various ecumenical bodies in Scotland and beyond.
Trinity Community Mission Statement
The congrega�on recognises the importance of developing posi�ve pa�erns of church life for the future and commits itself to building a church that is:
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Mul�genera�onal
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Mission focussed , reaching out to those in the community.
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Pastorally a�en�ve , ensuring that members are nurtured and supported in faith and life.
Achievements and Performance
The present congrega�on has a membership of around 140, with 70-80 people worshipping regularly on a Sunday morning. Over the course of the year, we have seen a con�nuing number of new worshippers – some returning to church a�er a long break, others wan�ng to find out more about Chris�anity, and some families with children/young people.
We have con�nued the weekly recorded YouTube service, which is made available online a�er each Sunday morning service, extending it to a complete recorded service (except the songs because of copyright reasons) in place of the previous audio service with addi�onal s�ll photographs. Thanks are owed to our church officer for the extra camera work involved and the edi�ng of the video of the services. We also con�nued the real-�me transcrip�on of the spoken word during services. The monthly newsle�er is distributed by email or as a printed version to all members and a�enders, and is available, along with recordings of our services, from our website: www.penicuiktrinitycommunity.church.
The weekly prayer mee�ng takes place each Sunday evening, in the hall. We have 6 regular Bible Study/House groups and host Penicuik Guild, which is a�ended by people from all the Penicuik churches. The hall is used by community organisa�ons (Brownies, Rainbows, dance and fitness classes etc) for weekly, monthly or occasional events.
permi�ed the occasional modifica�on of the sea�ng arrangements (for example: for a family walk through Christmas event, involving cra�s and story telling). Having been out of use for some months, the ageing sound system and video projectors needed to be replaced, with a marked improvement in audibility and visibility. We were able to host the Town Remembrance Service as usual, a�er not being able to do so in 2024, and provided a venue for the Kevock Choir to give a concert in the church in the run up to Christmas. The hall has been used regularly by church and community groups throughout the year, despite some disrup�on during the hall improvements, which saw new storage space constructed, and the small mee�ng room completely refurbished, including the remedia�on of damp in the outside wall, installa�on of new double-glazed sash windows (also in the ladies’ toilets) and redecora�on, to make a more comfortable space for mee�ngs and small groups. We also had to replace the old gas central-hea�ng boiler at short no�ce.
completed, and the protec�ve fencing removed, along with the bright blue workmen’s hut which had been obscuring the view of the church façade for over a year. The manse also required significant repairs to the floor and shower in the downstairs toilet, following discovery of a water leak under the floor.
/con�nued
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/con�nued
Despite the various repairs and improvements to the fabric of our buildings, church life con�nued without major disrup�on. We saw new worshippers arriving throughout the year, and ins�gated a welcome supper for ‘newcomers’ which was well received. We con�nue to support those in need locally through our Hardship Fund, which the minister administers, and our Good Causes Fund helps many chari�es at home and abroad to reach out to those in need. During the year we also ini�ated special offerings for those in poverty and those whose countries are devastated by famine, war or flood, including Chris�an Aid and Comfort Interna�onal.
Most of our ‘outreach’ ac�vi�es are organised jointly with other churches in the town, under the auspices of Penicuik Churches Together, represen�ng most of the denomina�ons in the town (details can be found at www.penicuikchurchestogether.org.uk)
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as in past years we have ac�vely par�cipated in ’trypraying’, distribu�ng booklets, and making them available to people passing by the church (www.trypraying.org);
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we have also encouraged the ACORN project, as a means of sharing our faith (see h�ps://ascend.churchofscotland.org.uk/2022/03/acorn-the-simplest-way-of-following-god-inmission/)
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Messy Church (supported by all the Penicuik churches, but led by Trinity Community Church) met monthly un�l May 2025, open to families with primary-age children, and featuring cra� ac�vi�es, worship and a hot meal – all free of charge. We have been encouraged by the commitment of the few families who a�end regularly. However, we temporarily ceased opera�on through the autumn but hope to restart in 2026.
