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 ￿eM￿rS 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 be￿een 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 Ma￿h 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

¢w u) (o
oj
yo
F-

St Anne's Parlsh Church
Balance Sheet
As at 31 December 2025
Total Fund5
2025
Total Funds
2024
Nots
Flxed Assets
Tangible fixed assets
In￿StMentS
600,000
409,224
600,000
369,922
10
Total Fixed A￿ts
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 A￿ts
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 apprO￿d 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 be￿een 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 r￿1$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
Tra￿1 expenses
2.506
507
2,344
419
1,269
4,282
1,083
3,826
During the year..
Rev J J Griggs reCeI￿d £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
In￿lmentS
39,302
409,224
16,067
369,922
289,092
Market value 31 December 2025
In￿StMentS al cost
289,092
The followng in￿stmentS are held by market value..
M & G Charifund Units
Church of S¢olland In￿SlorS 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 A￿tS 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
In￿StMentS
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
ErkdOwn￿nt 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 tra￿1 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