The Church of Scotland St Anne's Parish Church (Edinburgh: Corstorphine St Anne's Parish Church) CONGREGATIONAL ACCOUNTS Year ending 31st December 2025 Congregation No: 010023 Scottish Charity No: SC006300
st Anne's Parish Church Year Ended 31 December 2025 Trustees, Annual Report Contents Objectives and Aetivities pages 2-3 Achievements and Perfomianee pages 4-6 Financial Review page 6-7 Risk Management page 7 Investment Policy and Pertomiance page 8 Reserves Policy page 8 Plans for the Future page 8 Structure, Governance and Management page 9 Reference and Adminlstrative Information page 9-10 Trustees, Responsibilities in Relation to the Financial Statements page 11 Report ofthe Independent Examiner page12 statement of Financial Activities page 13 Balance Sheet page 14 Notes to the Financial Statements pages 15- 24
st Anne's Parish Church Year Ended 31 December 2025 Trustees, Annual Report The trustees present the annual report and financial statements for St Anne's Parish Church for the year ended 31 December 2025. The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 to the accounts and comply with the General Assembly Regulations for Congregalional Finance, the Charities and Trustee Investment (Scollandl Act 2005, the Charities Accounts (Scollandl Regulations 2006 las amended) and Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Ob'ectives and Activities The Church of Scotland is Trinilarian in doctrine. Reformed in tradition and Presbyterian in polity. 11 exists lo glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As a National Church, il acknowledges a distinctive call and duty to bring the ordinances of religion lo 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. The paragraphs below describe the activities carried out by the church and ils members. Worship al Sl Anne's Parish Church is conducted every Sunday morning al 11.00 am. Holy Communion is celebrated quarterly. in addition, there is a short celebration of Communion following morning worship on the last Sunday of the month, as well as al a number ol our seasonal services. Sunday worship continues lo be broadcasted lo be viewed live and is available online for the subsequent week. This has provided an opportunity for services lo reach beyond our congregation. in particular local care homes. The Sunday Club, for children aged 2/2 or over, meets every Sunday morning during school term limes. There is a crèche for those under 2/2. The children and leaders of the Sunclay Club join the congrègation at the start ol morning worship, participating in "Time lo Talk" and then meet together in the church halls. Tea and coffee a served in the hall al the close of every service lo provide an opportunity for fellowship and welcome. There are additional services of worship lo celebrate major Christian festivals, such as Holy Week meditations, family and community services al Christmas. We shall work with the local churches lo mark Good Friday, Pentecosl and Harvest Time. Baptisms are conducted during Sunday morning worship as required throughout the year. Weddings and funeral services are conducted at different times as required. A significant part of the minister's role is to prepare for these services of worship, writing semions and prayers, meeting with couples who wish lo have their children baplised, those who wish lo be married and bereaved families. Time is also spent preparing for meetings and leaching opportunities as well as being involved in the pastoral care of the congregation and the parish.
St Anne's Parish Church Year Ended 31 December 2025 Trustees, Annual Report- continued The minister can be contacted by phone or e-mail by those who wish lo speak with him on any mallei. They are welcomed and mel in the vestry when a more personal approach Is required Church rnembers and thèir families who are in hospital or in need of pastoral support in their homes are vi511ed by the minister when permilled, as are members of the wider community who come lo the minister's attention. Members of the congregation are also contacted regularly by the minister, district elders and pastoral visitors. Vvhen appropriate, we visit and lead seNices al Slruan Lodge, Belgrave Lodge, Manor Grange and Murrayside care homes. The minister acts as one of two chaplains lo Carrick Knowe Primary School. This is within the parish, providing monthly Christian input al assemblies and occasional additional support to the RME curriculum and pastoral care lo staff, pupils and their families when needed. The school allends an end of term service al St Anne's. Groups run by church members include the Guild. Jack & Jill Club, Walking Group, Book Group, Flower Group, Badminton Club, Friends and Neighbours Club, Caring and ShaThng@Sl Anne's, Whist Club and Film Club. As well as the meetings of these groups, the availability of lea and coffee offers the opportunity to meet together informally after Sunday morning service. The Church choir meets Week lo practice. They and the organist, Marion Lees McPhèrson, lead praise al Sunday morning worship and other Servi$. The Church and minister support and are involved in many local groups and organisations, offering opporlunilies for worship, leaching and gLJidance. These groups include Rainbows, Brownies, Guides and Scouts. The usual Lenten Bible Study course was held this year as well as an Advent Bible Study Course. The courses are shared with other local churches. Following the ending of the Twinning Agreement with St Andrew's Lusaka, it was agreed al the Session meeting in November 2023, that the World Issues Team should support the work of the charity, Malawi Association of Christian Support, for a four-year period. Our support would help the charity lo provide bursaries lo enable children lo continue their secondary education. stewardship The church will continue lo follow the National Stewardship Programme.