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Penicuik Churches Together organises weekly services in a local care home, Aaron House, and in Cowan Court (a sheltered housing complex), with a rota including our minister and other worship leaders;
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‘Renew 26’ (‘a place where it’s OK not to be OK’) had to stop mee�ng at the Glencorse Centre, but has con�nued to meet weekly at Penicuik North Kirk, staffed by members of Penicuik churches (h�ps://midspace.co.uk/services/renew-26-penicuik-churches/);
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clientele, mostly from the congrega�on, but with occasional visits from the general public;
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the Young People’s Bible Group on a Tuesday evening, which started in 2024, has been well a�ended, and has led to a growing group of young people of High School age. The new Scripture Union groups which were established in local schools have con�nued to meet;
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as in 2024, a successful summer Holiday Club was run in Penicuik Trinity Community Church hall by Scripture Union, with assistance from members of Penicuik churches;
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members of the congrega�on con�nue to be ac�vely involved in the local Food Community Hub (Food, Facts, Friends), and we also support the North Kirk’s provision of ‘emergency’ food through Midlothian Social Work Department;
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cer�fica�on of volunteers from the churches, but has eventually started on one day per week, and it is hoped that the remaining issues can be resolved to permit opera�on on 4 days per week.
We give praise and thanks to God for his grace in guiding us, and seek his blessing and direc�on for our con�nuing work for his kingdom in Penicuik, in conjunc�on with the other Chris�an congrega�ons. We look forward with a God given confidence to fresh expressions of outreach and witness in the Community.
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Financial Review
Church. We had extensive expenditure on Church buildings once more of approximately £120,000, with addi�onal expenditure being in the region of £100,000. We were able to cover some of this by withdrawing monies from our investments with the Church of Scotland. Other items rose in price, the major one being, as always, our u�li�es bill. The Kirk Session extends its grateful thanks to all our members for their faithful giving throughout the year and to their response last year when we asked people to consider increasing their dona�ons. The giving did rise. The 2024 figure was £58,699 and this year saw an income of £66,512 – an addi�onal £8,000. Further work will be ongoing, of course, in the coming years and we trust that members will con�nue in their generosity.
We give thanks for answered prayer that we are involved in outreach especially to children. Work with teenagers uses Youth for Christ material, Kidspace for the younger children require materials to bring learning about Jesus to their hearts; thanks to all the Church members who volunteer there, and we have started to run a Breakfast Club for the pupils of Penicuik High School, where the a�endees receive a morning snack. Thanks, as always, to the members of the Finance Commi�ee who oversee the expenditure and to all those who count the offering a�er Church. Finally, thanks to our accountant for always being there to take telephone calls and for the efficient compila�on of the Church Accounts.
Reserves Policy
The charity trustees have considered the reserves required and have considered their current and future liabili�es. It is the trustees’ policy to hold reserves of at least 6 months’ expenditure including designated funds. At the year end the congrega�on held cash funds of £42,977 in addi�on to cash reserves on Deposit with the Church of Scotland of £513,331
Statement of Trustees' Responsibilities
apprecia�on of the transac�ons of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accoun�ng records which, on request, must reflect the financial posi�on of the Church at that �me. This must be done to ensure that the financial statements comply with the Chari�es and Trustee Investment (Scotland) Act 2005, the Chari�es Accounts (Scotland) Regula�ons 2006 and the Regula�ons Anent Congrega�onal 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 reasonable steps for the preven�on and/or detec�on of fraud and other irregulari�es.
Approved by the Trustees and signed on their behalf,
J Neil Cape
J N Cape Session Clerk
Date …21 April 2026………………………..
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Independent Examiner's Report
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on the Financial Statement pages 7 - 11.
Respec�ve responsibili�es of trustees and examiner
The charity trustees are responsible for the prepara�on of the accounts in accordance with the terms of the Chari�es and Trustee Investment (Scotland) Act 2005 and the Chari�es Accounts (Scotland) Regula�ons 2006. The charity trustees consider that the audit requirement of Regula�on 10(1) (d) of the Accounts Regula�ons does not apply. It is my responsibility to examine the accounts as required under sec�on 44(1) (c) of the Act and to state whether par�cular ma�ers have come to my a�en�on.
Basis of independent examiner's statement
My examina�on is carried out in accordance with Regula�on 11 of the Chari�es Accounts (Scotland) Regula�ons 2006. An examina�on includes a review of the accoun�ng records kept and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts and seeks explana�ons from the trustees concerning any such ma�ers. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examina�on, of the statement of accounts for the year ended 31 December 2025, no ma�er has come to my a�en�on,
- which gives me reasonable cause to believe that in any material respect the requirements:
to keep accoun�ng records in accordance with Sec�on 44(1) (a) of the 2005 Act and Regula�on 4 of the 2006 Accounts Regula�ons, and to prepare accounts which accord with the accoun�ng records and comply with Regula�on 9 of the 2006 Accounts Regula�ons have not been met, or
- which, in my opinion, a�en�on should be drawn in order to enable a proper understanding of the accounts to be reached.
Rosalind J Paterson
Date: 29[th] May 2026
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Penicuik Trinity Community Church Receipts and Payments Account Year ended 31 December 2025
| Penicuik Trinity Community Church Receipts and Payments Account Year ended 31 December 2025 |
||||
|---|---|---|---|---|
| Receipts Note Dona�ons 3 Legacies Ac�vi�es for Genera�ng Funds Deposit Interest and Investment income Rental of premises Sale of assets Sale of investments Grants Other Receipts 4 Total Receipts Payments 5 Costs of genera�ng funds Charitable ac�vi�es Governance costs Total Payments Transfers from reserves Excess of Receipts over Payments for the year Excess of Receipts over Payments for the year before transfers |
Unrestricted Funds 2025 £ 72982 - 1036 26276 100294 2018 - - - 12768 115080 220567 0 220567 -105487 71525 -33962 |
Restricted Funds 2025 £ - - 1281 - 1281 - - - - 3285 4566 617 617 3949 3949 |
Total 2025 £ 72982 - 2317 26276 101575 2018 - - - 16053 119646 221184 0 221184 -101538 71525 |
Total 2024 £ 64692 - 1410 39857 |
| 105959 2364 - - - 17794 |
||||
| 126117 | ||||
| 257458 | ||||
| 257458 | ||||
| -131341 121810 |
||||
| -30013 | -9532 |
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P¢ni¢uik Trinit Commun Statement of Balances At 31 December 2025 Church Unrestricted Restricted Fund5 2025 Funds 2025 Total 2025 Total 2024 Note Bank & De sit Balae$ Bank & deposit balances bfoughtfonvard 72991 82523 Movement in year: Excess of Receipts over Payments for the year -33962 3949 -3W13 -9532 Bank & deposit balances carried forward 24939 18039 42978 72991 Investments at market value Cos DEPOSIT Funds COSIT Investment Funds Icost E 5659681 7 513331 513331 682559 542795 682559 E43948 1195890 1195890 1186743 The accounts were aPPrd by the Kirk seSon on 2110412026 For and on behalf of the Kirk Session Session Clerk Treasurer 8111
Penicuik Trinity Community Church
Statement of Balances
Notes to the Accounts
1. Trustee Remunera�on and Related Party Transac�ons
During the year no trustees received reimbursement of expenses incurred. Mr James D. Paterson, who is a member of the Kirk Session, received £1932 for providing his services as church officer during the year.
2. Movements in Funds
| Unrestricted funds Designated Fabric Fund Church Guild Fund General Fund Restricted funds Religious Knowledge Society Fund SU Holiday Club Fund Pipe Organ Restora�on Fund Good Causes Support Fund Hardship Fund Gi� Day 2023 Na�onal Giving Day Youth Worker Specifc Outreach Projects Total funds |
At 1 Jan 2025 £ 1448 2480 54975 58903 89 423 24 1039 657 1240 577 970 9071 14090 72993 |
Receipts £ 1027 185576 186603 179 715 566 3105 4565 191168 |
Payments £ 854 1619 218094 220567 50 250 317 617 221184 |
Transfers £ 400 -400 0 0 |
At 31 Dec 2025 £ 994 1888 22056 |
|---|---|---|---|---|---|
| 24938 | |||||
| 39 352 24 1754 1223 1240 577 970 11859 |
|||||
| 18038 | |||||
| 42976 |
Purposes of Designated Funds