St Anne's Parlsh Church Year Ended 31 December 2025 Trustees, Annual Report-contlnued Achievements and Performance Worship Al 31 December 2025 there were 31412024.. 3191 members on the Congregational Roll. Five new members was added during the year, five admilled into the congregation by certificate of transference, eight eMrS were removed by death and two by certificate of transference. The Minister conducted one wedding and seventeen funerals during the year. There were no baptisms. Kirk Sg$sion The minister and elders held five formal business meetings during the year. Similarly, the management team meet prior lo session meeting lo discuss pertinent business. Meetings were conducted both on line and in person as appropriate. Each of the congregation's organisalions has a designated elder who visits al least on¢e a year lo review activities and report lo Kirk Session. The minister and a representative elder allend Presbytery of EdinbLJrgh meetings, either in person or online. One of our elders, who is a full mernber of the General TTuslees, is involved in the wider work of the Church of Scotland at national level. Three of our elders have represented the Session in the Presbytery Consullalion and are involved in the projected Parish Grouping with St Ninian's, Corstorphine. Music in the church The organist and choir lead praise al Sunday morning worship during the year when possible. Anthems and other musical items are performed regularly as p8rt of the service. The organist meets with the choir regularly lo prepare worship. The Service of Lessons and Carols took place this year when the choir was augmented by some members of the congregation. The Seven Hills Chorus, a community choir, who hold their rehearsals in our main hall, held 8 concert of choral music exploring Land. Sea and Sky as well as Iheir'silènt Night, concert of quiet festive music in December. Community Links The congregation has a variety of links into the local community and the surrounding area, with members actively seeking lo live out thèir Christian commitment in the coutse of thèir everyday lives. The minister is one of the chaplains at Carrick Knowe School and in that role has an ex-officio role on the Parents, Council. There are members of the congregation who play their parts in two local dementia projects, although neither are within the parish, bul they cater for those within the area. The minister and other members of the congregation visit and lead services at Slruan Lodge, Belgrave Lodge, Manor Grange and Murrayside care homes monthly for informal worship when practical. The care homes continue lo access church services on-line. Local groups which provide a variety of classes, such as in dance, yoga and keep lil all use the church halls. Members of the local community allend these classes. which are open lo all. During the Autumn, Winter and Spring months, Film Nights are held in the Kaimes Hall, and draw in people from beyond the congregation. Some 80 different groups or individuals outwilh our congregab'on have used our halls during the year, allowing the wider community lo experience the facilities we can provKIe.
st Anne's Parish Church Year Ended 31 December 2025 Trustees, Annual Report-continued Mission and Outreach The Parish Mission Team is responsible lo the Kirk Session for planning 8nd organising a number of parish mission and outreach aclivilies. This year activities on mission and outreach included the following.. Easter and Christmas cards were delivered lo St Anne's members and articles were sent lo the Corslorphine Grapevine with seasonal good wishès, inviting Tesidents lo the various services. Household goods have been donated lo vulnerable families via Fresh Start. There 15 a regularly updated website giving information about the life and work of the congregation, along with details of forthcoming events. The Friends and Neighbours Club, for more senior members of the congregation and the parish meet rorlnighlly. Caring and Sharing@St Anne's provides support for the many people who are carers in our parish and beyond. Along with members of other Corstorphine congregations, 'The Acorn" offers an opportunity for informal Chat over a fair- traded cuppa and for prayer. The Film Club meets monthly beeen Autumn and Spring showing a selection of classic films. The Book Club meets monthly through August to June lo discuss a wide selection ol books. From May lo August, the Walking Group organise weekly short walks, open to all. The traditional Christingle service held on Christmas Eve was recorded and available on YouTube this year. Each rmonlh. a collection of food and other items is uplifted for the Edinburgh Food Project. During 2025, over 1.5 metric lonnes was collected as well as donations IDlalling £1,260. Bethany Trust operates a Welcome Centre, where the Trust provides people who are rough sleeping with 24- hour support providing shelter, hot food, professional services and tailored support with the focus on rapid re- accommodation. As parl of our wider outreach, on several occasions a group from the church has provided evening meals for SD people at the Centre al ELS House. During the year, the Session received a grant of £1,850 from the North Merchislon Fund. The grant was to be used for Mission purposès. The Session agreed lo use parl ol the grant, £1,026, to upgrade our filming equipment lo enhance the broadcasting of the church services. The balance of the grant, £824, was put towards the purchase of a new printer lo improve the quality of the church's newsleller which is distributed to members and those outwilh the church. Wlder Mlsslon The Sunday Club continues to remind the congregation of the importance of Fair Trade acTOSS the world. Christian Aid and Fairlrade form part of the remit of the World Issues Team. Following the end of our Twinning Partnership in Lusaka, the church has agreed lo provide funding lo M2Iawi Association for Christian Support IMACS) for a four-year period. The funding will provide bursaries lo enable children lo continue their education at a local secondary school. During the year, the World Mission Team, in conjunction with the Education Team, held a Souper Sunday and "Grand Beetle Drive with a twist" lo r8ise funds for MACS. The total raised in the year for MACS was £1,633. As parl of Christian Aid week, Sl Ninian's organised a sponsored walk across the Forth Bridge. A small group of members from Sl Anne's joined them and raised £870. A further £386 was raised al a Sunday Coffee collection.