Fabric Fund: set aside funds for the maintenance, renova�on and extension of church proper�es Church Guild Fund: used to account for Guild receipts and payments separately from the General a/c Purposes of Restricted Funds
Religious Knowledge Society Sunday School Grant Fund: grants made by RKS for Sunday School SU Holiday Club Fund: fund held on behalf of Penicuik Churches for financing Holiday Club Pipe Organ Restora�on Fund: to cover costs of restoring parts of the Church Pipe Organ Good Causes Support Fund: to support chari�es and/or good causes chosen by the Kirk Session Hardship Fund: to provide emergency payments in case of need, disbursed by the Minister Gi� Day 2023: funds awai�ng disposi�on
Na�onal Giving Day: funds awai�ng disposi�on
Youth Worker:: funds donated to support appointment of a Youth Worker
including monies held on behalf of Penicuik Churches Together
(‘Gather on the Green’ and Penicuik High School Breakfast Club)
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| Unrestricted Restricted Funds Funds 2025 2025 £ £ 3. Analysis of Dona�ons Open Plate oferings & Gi� Aid Dona�ons 66512 Tax Recovered on Gi� Aid Dona�ons 6470 Ac�vi�es for genera�ng funds 1036 1281 74018 1281 4. Analysis of Other Income Life and Work Dona�ons 294 Insurance Claim 3444 Online giving 5390 Weddings & funerals 40 Guild income 1027 Other income 2573 3285 12768 3285 5. Analysis of Payments Charitable ac�vi�es Giving to grow alloca�on 57892 Presbytery dues 1262 Minister’s expenses 0 Other stafng costs 3817 Accountant 1250 Minor fabric repairs & maintenance 1254 Church hall repairs 41076 Bell tower repairs 65493 Church repairs 13985 Manse repairs 7006 Manse Council Tax 3494 Heat and light 8934 Insurance 4077 Guild expenses 1619 Life & Work 172 Bank charges 417 Church ofce expenses 795 Outreach expenses 2517 317 SU Holiday club 250 Other expenses 5508 50 220568 617 Governance costs Independent examiner’s fees 0 220568 617 |
Unrestricted Restricted Funds Funds 2025 2025 £ £ 3. Analysis of Dona�ons Open Plate oferings & Gi� Aid Dona�ons 66512 Tax Recovered on Gi� Aid Dona�ons 6470 Ac�vi�es for genera�ng funds 1036 1281 74018 1281 4. Analysis of Other Income Life and Work Dona�ons 294 Insurance Claim 3444 Online giving 5390 Weddings & funerals 40 Guild income 1027 Other income 2573 3285 12768 3285 5. Analysis of Payments Charitable ac�vi�es Giving to grow alloca�on 57892 Presbytery dues 1262 Minister’s expenses 0 Other stafng costs 3817 Accountant 1250 Minor fabric repairs & maintenance 1254 Church hall repairs 41076 Bell tower repairs 65493 Church repairs 13985 Manse repairs 7006 Manse Council Tax 3494 Heat and light 8934 Insurance 4077 Guild expenses 1619 Life & Work 172 Bank charges 417 Church ofce expenses 795 Outreach expenses 2517 317 SU Holiday club 250 Other expenses 5508 50 220568 617 Governance costs Independent examiner’s fees 0 220568 617 |
Total 2025 £ 66512 6470 2317 75299 294 3444 5390 40 1027 5858 16053 57892 1262 0 3817 1250 1254 41076 65493 13985 7006 3494 8934 4077 1619 172 417 795 2834 250 5558 221185 0 221185 |
Total 2024 £ 58699 5993 1410 66102 252 0 9872 1245 2795 3630 17794 54261 1740 0 3351 1000 10870 93396 64941 0 3236 8140 3904 1562 340 341 756 0 227 9395 257460 |
|---|---|---|---|
| 1281 | |||
| 3285 | |||
| 3285 | |||
| 317 250 50 617 617 |
|||
| 0 257460 |
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6. Minister’s S�pend
All Church of Scotland congrega�ons contribute to the Na�onal S�pend Fund which bears the costs of all ministers' s�pends and employer's contribu�ons for na�onal insurance, pension and housing and loan fund. Ministers' s�pends are paid in accordance with the na�onal s�pend scale, which is related to years of service. For the year under review the minimum s�pend was £32,433 and the maximum s�pend (in the 5th and subsequent years of service) £39,856.
7. Funds held on behalf of the Congrega�on by the Church of Scotland General Trustees Consolidated Fabric Fund
| Capital Revenue |
31/12/25 31/12/24 £ 59291 £ 68887 £ 8291 £ 16360 £ 67582 £ 85247 |
|---|---|
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