St Anne's Parish Church Year Ended 31 December 2025 Trustees, Annual Report- continued Other Ministerial Activities The minister attends monthly meetings of Edinburgh and Wesl Lolhian Presbytery. He continues to be available to review candidates for the Ministry. Availability and approachability are important factors in the life of a minister and being seen around the parish is an important, bul not easily assessable. task, On occasion the minister receives invitslions from other church groups lo speak al meetings. Fabrlc During the year, the Fabric Team continued their programme of maintaining and refurbishing all church properties, including thè manse. The Quinquennial report of 2017 Continued to inform the work undertaken by the Fabric Team lo maintain the good condition of all buildings. Flnanclal Revlew These accounts have been prepared in accordance with Financial Reporting Standard 102 IFRS1021. which introduced a revised Charities SORP. The ftnancial slalemenls combine the Congregational Accounts with those of other church organizalions, providing additional information. Thè General Fund, which handles most of the congregation's financial aclivilies, showed positive results. Offerings-including regular contributions via standing orders, direct don8tions. freewill envelopes. and open plate collections, supplemented by Gift Aid recovery-have increased lo nearly £108,000. The Session appreciates the congregation's continued generosity in reviewing theii offerings. Income from hall usage increased by £2,200 thanks lo bookings from both church groups and commercial users. Church group reservations t2ke priority over commercial bookings, as per the Session's resolution. Additionally, investment income improved significantly due to interest from investments and reinvestment of surplus cash into higher-yielding options However, costs also rose. The mandated contribution lo support the Church of Scotland's ministry and broader work, known as 'Givè to Grow," increased subslanlially. This obligation is based on receipts in the previous year and reflects our relative prosperity compared lo other congregations. We lake pride in meeting these national ommitments. Maintenance expenses for the buildings remained Consislenl with the previous year, ensuring the property remains allraclive lo members, hall users, and visitors. This allracliveness lead5 to 8ddilional costs such as cleaning, healing, and insurance, all of which increased in 2025. Overall, expenditure on the General Fund the day-lo-day operations of thè Church-increased by approximately £11,000. As a result, congregational expenditure exceeded income lo give a deficit of £2,461. The disappointing deficit on that fund was offset by an extraordinary gain on invèstments. We hold shares in the M&G Charifund, which prim8rily invests in British stocks aligned with our ethical prèferences. The stock market has performed well recently, with the capital value of these shares rising by £39,302 this year. This outcome supports the Session's policy of retaining long-term investments until absolutely necessary lo sell. So far, we have avoided selling and will continue to strive lo do so. By identifying surplus cash funds and investing them in longer4aled instruments, we have oulperft)rmed returns on cash deposits, despite a likely gradual reduction in interest rates in the coming year. The Church ol Scotland has committed lo reducing ils carbon toolprinl by S°k annually. Our central utilities contract for gas and electricity features fixed prices, reflecting a Commitment lo price stability and climate change goals. This contract has delivered savings that will continue through 2026 and beyond. The Iru51ees' goinu concern assessment covers at least twelve months from the dale of signing these financial stalemenls. They consider there are no material uncerlainlies regarding the charity's ability lo continue as a going concern. Although operational uncertainties exist due to delays in Presbytery decisions about building relenlion, the Iruslees believe these do not affect the charity's ability to operate for the next twelve months.
St Anne's Parish Church Year Ended 31 December 202S Trustees, Annual Report- continued Risk Mana ement The finance committee reviews the risks facing the charity on behalf of the Kirk Session. The principal risks facing the charity and the plans and actions taken lo minimise the risks are as follows.. We protect the young and vulnerable through a well-regardèd and robust Child Protection policy. Events, whether provided by the congregation or by third parties, are conducted in accordance with our health and safely guidelines. Standards of accident recording, cleanliness and general security are maintained through the Fabric Committee. Our Safeguarding Co-ordinator has been accredited as a Safeguarding Leader who can conduct safeguarding courses. We seek lo maintain our position as a welcoming church with allenlion paid lo welcoming visitors, encouraging young families with special services such as Chrislingle. We appreciate with falling numbers nationally and society's general indifference, that we have to review our methods and activities We provide opportunities for fellowship with post service gatherings. We provide facilities for local groups to meet within the premises for recreation, advice and general support. We continue to deliver the Christian message and the ministry of Jesus Christ within our commLJnity. Meeting the costs of our charitable a¢livilies relies on our congregational and users, givings. The ongoing support and generosity of members and the wider community is critical in maintaining a balanced approach lo financing all annual expenditure, Al regular intetvals the finan commiltee reports lo the Kirk Session on the financial position. The Kirk Session is Confident that il has sufficient flexibility in advice, management and resources lo meet any potential hazards. This has been demonstrated by the f1nancial loyally of members despite the change in circumstances in the past. The church buildings occupy a prominent position on a busy main road. In these uncertain limes we present a laigel for those lew who seek lo prornole their alternate ideologies through violence. The Kirk session reviews ils security arrangements regularly lo ensure that the success of terrorisl outsages is improbable. Fire safely is embedded into the signage and insurance cover protects in case of loss. Given the age of the underlying structure of the halls, the manse and tho sanctuary, the fabric committee carries out an annual inspection of the premises lo ensure that remedial work is identifi'ed and delivered promptly. An insuran policy held with the Church of Scotland Insurance Scheme provides cover in the event of misfortune. Reputatlon Relevance to today's soclety Finance Security Property Presbytery Mission Plan Under the Presbytery Mission Plan, which was approved by the General Assembly, the congregation is projected lo enter a union with adj2cent Congregations. Informal discussions are ongoing with Sl Ninian's. 11 is envisaged that some rationalisation of buildings will follow the union.
St Anne's Parish Church Year Ended 31 December 2025 Trusteps, Annual Report- continued Investment Polic and Performance The investment policy of the charity is lo invest funds held on behalf of the Development, Legacy and Dey Funds in a secure investment vehicle lo deliver a market-relaled return over a medium term. The investment fund opportunities are managed by the Church of Scotland and M & G Investments who have been our preferred fund managers due to their empathy with our ethical considerations and their dependable reputation. We receive regular dividends and interest payments as well as peifonn8nce and valuation infoimalion. Reserves Polic The charity Iruslees have considered the Teserves required and have taken into account their curient and future The accumulated deficit on the General Fund increased slightly this year and il is regrettable that we remain unable lo fully match the Legacy or Development funds with cash resources. Al the year end, the church held sufficient unrestricted funds lo meet more than a year's normal expenditure. 11 is the Trustees, policy lo hold reserves lo meet day lo day expenditure and the longer-lerm cost of major repairs. Our church premises were built nearly one hundred and twenty years ago and require careful husbandry. The Iruslees are aware ol the scope of the required expenditure on church fabric over the next five years. Accordingly, we believe that the unrestricted funds held are necessary to provide security for the foreseeable future. The church also held £11,69912024 £13,679) of Teslricled funds and an endowment of £38.77512024 £38,775) which have been provided lor the purposes specified in Note 14. Plans for the Future A four-week Lenten Study course will lake place in March This will be lead jointly with Rev James Ailken, minister at Sl Ninian's Church, Corslorphine wilh an invitation extended lo members ol other Ioc81 congregations. A full diet of worship is available. A series of worship will lake place during Holy Week 2026, with invitations extended to neighbouring congregations. Further seasonal services will lake place as planned, including the service of Lessons and Carols ft)r Christmas. The Session will continue lo encourage the use of the facilities, A team of church members will Continue lo support the Bethany Trust by taking their turn to provide meals at the Welcome Cenlre. The World Issues team are planning future fundraising events lo raise funds for MACS. Our mission statement remains "A communily of sharing - sharing Christ with community, in Faith, Love. Hope and Service" and this informs the local work in the paiish. The main thread is lo acknowledge the importance of Christian sharing within our communily and offer guidance as lo how we should respond as God's people. We will conlinue lo explore ways of including all ages in the life of the Church and connect with the wider community. On a practical level, we will continue lo look al how we use, reuse and recycle our resources and are committed lo reducing our carbon emissions. The Session continues lo be an Eco-congregalion. The Mission Plan for the newly formed Presbytery of Edinburgh and Wesl Lothian was approved in 2022. Congregations were instructed lo work towards ils implernenlation by January 2026. Sl Anne's is planned lo enter union with St Ninian's. Discussions are taking place and a Parish Grouping is anticipated.
st Anne's Parish Church Year Ended 31 December 2025 Trustees. Annual Report- Continued structure Governance and Mana ement Governing Document The congregation is a registered charity number SC006300. The Church is administèred in accordance with the terms of the Deed of Constitution (Unitary Forml and is subject lo the Acts and Regulations of the General Assembly of the Church ol Scotland. In March 2009 the members of the congregation agreed the adoption of a Unitary Constitution. Recruitment and Appointment of Trustees Active and partlClP8ting members of the Kirk Session are the charity tiuslees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered lo have the appropriate gifts and skills. The minister, who is moderator of the Kirk Session, is elected by the congregation and inducted by Presbytery. New elders are appointed as and when Kirk Session considers il lo be necessary and they are ordained according lo church law Members of the congregation are invited lo nominate individuals, who are believed lo have the skills and commitment to contribute to the management affairs of the Church. Oryanisational Structure Kirk Session is responsible for spiritual and temporal affairs within the church and is chaired by the minister as moderator. The minister and elders meet in Kirk Session for a minimum of four times per annum. Certain responsibilities of Kirk Session have been delegated to the Management, Fabric, Fè11owship, Finance, Parish Mission, World Isstjes, Worship, and Education teams. The minister and joint session clerks are ex officio members of these teams. Reference and Administrative Information Charity Name.. Edinburgh.. Corslorphine St Anne's Parish Church (Church of S¢olland) Charity Registration Number.. SC006300 Congregation Reference No.. 010023 Contact Address.. 12110 Wallace Gardens Edinburgh EH12 6HT Minister.. The Reverend James J Griggs BD (Honsl, MTh, ALCM Joint Session Clerks.. Lyn Chalmers Ruth Maclean lain Murray {from 28 January 20261 Kenneth J M Ritchie Joint Church Treasurers.. Nigel & Janel Hicks Independent Examiner.. Kathryn Miller FCA, MBA Bankers.. Royal Bank of Scotland, Corslorphine Branch, 239 Sl John's Road, Edinburgh EH12 7XB
St Anne's Parish Church Year Ended 31 December 2025 Trustees. Annual Report- continued Trustees The Trustees of Corslorphine St Anne's Parish Church are the minister and active and participating members ol Kirk Session. For the period 1 January 2025 to 26 March 2026 Kirk Session Y Barrie E Bishop M Black (from 23 March 20251 T Bullamore A Cameron L Chalmers W Clark DDuff M Gibson R Gibson M Grant Rev J J Griggs J P Hicks N W Hicks J M Lyall R Maclean A Mccoll G McLean E Menzies M Menzies A Morison l Murray K Palmer N Proven (to 1 April 20251 N M Proven A Ritchie KJ M Ritchie C L Robertson M Shanks F E Tennanl E Thomson M Turner L C Walson M Walson {from 23 March 20251 T C Walson L Vvalker Ifrom 25 January 20261 D Whigham Ilo 23 March 20251 P Yelland 10
St Anne's Parish Church Year Ended 31 December 2025 Trustees, Annual Report- continued Trustees, Res onsibilities in Relation to the Financial Statements The charity Irusloes are responsible for preparing a Iruslees, annual report and financial statements in accordance with applicable law and United Kingdom Applicable Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in 'Scolland requires the charity Iruslees lo prepare financial slalemenls for each year which show a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing those financial statements, the Iruslees are required lo". select suitable accountlng policies and then apply them consistently; observe the method and principles in the 8pplicable Charities SORP., make judgments and eslimales that are reasonable 2nd prudent", slate whether applicable accounting standards and slalemenls of recommended practice have been followed, subject lo any departures disclosed and explained in the financial slatemenls., and prepare the financial slalemenls on the going concern basis unless il is inapprDpriale lo presume that the charity will continue in operational existence. The Iruslees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of thè charity and lo enable them to ensure that the financial slalemenls comply with the Charities and Tiustee Investment (Scollandl Act 2005 and the Charities Accounts IScolland} Regulations 2006las amended). They are also responsible for safeguarding the assets of the charity 3nd hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation's website. Approved by the Trustees and signed on their behalf, L Chalmers Joint Sesslon Clerk 25 Mah 2026 11
st Anne's Parish Church Year Ended 31 December 2025 Independent Examiner's Report to the Trustees of St Anne's Parish Church I report on the financial statements of the charity for the year ended 31 December 2025 which are sel out on pages 13 10 24. Respective responsibilities of trustees and examiner The charity's Iruslees are responsible for the preparation ol the financial statemènts in accordance with the terms of the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity trustees ccinsider that the audit requirement of Regulation 1011 >1al lo Icl of the Accounts Regulations does not apply. It is my responsibility to examine the financial slalemenls as required under section 44111 1¢) of the Aet and to slate whether particular mallers have Come to my allenlion. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts IScolland} Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial slalemenls presented with those records. It also includes consideration of any unusual items or disclosures in the financial stalemenls, and seeks explanations from the Iruslees ¢on¢erning any such mallers. 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 financial stslemenls. Independent examiner's statement In the course of my examination. no maller has come lo my allenlion.. which gives me reasonable cause lo believe that in any material respect the requirements.. lo keep accounting records in accordance with Section 44{11 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations las amended), and lo prepare financial statements which accord with the accounts'ng records and comply with Regulation 8 of the 2006 Accounts Regulations las amended) have not been mel, or 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Kathryn Miller CA, MBA 3 CraigeRlinny Place Edinburgh EH7 6PZ 12
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St Anne's Parlsh Church Balance Sheet As at 31 December 2025 Total Fund5 2025 Total Funds 2024 Nots Flxed Assets Tangible fixed assets InStMentS 600,000 409,224 600,000 369,922 10 Total Fixed Ats 1,009,224 9,922 Current Assets Debtors 11 16,004 76,057 15.233 73,555 Bank and cash Total Current Assats 92,C61 88,788 Liabilitias Creditors fralling due wlhin on6 year 12 111,903) 112,344} Net Current Ats 80,158 76,444 Net Assets 1,089,382 1.046,366 Unrestricted Funds General funds Designated funds 14 293,585 745,323 1,038,908 11,699 38,775 286,184 707.728 993,912 13,679 38,775 Restricted Funds Endowment Funds 14 14 Totsl Funds 1,089,382 1,046,366 The notes on pages 15 - 24 form part ol these financial slalemenls. The accounts were apprOd by the Kirk Session on 25 March 2026 For and on behalf of the Kirk Session L Chalrners Joint Session Clerk N W Hicks Joint Treasurer 14
st Anne's Parish Church Year Ended 31 December 2025 Notes forming part of th¢ flnanclal statements 1 Accountlng Policies The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material lo the financial slalemenls. are sel out below. Basis of preparation The financial slalements have been prepared in accordance with Accounting and Reporting by Charities.. Slalemenl ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021, the Charities and Trustee Investment Iscollandl Act 2005 and the Charities accounts {Scollandl Regulations 2006 las amended). The financial statements have been prepared on a going concern basis. Funds Accountlng Funds are classified as endowment, re51ricted, designated or unreslricled funds, defined as follows.. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, bul the income therefrom is used for the purpose defined in accordance with the objects of the charity. Restricted funds are funds subject lo specific Tequiremenls as lo their use which may be declared by the donor or with their authority or created through legal processes, but sts'll within the wider objects of the charity. Unreslricled ftjnds are expendable al the discretion of the IrLSStees in furtherance of the objects of the charity. If part5 of the unrestricted funds are earmarked at the discretion of the Iruslees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Iruslees, discretion lo apply the fund. Incoming resources Income is recognised when the charity has entillemenl lo the funds, any perfomiance conditions attached lo the items of income have been mel, it is probable that the income will be received and the amount can be measured reliably. Donated Services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the Item, any conditions associated with the donated item have been mel, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS1021 the general volunteer lime of congregational members is not recognised. On receipt. donated professional services and donated facilities are recognised on the basi5 of the value of the gift lo the charity would have been willing to pay lo obtain services of facilities of equivalent economic benefit on the open market.. a corresponding amount is then recognised as expenditure in the period of receipt. 15
st Anne's Parish Church Year Ended 31 December 2025 Notes lormlng part of the financlal statements - continued Resources expended Expenditure is recognised on an accruals basis as the liability is incurred. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.. this is generally upon nolificalion of the interest paid or payable by the bank. Flxed Assets The charity has the right to occupy and use for ils charitable objects certain tangible fixed assets, including the Church and allached hall, vested in the Church of Seotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurreol on the repair and maintenance of these assets is Charged 8s resources expended in the slalemenl ol financial activities in the period in which the liability arises. The Church owns a manse. This is included in the accounts al an amount deemed lo be the cost in 2006, based on similar property values at that lime. Accordingly, the Trustees have adopted this as cost and account for the properly on this basis. The Fabric Committee carries out an annual review and the property is well maintained. The Trustees consider that the residual value of this property exceeds the amunl shown in the financial slalemenls and therefore no depreciation is charged. All tangible fixed assets having a value lo the charity greater than one year, other than those having a value of less than £5,000 when acquired, or those acquired for specific purposes, are capitalised. Depreciation is provided on a slraight-line basis lo write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives.. Fixtures, fillings and office equipmenl...,....,3 years Investments Fixed asset investments are slated al market value al the balance sheet dale. Unrealised gains and losses represent the difference between the market value al the beginning and end of the financial year or, if purchased in the year, the difference behveen cost and market value al the end of the year. Realised gains and losses represent the difference beeen the pioceeds on disposal and the market value al the start of the year or cost if purchased in the year. Tgxatlon Sl Anne's Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject lo taxation on ils charitable aclivilies. The charity is not r1$tered for VAT and resources expended therefore include irrecoverable input VAT. For large capital improvement works, St Anne's Parish Church is able lo recover some VAT under the Listed Places of Worship Scheme.. Volunteers In eommon with all congregations of the Church ol Scotland, the congregation benefits from the contribution made by volunteers who givè of their lime and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much activity would be unable to continue were il not for the commitment shown. 16
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st Anng's Parish Church Year Ended 31 December 2025 Notes formlng part of th& financial statements 2025 2024 7 Staff costs and numbgrs Salaries and wages Social security costs Total 15,728 14,956 15,728 14,956 2024 number 2023 number Secretarial Support Music staff No employee has employment benefits in excess of £50,00012023.' nil} All Church of Scotland congregations contribute lo the National Stipend Fund which bears Ihe costs of all ministers, stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with th& national stipend scale. which is related lo years of seThice. For the year under remew the minimum stipend was £32,433 and the maximum stipend lin the fifth and subsequent years) £39,856. 8 Tru8teo Remuneration a nd Related Party Transactions The following expensos were paid on behalf of the Rev J J Griggs 2025 2024 Council lax for the manse Telephone & Inlernel al the manse Tra1 expenses 2.506 507 2,344 419 1,269 4,282 1,083 3,826 During the year.. Rev J J Griggs reCeId £18.158 being £17,651 in rental payments and £507 for use of telephone and broadband . During the year a total of £38,01812024.. £34,558) was donated lo the congregation by Iruslees. 9 Tangible Fixed Assets Cost Buildings Al 31 December 2025 600,000 Al 31 December 2024 600.000 19
st Anne's Parish Church Year Ended 31 December 2025 Notes forming part of the financial statements- continued 2026 2024 10 Investments Market 31 December 2024 369,922 323,859 29,996 Additions al cost Disposal Unrealised gainslllossesl on InlmentS 39,302 409,224 16,067 369,922 289,092 Market value 31 December 2025 InStMentS al cost 289,092 The followng instmentS are held by market value.. M & G Charifund Units Church of S¢olland InSlorS Trust Growth Fund Church of Scotland In$tOrS Trust Income Fund 42 38 20 2025 2024 11 Debtors Gift Aid lax refund due Accrued income Prepayments 8,921 5,151 1,932 16.004 8.105 5.353 1,775 15.233 2025 2024 12 Creditors Accruals Sundry Creditors 10,443 1,460 11,903 10,889 1.455 12,344 13 Analysls of Net As8ets Among Fund$ Unrestrlcted Deslgnated Restrlcted Endowment Total Fixed Assets In*slmenls Current Assets Current Liabilities Ngt AtS at 31 December 2025 600,000 120,132 25,191 600,000 409,224 92,081 (11,9031 1,Q189,382 240,326 64,33e 111.0791 293.585 9,995 2,528 (8241 11,699 38.771 745,323 38.775 Unrestricted Deslgnatèd Restricted Endowment Total Fixed Assets InStMentS Current Assets Current Liabilities NetAssets at 31 December 2024 600,000 80,830 26,898 600,000 369,922 88,788 {12,3441 1,046,366 240,326 58,067 112,2091 286,184 9,995 3.819 11351 13.679 38,771 707,728 38.775 20
St Anne's Parish Church Year Ended 31 December 2025 Notes formlng part of the financial statements- continued 14 Movements In Funds current ygar l January Incoming Outgoing Unr•allsed 2025 Resources Resourcès GainsllLossesl Transfers 31 Decembei 2025 ErkdOwnnt Fund The Dey Legacy 38,775 38,775 2,942 2,942 13,204} 13,2041 262 262 38,775 38,775 Restricted FLtnds Other Funds Fabric {Organl Furnl Kaimes Road Development 1,550 11,869 260 13.679 9,945 248 19,9631 12,090) 11201 1,412 10,027 260 11,699 10,193 112,053) 11201 De5ignatsd Funds Capital Reserve Revaluation BekJrave Halls Proceed5 Fund Guild Sunday Club Sunday Coffee S¢Kial Committee Jack & Jill Club Lunch Club Carers, Support Group Film Club Fair Trade FAN Club Flower Fund Badrninlon 600.000 80.830 11.811 1.971 1,107 1,055 140 1,173 343 1.702 873 492 4,792 1,192 247 707,728 600,000 120,132 9.044 2,332 1.223 1,187 140 638 39,302 540 3,292 116 1,927 {3,3071 12,4311 15001 {1,7951 1,020 15551 {1,0001 13431 {3221 12121 1,986 1,183 492 5,848 897 221 745,323 522 2,457 447 534 11,461 {9011 17421 1101 110,2751 15001 15501 12,8931 39,302 Unrastrlcted Funds General Fabric Legacy D8vdopment 143.2121 14.7261 327,643 6,479 286,184 144,834 1150.3081 6,443 111,5891 14.974 296 166.547 3,013 12621 145,6731 {10.1341 342,617 6,775 293,585 1161.8971 2,751 Total Funds 1,046,366 191,143 1187.4291 39.302 1,089,382 21
st Anne's Parish Church Year Ended 31 December 2025 Notes fomiing part of the flnanclal statements. continued 14 Contlnued Movements In Funds prioryear 1 January IncomFng Outgolng Unrealised 2024 R&$ourc•s Resources Gainsl{Lossèsl Transfèrs 31 Decèmber 2024 Endowment Fund The Dey Legacy 38,775 38,775 2.802 2,802 12,8081 12,8081 38,775 38.775 Restricted Funds Other Funds FabThc {Organl Fund Kaimes Road Devebpment 1,336 11.622 1,873 14,831 978 247 17641 1,550 11.869 260 13,e79 11,6131 12,3771 1,225 De¥lgnated Funds Capital Reserve Revaluation Belgrave Halls Proceeds Fund Guild Sunday Club Sunday Goffee So¢lal Committee Jack & Jill Club Lunch Club Carers, Support (*oup Film Club Fair Trade FAN Club Flower Fund Badminton 6(K),000 64,763 11,283 2,507 1,095 1,465 140 552 334 1,744 577 657 4,234 568 242 690,159 600,000 80,830 16,067 528 3,125 12 1,797 13,1611 15001 1,971 1,107 1,055 140 1,173 343 1,702 873 492 4,792 1,192 247 707,728 11.90n 13001 1,080 548 528 501 15 2,200 575 755 11.664 14591 15391 1315) 12051 11801 11,1421 1504) 12551 15001 555 17501 11,7501 18,4121 16.067 Unrestricted Funds General Fabric Legacy Development 136,7861 2.630 313,001 6.190 285,035 131.258 1139,4341 6,132 113,4821 14,642 289 152,321 {152,9161 1,750 16) 143,2121 14,7261 327,643 6,479 286,184 1,744 Total Funds 1,028.800 168,012 {166,5131 16.067 1,046,366 22
St Anne's Parish Church Year Ended 31 December 2025 Notes forming part of the financial statements- continued Purpose of Endowment fund The Dey Legacy.. The income derThied from this fund is lo be used for the upkeep and improvement of church buildings and halls, grounds and manse. Purpose ol Restricted funds Other Funds.. These are small donations received for particular projects. The Fabric (Organ) Fund.. A legacy was bequeathed lo be used for Fabric purposes. In light of the age of the church organ, the fund was sel up lo be used for the future refurbishment of the organ. K8imes Road Development Fund.. This fund was set up lo receive donations and grants towards the redevelopment of the Kaimes Road sile. 11 continues lo be used for upgrades lo the church premises. Purpose of Designated Fundy Capital Fund represents the cost of the church properties. Revaluation Fund repTesent8 the unrealised capital appreciation of investments. FAN Club.. The Friends and Neighbours Club provides an opportunity for elderly and lonely people, who had difficulty in gelling out, to rneet others. Flower Fund.. This Is a fund lo provide floral displays during services of worship. The Guild is about invitation, encouragement, commitment, and fellowship which lead lo providing opporlunilies for Continuing growth in Christian faith through worship, prayer and action. The funds represent working balances held. Jack & Jill Club.. Reserves are retained to meet on going expenses. Caring and Sharing@Sl Anne's.. The Group provides 3UPPOrt and practical information in an Informal setting. Film Club.. These funds cover the cost of hosting film nights. Badminton Club.. The Senior club meets for fun exercise ancl friendty games. The Junior club does not meet at present. Sunday Coffee.. Every Sunday aller morning service, refreshments were provided lo encourage members to gather and socialise. Fair Trade.. Prior to Covid, the fair-trade stall operated once a month at coffee after church to promote fair trade goods and the proceeds are distributed lo other charitable causes. Al present il operates occasionally such as al Christmas, Easter or Harvest Thanksgiving. Sunday Club Fund.. The Trustees have sel aside funds for use by the Sunday Club. Belgrave Halls Proceeds Fund.. The proceeds received on the disposal of the Belgrave Halls are held in this fund along with the associated investment income lo be used towards the redevelopment of the Kaimes Road sile. Purpose ot Unrestricted Funds Fabric Fund.. The Trustees have sel aside funds for the maintenance of the church property. Legacy Fund.. The Trustees have sel aside funds received as legacies lo be applied to major projects within the church. Development Fund.. The Trustees have set aside this fund to be used lo finance projects of the church. 23
StAnne's Parlsh Church Year Ended 31 December 2025 Notes formlng part of the financial statements- continued 15 Transfers During the year some of the organisalions gave donations lo the church towards heating costs or lo the wider work of the Church. These donations are shown as Iransfeis between the organisation's funds and the General Fund. 16 Donatlons for other charities 2025 2024 Church of Scotland Guild Projects Malaw Association for Christian Support Other donations under £200 1000 1,600 760 3,360 2,OCM) 600 500 3,1CX) The donation lo the Malaw Association for Christian Support was raised al special events and set¥ice5. Other small donations lo charities were gi*n on behalf of and al the request of speakers who spDke al church organisations bul de¢lined fees or tra1 expenses. In addition £1,256 was raised for Christian Aid in May through a sponsored walk and by a special collection. The fijncss raised were remilled directly lo Christian Aid. 24